Form 5472 · checked 26 October 2026
Do I need an ITIN to file Form 5472?
No. A non-US owner without an SSN or ITIN can still file Form 5472 for their US LLC. The form has a field for a reference ID number for exactly this case. The LLC itself does need an EIN.
What goes in the owner's ID boxes (Part I, line 4b)
- 4b(1), US identifying number: the owner's SSN or ITIN if they have one. Leave it blank if not.
- 4b(2), reference ID number: required only when 4b(1) is blank. It's a number you make up for the owner and then use consistently every year: letters and digits only, no spaces or special characters, up to 50 characters.
- 4b(3), foreign tax ID (FTIN): a foreign-owned single-member LLC must enter the owner's home-country tax number, if they have one.
What you do need
- An EIN for the LLC. Non-US owners can get one by phone or fax without an SSN or ITIN. How to get an EIN without an SSN.
- A pro forma Form 1120 with "Foreign-owned U.S. DE" across the top, with Form 5472 attached. How to fill it out.
When an ITIN does matter
If the owner has to file a US personal tax return, for example because the LLC has US business income, they'll need an SSN or ITIN for that return. That's a separate question from Form 5472. Ask a US tax professional if your LLC earns income from US operations.
Related: who must file Form 5472 · official PDF · deadlines.
Source: IRS Instructions for Form 5472, line 4b ("A reference ID number is required only in cases where no U.S. identifying number was entered"; alphanumeric, no special characters or spaces, up to 50 characters; FTIN for foreign-owned U.S. DEs, if any). Read 26 October 2026. General information, not tax advice.