EIN, ITIN, and US tax obligations for non-US LLC owners

As a non-U.S. resident with a U.S. LLC, you'll typically need an EIN, and depending on your situation, an ITIN, to operate legally and stay on top of your tax obligations. doola can guide you through both processes and help you understand what applies to you. An EIN (Employer Identification Number) is required to open a U.S. bank account, file taxes, hire employees, and run your LLC generally. doola prepares and submits your Form SS-4 to the IRS on your behalf. Without a Social Security Number, your application usually needs manual IRS review, which takes longer. doola monitors the process and uploads your EIN letter to your dashboard as soon as the IRS issues it. You can follow the status in the progress tracker on your dashboard. An ITIN (Individual Taxpayer Identification Number) is only required if you're subject to U.S. federal tax or need to be listed personally on a tax filing. doola can connect you with IRS-authorized Certifying Acceptance Agents so you can get your ITIN without mailing your original passport to the IRS. Your exact filing obligations depend on how your LLC is structured and where your customers are located. Most foreign-owned single-member LLCs need to file IRS [Form 5472](https://ask.doola.com/article/4100a5db-how-do-i-file-form-5472-for-my-foreign-owned-llc-and-what-are-the-requirements) together with a pro forma Form 1120 every year, due by the deadline (including any extension) of that Form 1120, which is typically April 15 or October 15 with an extension. You'll also need to maintain proper bookkeeping and file any state franchise taxes or annual reports your state requires. Missing the Form 5472 filing can trigger a $25,000 penalty, so it's worth staying on top of the deadline. If your LLC earns U.S.-sourced income, you may also owe federal income tax. doola's Tax and Compliance plan covers your annual tax filings and compliance tracking, and includes bookkeeping software you can use to manage your own books.