Can an Individual Get an EIN? Requirements and How to Apply

Yes, an individual can get an EIN. The IRS issues Employer Identification Numbers free of charge to any person with a valid Social Security Number or Individual Taxpayer Identification Number, and you don’t have to be incorporated or have employees to qualify.¹ Sole proprietors, freelancers, household employers, executors of estates, and trustees all routinely apply. If you use the online portal, the number is assigned instantly, and once issued it belongs to that entity permanently.

When You Actually Need One

The IRS requires an EIN when you have employees, owe excise taxes, or file returns for a partnership, corporation, trust, or estate.¹ For an individual, the most common triggers are:

Hiring even one employee, including a nanny or other household worker, because you’ll need to report and pay employment taxes.
Running a sole proprietorship with a Keogh or other qualified retirement plan.
Administering the estate of someone who has died. The estate becomes its own tax entity and files Form 1041 under its own EIN.
Serving as trustee of a trust that must file federally. Certain grantor-owned revocable trusts are the exception.
Paying non-wage income to a non-resident alien and being required to withhold tax on it.

Here’s what surprises people: a sole proprietor with no employees and no excise tax obligations is not required to have an EIN at all. In that situation, you can legally use your SSN for federal business tax filings.¹

Why Get One Anyway

The IRS lets you request an EIN even when no federal tax rule forces you to, and many individuals do. Banks often want an EIN to open a business account, some state agencies ask for one, and vendors sometimes prefer it on paperwork. Using an EIN also keeps your Social Security Number off documents that pass through other people’s hands.

One thing to keep in mind if you’re a sole proprietor getting an EIN for banking or privacy reasons: the EIN doesn’t create a separate taxpaying entity. You still report business income on Schedule C of your personal return. Estates and trusts, by contrast, file their own returns using their EIN.

What You Need Before You Apply

Applications go on IRS Form SS-4, available free on the IRS website.² Whichever method you use, the core information is the same:

Your legal name, exactly as it appears on your tax filings, so IRS records match.
A mailing address and physical location. P.O. boxes are fine for correspondence, but the form asks for both.
The responsible party. For a sole proprietorship that’s you; for an estate it’s the executor or personal representative. The responsible party must provide an SSN or ITIN.²
Entity type: sole proprietorship, estate, trust, or whatever fits.
Reason for applying, such as starting a business, hiring employees, or banking purposes.
Start date of the business, estate, or trust, so the IRS can set the correct tax year.

If you’re an international applicant with no SSN or ITIN and no eligibility for either, enter “foreign” or “N/A” on line 7b. The line has to have something on it; leaving it blank isn’t allowed.³

The form carries a perjury statement, and the IRS warns that false information triggers penalties.² Match names and identification numbers to your existing records precisely.

How to Apply

Online

The IRS online EIN assistant is the fastest route. It validates your entries in real time and issues the number at the end of the session. The system runs Monday through Friday from 6:00 a.m. to 1:00 a.m. the next day, Saturdays from 6:00 a.m. to 9:00 p.m., and Sundays from 6:00 p.m. to midnight, all Eastern time.⁴ Save the confirmation notice you receive at the end of the session; it’s your proof until the formal notice arrives by mail.

There’s a rate limit worth knowing about: the IRS allows only one EIN per responsible party per day through the online system.⁴ If you need EINs for several entities, you’ll need to space the applications out or use another method.

By Fax

Complete Form SS-4 and fax it to the appropriate number. Applicants in the 50 states or Washington, D.C. use 855-641-6935. International applicants use 855-215-1627 from within the U.S. or 304-707-9471 from outside it.⁵ Put a return fax number on the form so the IRS can fax the EIN back. Turnaround is generally within four business days.³

By Mail

This is the slowest option. The IRS advises submitting Form SS-4 at least four to five weeks before you’ll need the number, and you can expect the EIN back by mail in roughly four weeks.³ Send it to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999.⁵

By Phone for International Applicants

If you have no legal residence or principal place of business in the United States or its territories, call 267-941-1099 (not toll-free), Monday through Friday, 6:00 a.m. to 11:00 p.m. Eastern time.³ Have a completed Form SS-4 in front of you. The representative walks through the form, assigns the EIN during the call, and may ask you to mail or fax the signed form within 24 hours.

After You Have Your EIN

The number is permanent. The IRS cannot cancel an EIN; it can only deactivate the account associated with it if the entity closes.⁶ Treat the number with the same care you’d give your SSN, and file the confirmation notice somewhere you can find it. If you lose track of the EIN later, call the IRS Business and Specialty Tax line at 1-800-829-4933 and request a 147C verification letter.

Use the number consistently on tax filings, employment tax deposits, and any correspondence about the entity it was issued to. If the responsible party for the entity changes, such as a new executor stepping in on an estate, file Form 8822-B with the IRS within 60 days of the change.⁷ The same form covers address changes, but updating one field doesn’t automatically update the other; complete both sections if both have changed.

1
Internal Revenue Service. Employer Identification Number
2
Internal Revenue Service. Instructions for Form SS-4 (Rev. December 2025)
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Internal Revenue Service. Instructions for Form SS-4
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Internal Revenue Service. Get an Employer Identification Number
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Internal Revenue Service. Where to File Your Taxes for Form SS-4
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Internal Revenue Service. If You No Longer Need Your EIN
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Internal Revenue Service. Form 8822-B, Change of Address or Responsible Party