Quick Answer
Yes — you can form an LLC with an ITIN. State formation papers in Florida, Texas and Wyoming ask for a business name, a registered agent and an address, not a Social Security number. You can then get a free EIN from the IRS online using your ITIN, and report a single-member LLC's profit on Schedule C.
Do You Need an SSN to Form an LLC?
No. An LLC is formed with your state's Secretary of State, and the formation forms in states such as Florida, Texas and Wyoming ask for a company name, a registered agent with an in-state address, a mailing address and the people who organize or manage it. Filing fees run $100 in Wyoming, $125 in Florida and $300 in Texas.
Each state sets its own form, so read your state's instructions before you file. Here is what three common formation states ask for:
| State | Form | Filing fee | What the form asks for |
|---|---|---|---|
| Florida | Articles of Organization | $125 ($100 filing + $25 registered agent) | Name, principal and mailing address, registered agent with a Florida street address; managers optional (Florida Division of Corporations) |
| Texas | Form 205, Certificate of Formation | $300 | Name, registered agent and office, initial mailing address, managers or members, organizer; the organizer has no residency requirement (Texas Secretary of State) |
| Wyoming | Articles of Organization | $100 | Name, registered agent with a Wyoming physical address and the agent's written consent (Wyoming Secretary of State) |
State tax registrations that come later, such as a sales tax permit or payroll account, are separate from formation and may ask for an SSN, ITIN or EIN. See our guide to starting a business with an ITIN for licenses and permits.
How Do You Get an EIN for an LLC With an ITIN?
Apply on IRS.gov. The online EIN application works when the responsible party has an SSN or ITIN, it's free, and the number is issued at the end of the session. The tool is open 6 a.m. to 1 a.m. Eastern on weekdays. Businesses located outside the U.S. apply by phone, fax or mail using Form SS-4 instead.
- Form your LLC with the state first, so you have the exact legal name and formation date.
- Go to the IRS Get an EIN page and start the online application. Never pay a website for an EIN — the IRS charges nothing.
- Choose "Limited Liability Company," enter the number of members, and enter your ITIN as the responsible party's taxpayer ID.
- Save the confirmation letter (CP 575) shown at the end. Banks ask for it when you open a business account.
An EIN and an ITIN do different jobs: the EIN identifies the business, and your ITIN stays on your personal tax return. Our ITIN vs EIN guide explains when you need each.
Can a Foreign Owner Start a U.S. LLC Without an ITIN?
Yes. A foreign owner who has no SSN or ITIN and isn't eligible for one can still form a U.S. LLC and get an EIN by filing Form SS-4 by phone at 267-941-1099, by fax or by mail, writing "foreign" on line 7b. The online EIN tool isn't available to them. A foreign-owned single-member LLC also has its own IRS filing.
The IRS international EIN line is open Monday to Friday, 6 a.m. to 11 p.m. Eastern. Faxed SS-4 forms go to 855-215-1627 from inside the U.S. or 304-707-9471 from abroad, and mailed forms go to Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999. The Form SS-4 instructions say to enter "foreign" or "N/A" on line 7b when the responsible party doesn't have and can't get an SSN or ITIN.
A single-member LLC owned by a foreign person must file Form 5472 with a pro forma Form 1120 for any year it has reportable transactions with its owner, such as the owner putting money in or taking it out. It can't be e-filed: fax it to 855-887-7737 or mail it to the IRS in Ogden, Utah. The penalty for not filing is $25,000.
Should You Choose an LLC or a Sole Proprietorship With an ITIN?
Both work with an ITIN. A sole proprietorship needs no state formation filing, while an LLC costs $100 to $300 or more to form but keeps business debts separate from your personal assets. For federal tax, a single-member LLC is treated like a sole proprietorship by default: both report profit on Schedule C and pay self-employment tax.
| Sole proprietorship | Single-member LLC | |
|---|---|---|
| State filing to start | None (a local license or assumed-name filing may apply) | Articles of Organization ($100–$300 in FL, TX, WY) |
| Personal liability for business debts | Yes | Generally limited to the business |
| Federal tax return | Schedule C on your Form 1040 | Schedule C on your Form 1040 (default) |
| Taxpayer ID | Your ITIN, or an optional EIN | Your ITIN on Form 1040; an EIN for the bank and employees |
| Ongoing state cost | Usually none | Annual report fees in many states |
What Taxes Does an ITIN Holder's LLC File?
A single-member LLC owned by an individual is a disregarded entity, so its profit goes on Schedule C of your Form 1040, filed with your ITIN, plus Schedule SE for 15.3% self-employment tax once net earnings reach $400. An LLC with two or more members files Form 1065 as a partnership by default and gives each member a Schedule K-1.
The IRS explains the default rules on its single-member LLC page. A single-member LLC with no employees doesn't need its own EIN for income tax, but it needs one for payroll or excise taxes, and most banks require one to open a business account. For quarterly payments and deductions, see self-employed taxes with an ITIN.
Do You Need to File a BOI Report for Your LLC?
No, not for an LLC formed in the United States. FinCEN's beneficial ownership rule, final as of August 14, 2026, exempts companies created in the U.S. from reporting. Only entities formed under foreign law that register to do business in a U.S. state must still report, generally within 30 days after their registration takes effect.
Check the current rules on FinCEN's beneficial ownership information page, and be wary of letters or emails demanding BOI filing fees.
Can You Work in Your Own LLC Without Work Authorization?
Owning an LLC doesn't require work authorization, and federal I-9 checks apply to employees, not to business owners or independent contractors. But putting yourself on your company's W-2 payroll makes you an employee, and clients can't knowingly contract for unauthorized labor under 8 U.S.C. 1324a. Talk to an immigration attorney before you start.
A single-member LLC owner normally takes profit as owner draws, not W-2 wages; whether you may do the work yourself depends on your immigration situation, so ask an immigration attorney. For how freelancing and contracting work with an ITIN, see freelancing with an ITIN and our jobs and work guide. Once your LLC and EIN are set up, compare business bank accounts that accept an ITIN.
After you form it: compare business credit cards that accept an ITIN and business loans with an ITIN.
Frequently Asked Questions
Can I form an LLC online with an ITIN?
Yes. Florida, Texas and Wyoming all accept online LLC filings, and their formation forms don't ask for a Social Security number. You'll need a registered agent with an in-state address, which can be a paid agent service if you don't live in that state.
How much does it cost to start an LLC with an ITIN?
The same as with an SSN: state filing fees are $100 in Wyoming, $125 in Florida and $300 in Texas, and the EIN from the IRS is free. Many states also charge an annual report fee to keep the LLC active.
Does a single-member LLC need an EIN if I have an ITIN?
Not for income tax: the IRS says a single-member LLC with no employees and no excise taxes can use its owner's taxpayer number. In practice you'll still want an EIN, because banks ask for one to open a business account and you'll need one to hire employees.
Can I use my LLC's EIN instead of my ITIN on my tax return?
No. Your personal Form 1040 still uses your ITIN. The EIN identifies the business on forms such as payroll returns, W-9s you give to clients, and bank accounts.
Does forming an LLC change my immigration status?
No. Forming or owning a U.S. LLC doesn't give you work authorization, a visa or any other immigration status. Ask an immigration attorney how running a business fits your situation.