---
title: "Do I Need an ITIN to File Form 5472? (No: Use a Reference ID)"
description: "Non-US LLC owners without an SSN or ITIN can file Form 5472 using a reference ID number on line 4b(2). What to enter in each ID box, what you do need (an EIN), and when an ITIN matters."
url: https://filingchecker.com/form-5472-without-itin
---

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](https://filingchecker.com/ein-without-ssn-foreign-owner).
- **A pro forma Form 1120** with "Foreign-owned U.S. DE" across the top, with Form 5472 attached. [How to fill it out](https://filingchecker.com/how-to-fill-out-form-5472).

## 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.

[Check what my LLC has to file](https://filingchecker.com/#checker)

Related: [who must file Form 5472](https://filingchecker.com/who-must-file-form-5472) · [official PDF](https://filingchecker.com/form-5472-pdf) · [deadlines](https://filingchecker.com/form-5472-deadline).

Source: [IRS Instructions for Form 5472](https://www.irs.gov/instructions/i5472), 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.