Do You Need an EIN? In Plain Words

What an EIN is

An EIN is a federal tax ID number for businesses, tax-exempt organizations and other entities.

You can get an EIN for free directly from the IRS in minutes. Apply online.

You need an EIN if any of these are true

The IRS says you need an EIN if you:

• Have employees
• Will need to pay employment, excise or alcohol, tobacco, and firearms taxes
• Withhold taxes on income, other than wages, paid to a non-resident alien

You also need an EIN to operate any of these entities:

• Partnership
• Limited liability company (LLC)
• Corporation
• Tax-exempt organization
• Estate
• Trust (except certain grantor-owned revocable trusts)
• Retirement plan or individual retirement account (IRA)
• Real estate mortgage investment conduit
• Farmers' cooperative

The IRS points readers who want more detail to Understanding Your EIN, Publication 1635.

If you do not need one for federal taxes

If you don’t need an EIN for federal tax purposes, you can still request one for banking or state tax purposes.

EINs are not intended for other activities, such as state tax lien auctions, sales or lotteries.

Before you apply

Form your entity first. If you’re creating a legal entity (LLC, partnership, corporation), register it with your state before you apply for an EIN. This includes tax exempt organizations.

On the EIN application, you must name the person in charge of the entity and its assets, called the responsible party. The application must generally include the responsible party’s:

• Name
• Social Security, individual taxpayer ID, or employer identification number (for entities)
• Signature

Nominees are not authorized to apply for an EIN. The IRS says a nominee who applies for an EIN puts the entity’s information and privacy at risk.

When you apply for an EIN, enter your business name as it appears on your registration or formation documents.

Ways to apply — go to the IRS

If your principal place of business is in the U.S., you can get an EIN in these ways, from the IRS:

• Apply online. Get an EIN now, free, direct from the IRS.
• By fax. Fax Form SS-4, Application for Employer Identification Number, to 855-641-6935. If you apply by fax and provide a fax number, the IRS will fax a cover sheet with the EIN back to you in about 4 business days.
• By mail. Mail Form SS-4 to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999. You’ll get your EIN in approximately 4 weeks.

If your principal place of business is outside the U.S., you can apply for an EIN by phone at 267-941-1099 Monday – Friday, 6 a.m. to 11 p.m. Eastern time, or submit Form SS-4 by fax or mail to the IRS international operation in Cincinnati.

You can apply only for 1 EIN per day, whether online or by phone, mail or fax. The IRS online tool says you can apply for only 1 EIN per responsible party per day.

How the IRS online tool works

The IRS says to use its online tool to get an EIN directly from the IRS in minutes for free. Answer questions and submit the application. If it’s approved, the IRS will issue your EIN immediately online.

• Complete the application in one session. You can't save it for later.
• It expires after 15 minutes of inactivity, and you’ll need to start over.
• Print your EIN confirmation letter for your records.

You can use that online tool if all of these are correct:

• You are a domestic organization, formed or created in the United States or U.S. territories.
• Your principal place of business is in the U.S. or U.S. territories.
• You're the responsible party in control of the entity or its authorized representative.
• You have the responsible party’s Social Security number (SSN) or individual taxpayer ID number (ITIN).

What you need for the tool is your business entity type, and the Social Security number or taxpayer ID number of the responsible party in control of your business or organization. If you’re a third-party designee, you must have signed authorization to apply.

The tool is available during these times (Eastern Time): Monday–Friday: 6:00 a.m. – 1:00 a.m. (next day); Saturday: 6:00 a.m. – 9:00 p.m.; Sunday: 6:00 p.m. – 12:00 a.m.

When you can use your EIN

You can use your EIN immediately for most business needs. For example, when you:

• Open a bank account
• Apply for business licenses
• File a tax return by mail

Wait up to 2 weeks to:

• Pass an IRS Taxpayer ID Number (TIN) Matching Program
• E-file a tax return
• Make tax deposits and pay electronically

If your tax return is due and you haven’t received your EIN, write “Applied For” and the date that you applied for it in the space shown for the number.

When you need a new EIN — and when you do not

You need a new EIN, in general, when you change your entity’s ownership or structure.

You don’t need a new EIN to change your business name, address or responsible party.

A business entity should have only one EIN.

If you lost or forgot your EIN

To find a missing EIN, try these steps from the IRS:

• Look for it on the notice the IRS issued when you applied for an EIN
• Contact the bank that has your business account
• Check with agencies where you’ve applied for state or local licenses
• Look on past business tax returns

If you still can’t find it, call the IRS at 800-829-4933 Monday to Friday 7 a.m. - 7 p.m. local time. Residents of Alaska and Hawaii should follow Pacific time. The IRS will verify your identity and provide the number over the phone if you’re authorized to receive it.

If you no longer need your EIN, the IRS can’t cancel it, but it can deactivate it.