You do not need a U.S. Social Security Number (SSN) to form a California LLC (Form LLC-1, $70) or California corporation (Form ARTS-GS, $100). To obtain a federal Employer Identification Number (EIN), the responsible party completes IRS Form SS-4 Line 7b using an ITIN—or enters 'Foreign' if they have neither an SSN nor an ITIN. Furthermore, ITIN holders who reside in the U.S. and meet the IRS Substantial Presence Test (IRC § 7701(b)) are 'resident aliens' for federal tax purposes and ARE eligible to elect S-Corporation status under IRC § 1361.
Official source: California Secretary of StateOfficial source: Internal Revenue ServiceOfficial source: Internal Revenue ServiceVerified against the California Secretary of State and FTB on Oct 21, 2026
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- Verified Oct 2026 CA SOS & FTB Rules
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California SOS Filings Require No SSN or ITIN
Neither Form LLC-1 ($70) nor Form ARTS-GS ($100) nor the Statement of Information (LLC-12 / SI-550) asks for a Social Security Number, ITIN, or U.S. citizenship. Any adult individual or entity may organize a California LLC or corporation with an eligible California agent for service of process.
Official source: California Secretary of StateIRS Form SS-4 Line 7b: ITIN vs. Foreign Responsible Party
Under the official IRS Instructions for Form SS-4, if the responsible party has an ITIN, enter the 9-digit ITIN on Line 7b. If the responsible party is a nonresident alien ineligible for an SSN who does not have an ITIN, enter 'Foreign' on Line 7b and submit Form SS-4 by mail or fax (855-641-6935 inside the U.S. / 304-707-9471 outside the U.S.) because the IRS online EIN assistant requires an SSN or ITIN.
Official source: Internal Revenue ServiceCan an ITIN Holder Elect S-Corporation Status? (IRC § 1361 & § 7701(b))
IRC § 1361(b)(1)(C) bars 'nonresident aliens' from holding S-corporation stock—it does NOT bar ITIN holders who are U.S. tax residents. An individual with an ITIN who lives in the United States and satisfies the Substantial Presence Test under IRC § 7701(b)(3) (present at least 31 days in the current year and 183 weighted days over 3 years) is a U.S. resident alien for tax purposes and can be an eligible S-corporation shareholder on Form 2553.
Official source: Internal Revenue ServiceYour preparation checklist
- File Form LLC-1 ($70) or Form ARTS-GS ($100) with a California physical street address for the Registered Agent
- Prepare IRS Form SS-4 with the individual Responsible Party's ITIN (or 'Foreign' if no SSN/ITIN)
- File initial Form LLC-12 ($20) or Form SI-550 ($25) within 90 days
- If considering Form 2553 S-Corp election with an ITIN, verify IRC § 7701(b) Substantial Presence Test residency with a CPA
Year-one California formation & EIN checklist
Year-one California formation & EIN checklist
Not a filing or official compliance confirmation. Progress is separate for each entity type, stays on this device, and does not send reminders. Corp USA is not a law firm and does not provide legal advice.
Keep the requirements separate.
| Requirement | Verified detail / confirmation needed | Official authority |
|---|---|---|
| CA SOS Articles (LLC-1 / ARTS-GS) | $70 LLC / $100 Corp · No SSN or ITIN required on Secretary of State filings | Official source: California Secretary of State |
| IRS Form SS-4 with ITIN | Enter 9-digit ITIN on Line 7b; eligible for online or fax/mail EIN application per IRS rules | Official source: Internal Revenue Service |
| IRS Form SS-4 without SSN or ITIN | Enter 'Foreign' on Line 7b; submit signed Form SS-4 by fax (855-641-6935) or mail | Official source: Internal Revenue Service |
| S-Corp Eligibility with ITIN (IRC §§ 1361, 7701(b)) | Permitted if the ITIN holder meets the IRS Substantial Presence Test as a U.S. tax resident; barred for nonresident aliens | Official source: Internal Revenue Service |
Carry the decision forward.
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Before your next step
Yes. The California Secretary of State does not require an SSN or ITIN on Form LLC-1 or LLC-12, and the IRS issues EINs via Form SS-4 using either an ITIN or 'Foreign' on Line 7b.
Official source: Internal Revenue ServiceYes, if the ITIN holder qualifies as a U.S. resident for tax purposes under the IRC § 7701(b) Substantial Presence Test. Nonresident aliens who do not meet the Substantial Presence Test or Green Card Test cannot be S-corporation shareholders under IRC § 1361.
Official source: Internal Revenue Service