Form your LLC with the state first, then apply for the EIN. The IRS will only issue an Employer Identification Number to an entity that already legally exists, so whether you need an EIN before or after forming an LLC, the answer is after: Articles of Organization go in first, the EIN application comes next.1Internal Revenue Service. Employer Identification Number The application itself is free and takes minutes online once your LLC is on the books.
Why the State Filing Has to Come First
The IRS instructs applicants to register their entity with the state before applying for an EIN.1Internal Revenue Service. Employer Identification Number The online application asks for your LLC’s exact legal name and address as they appear on the state filing. Without a confirmed formation, you don’t have that information to enter.
Applying with a name or structure that later shifts during state processing creates a mismatch between your IRS records and your state records. That mismatch complicates tax filings, bank account applications, and licensing later on. Getting the order right the first time avoids the cleanup.
The Right Sequence
The workflow is straightforward:
- File your Articles of Organization with the state.
- Wait for confirmation that the LLC is formed. Most states process formation documents within a few business days.
- Apply for the EIN immediately after. The online tool issues the number at the end of the session.
- Then open the business bank account, hire employees, or start invoicing clients.
Plan to have the EIN in hand before any of those downstream steps, because banks and payroll setups will ask for it.
Does Your LLC Actually Need an EIN?
Every multi-member LLC needs one. The IRS treats multi-member LLCs as partnerships by default, and partnerships must file their own tax returns using an EIN. Your LLC also needs an EIN if it has employees, files excise tax returns, withholds taxes on payments to a non-resident alien, or elects to be taxed as a corporation.2Internal Revenue Service. Employer Identification Number – Section: Who Needs an EIN
A single-member LLC with no employees and no excise tax liability is the one scenario where an EIN isn’t technically required. The IRS treats that LLC as a disregarded entity and expects you to use your own Social Security number or personal taxpayer ID for federal tax purposes.3Internal Revenue Service. Single Member Limited Liability Companies
Even so, most solo owners apply anyway. Banks frequently require an EIN to open a business checking account, and having one keeps your Social Security number off invoices, vendor forms, and other business paperwork. Some states also require single-member LLCs to have a federal EIN regardless of the federal rules.3Internal Revenue Service. Single Member Limited Liability Companies
What to Have Ready Before You Apply
The EIN application uses IRS Form SS-4, whether filed online, by fax, or by mail.4Internal Revenue Service. About Form SS-4, Application for Employer Identification Number (EIN) Gather this information first:
- The LLC’s legal name, exactly as it appears on your state formation documents.
- A physical street address, not a P.O. box.
- The name and Social Security number or ITIN of the responsible party, meaning the person who controls or directs the LLC and its funds.5Internal Revenue Service. Form SS-4 (Rev. December 2025) Application for Employer Identification Number
- Your entity type (LLC) and reason for applying, such as starting a new business or hiring employees.
- The business start date and a brief description of the principal activity.
If the responsible party or address changes later, file Form 8822-B within 60 days to update the IRS record.6Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business
How to Apply Once the LLC Is Formed
The online tool is the fastest route and the one the IRS prefers. Answer the questions and the system issues the EIN immediately at the end. The tool runs Monday through Friday from 6:00 a.m. to 1:00 a.m. Eastern, Saturdays from 6:00 a.m. to 9:00 p.m., and Sundays from 6:00 p.m. to midnight. To use it, the LLC’s principal place of business must be in the United States or a U.S. territory, and the responsible party needs an SSN or ITIN.7Internal Revenue Service. Get an Employer Identification Number
If you can’t use the online tool, complete a paper SS-4 and fax or mail it. Fax applications typically produce an EIN within four business days. Mailed applications take roughly four to five weeks. Owners outside the United States without a U.S. tax ID follow a separate phone, fax, or mail process through the IRS international operation.8Internal Revenue Service. Instructions for Form SS-4
Don’t Pay a Third Party
The IRS does not charge anything to issue an EIN. The application is free whether you file online, by fax, by phone, or by mail.7Internal Revenue Service. Get an Employer Identification Number Third-party sites that charge $50 or more to file an EIN application are charging for a form you can complete yourself in minutes directly at irs.gov.