Can You Close a US LLC Without an SSN?

Owners abroad often assume they cannot close their US LLC because they never had a Social Security number. You can. Every step of closing identifies the company, not you personally.

Does the State Ask for Your SSN?

No. A dissolution filing asks for the LLC's exact name and the signature of someone authorized to act for it. Wisconsin's Form 510 is a typical example: the company's name, a box for dissolved or terminated, and a signature. Nothing asks for the owner's Social Security number.

What Number Does the IRS Use When You Close?

The LLC's EIN. A single-member LLC owned by a foreign person is a foreign-owned disregarded entity, and for its final year it files the same thing it filed every year: a pro forma Form 1120 with Form 5472 attached, under the company's EIN. The final-year filings for non-resident owners are covered in our tax guide.

What Goes in the Owner's Box on Form 5472?

The IRS instructions ask for the owner's US identifying number "if any": an SSN or an ITIN. If you have neither, you enter a reference ID number instead, and the foreign-owned LLC must also enter your foreign tax identification number if your country issues one.

The SSN line is conditional. A missing SSN is not a reason the form cannot be filed, and not a reason the LLC cannot close.

When Would You Actually Need an ITIN?

Only if you personally have a US federal tax purpose. The IRS describes an ITIN as the number it issues to people who need a US taxpayer identification number but are not eligible for a Social Security number, and lists being legally required to file a US federal income tax return as the main reason. If your LLC earned income that makes you personally file a US return, you need one for that return. Closing the company does not create that requirement by itself.

How Do You Close the LLC's IRS Account?

By letter, using the EIN. The IRS says to cancel an EIN and close the business account, send a letter with the business's complete legal name, its EIN, its address, and the reason you want to close it. If you kept the notice the IRS sent when it assigned the EIN, include a copy. Our guide to what happens to the EIN covers the timing.

The Short Version

• State dissolution: company name and an authorized signature, no SSN
• IRS final year: pro forma 1120 and Form 5472 under the LLC's EIN
• Your ID on Form 5472: SSN or ITIN only if you have one, otherwise a reference ID
• ITIN: only if you personally must file a US tax return
• Closing the EIN account: a letter with the EIN, name, address, and reason

We close US LLCs for owners abroad entirely remotely, for $99 plus the state fee at cost.