The responsible party is the individual who ultimately owns or controls the LLC and its money. For a single-member LLC, that is the owner. It must be a person, so a company, a registered agent or a formation service cannot be the responsible party.
On Form SS-4, the responsible party is the person who controls, manages or directs the entity and how its funds and assets are used. The IRS wants a real individual it can reach. Nominees, meaning someone named only on paper, are not allowed.
In a single-member LLC, the owner is the responsible party. In a multi-member LLC, you pick one member or manager who has that control. Only one name goes on the form.
A non-US owner can be the responsible party without an SSN or ITIN. Line 7b of Form SS-4 is left with "Foreign" in place of a number. The catch is that the online EIN application will not accept that, so the SS-4 goes to the IRS by fax or mail.
If ownership or control changes, tell the IRS on Form 8822-B within 60 days. The same form handles address changes, which we cover in how to change your LLC's address with the IRS.
EIN application for non-US founders
We file your SS-4 with you as the responsible party, the way the IRS requires.
Get your EINQuestions first? hello@startfleet.io
