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How to form a Puerto Rico LLC and get an EIN

Register a Puerto Rico company, apply for its EIN, and recover official EIN proof if the IRS confirmation never arrives.

Published by HranessPublished August 28, 2026Codex AI review August 28, 2026

AI-drafted from Ben Guo’s supplied experience and the cited sources; separately checked by a Codex AI reviewer. No human professional review is claimed. Hraness, the site publisher, is responsible for corrections.

Abstract Puerto Rico company documents moving through a formation and EIN approval workflow
Company formation and the federal EIN are connected steps, but they come from different agencies.LLC-and-EIN workflow artwork for act60.me, generated with OpenAI GPT Image 2 through ATET.

At a glance

Entity registrar
Puerto Rico Department of State
EIN issuer
Internal Revenue Service
Application
IRS Form SS-4
Fastest route
Online, when eligible
Mail estimate
About four weeks in the IRS instructions
Missing proof
Confirm the EIN and request Letter 147C
IRS appointment
In person at a Taxpayer Assistance Center

Form the company first

Choose the entity type, confirm the proposed name, and register the company with the Puerto Rico Department of State. Use the company’s exact registered name on Form SS-4. An EIN identifies the company for federal tax administration; it does not create the company.

  • Required: keep the formation certificate and filed company documents.
  • Recommended: prepare the operating agreement and a consistent business-address record.
  • May be requested: banks and providers may ask for formation, ownership, address, and responsible-party documents.

Prepare Form SS-4

Gather the exact legal name, mailing and physical addresses, formation date, responsible-party information, principal business activity, expected employees, tax-year closing month, and reason for applying. Follow the current IRS instructions line by line.

Federal and Puerto Rico tax classifications are separate questions. Do not copy another Puerto Rico company’s answers or assume an SS-4 selection determines Puerto Rico tax treatment.

Choose one filing method

Available EIN application routes
RouteWhen it fitsImportant detail
OnlineThe principal business is in the United States or a U.S. territory and the responsible party meets IRS eligibility rules.Save the confirmation immediately.
FaxThe applicant uses the current domestic fax destination in the SS-4 instructions.Keep the signed form and transmission record.
MailOnline filing is unavailable or the applicant prefers a signed paper submission.Use the current IRS address and retain a complete copy.

If the EIN letter does not arrive

  1. 1

    Allow for processing

    Compare the filing date with the current IRS processing guidance before escalating.

  2. 2

    Check Business Tax Account if eligible

    An eligible authorized user may be able to download an EIN confirmation notice. Availability depends on entity type and role, and some single-member LLCs cannot currently access the account.

  3. 3

    Call the IRS

    Call the Business and Specialty Tax line at 800-829-4933. The responsible party should be ready to answer authentication questions.

  4. 4

    Confirm whether an EIN exists

    Ask the representative to check the submitted company name, address, and responsible-party record before considering another application.

  5. 5

    Request Letter 147C

    If the EIN has been assigned, request an EIN verification letter and confirm how the IRS can deliver it.

  6. 6

    Use a TAC appointment if needed

    Taxpayer Assistance Center appointments are in person. Call 844-545-5640, describe the EIN issue, and confirm that the selected office can provide the needed service before traveling.

Finish the remaining registrations

An EIN is only one part of setup. Depending on the company and municipality, the remaining work can include SURI, employer and municipal registrations, a use-permit review, business banking, payroll, accounting records, and the Act 60 application.

Common questions

Can a Puerto Rico company apply for an EIN online?
It may qualify when its principal business is in the United States or a U.S. territory and the responsible party satisfies the IRS online application rules. Check the current IRS eligibility page before starting.
What should I do if I mailed Form SS-4 and heard nothing?
After allowing for current processing time, call the IRS Business and Specialty Tax line. Confirm whether an EIN was assigned before submitting anything again.
Can the IRS send another CP 575 notice?
The IRS does not routinely mail another original assignment notice. Eligible Business Tax Account users may be able to download an EIN confirmation notice; otherwise ask for Letter 147C, which verifies the assigned EIN.
Can I obtain a new EIN by calling the IRS?
Domestic applicants generally cannot create a new EIN by phone. They use the online, fax, or mail routes in the SS-4 instructions. Calling to verify or recover an already assigned EIN is a different process.
Does an EIN complete my Puerto Rico business setup?
No. SURI, municipal, employer, permit, banking, payroll, accounting, and Act 60 work may still remain.

Sources and verification

Rules, prices, locations, and provider coverage can change. These links are the primary or first-party pages checked for this guide.

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