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Guide · Form SS-4

SS-4 line 9a, explained.

Line 9a asks for the type of entity. It's the line foreign owners get wrong most often, and the one that decides which tax forms the IRS expects from your LLC.

Based on the IRS Instructions for Form SS-4 (Rev. December 2025)

The short answer

Your LLCLine 9a
One owner who lives outside the US, no tax electionCheck Other and write Foreign-owned U.S. disregarded entity-Form 5472
Two or more owners, no tax electionCheck Partnership
Elected to be taxed as a corporationCheck Corporation and enter the form number of the return it will file (Form 1120)

Single-member LLC with a foreign owner

By default, the IRS treats a single-member LLC as a disregarded entity: for income tax it's looked through to its owner. The SS-4 instructions give a specific wording for one that is wholly owned by a foreign person: check the Other box on line 9a and write "Foreign-owned U.S. disregarded entity-Form 5472".

9a☒ Other (specify) ▸ FOREIGN-OWNED U.S. DISREGARDED ENTITY-FORM 5472

That wording tells the IRS to expect Form 5472, filed with a pro forma Form 1120, every year. See Form 5472 basics.

Multi-member LLC

An LLC with two or more members is taxed as a partnership unless it elects otherwise. Check Partnership on line 9a. Line 8b shows the number of members.

LLC taxed as a corporation

Only if the LLC has filed, or will file, an election to be taxed as a corporation. Check Corporation, enter the form number of the return it will file, and complete line 9b with the state where it was formed. Most foreign-owned LLCs don't make this election, and owners who aren't US residents can't use an S corporation election.

Common mistakes

  • Checking "Sole proprietor". That box is for individuals, and it asks for an SSN. Your LLC is the applicant, not you.
  • Checking "Corporation" without an election. A US LLC isn't a corporation for tax purposes by default.
  • Leaving out the Form 5472 wording. The "Other" line should say exactly what the instructions ask for.
  • Mixing up 8b and 9a. A single-member LLC reports 1 member on line 8b. If it shows 2 or more, line 9a can't be the disregarded-entity option.
EINZAP fills this line for youOur form asks how many members your LLC has and whether it made a tax election, then writes line 9a in the IRS wording. You see the exact line before you sign.

Source: IRS Instructions for Form SS-4. This guide is general information, not tax advice.

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