If your LLC has more than one member, yes — you need an EIN. If you’re the only member, you probably don’t have to get one, but you will the moment you hire an employee, owe excise taxes, or elect to be taxed as a corporation. So the real answer to “do I need an EIN for my LLC” depends on how many owners you have and what the business does. The application is free and, done online, takes minutes.
Multi-Member LLCs Always Need an EIN
Federal regulations require any entity that isn’t a single individual to use an EIN for tax purposes.1eCFR. 26 CFR 301.6109-1 Identifying Numbers The IRS treats a multi-member LLC as a partnership by default, and a partnership has to file its own return — which it can’t do without its own tax ID.2Internal Revenue Service. LLC Filing as a Corporation or Partnership There is no version of a multi-member LLC that skips the EIN.
Single-Member LLCs: When You Have to Get One
By default, the IRS treats a single-member LLC as a “disregarded entity,” meaning the business and its owner are the same taxpayer for federal income tax purposes. Business income goes on your personal return using your Social Security Number — usually on Schedule C, E, or F depending on the type of income — and no separate EIN is required.3Internal Revenue Service. Single Member Limited Liability Companies
That exception ends the moment any of the following becomes true:
- You hire an employee or otherwise pay wages and file employment tax returns.
- Your LLC owes federal excise taxes.
- You operate a Keogh retirement plan through the business.
- You elect corporate taxation by filing Form 8832 (C corporation) or Form 2553 (S corporation).2Internal Revenue Service. LLC Filing as a Corporation or Partnership
For employment and excise tax purposes, the IRS treats a single-member LLC as separate from its owner, so the business itself needs the number.2Internal Revenue Service. LLC Filing as a Corporation or Partnership
Reasons to Get One Even If You Don’t Have To
Plenty of single-member LLC owners who technically qualify for the exception still apply, and there are two everyday reasons why.
The first is banking. Most banks list an EIN among the standard documents needed to open a business bank account.4U.S. Small Business Administration. Open a Business Bank Account Some will accept an SSN from a sole proprietor, but keeping business banking cleanly separate from your personal identity is easier with a dedicated number.
The second is privacy. Without an EIN, every client or vendor who needs a W-9 or issues you a 1099 receives your Social Security Number. Using an EIN keeps your SSN off business paperwork and reduces your exposure to identity theft. Given that the application is free and quick, the small effort often pays for itself.
How to Apply
You apply on IRS Form SS-4. The IRS does not charge a fee, and it warns that you should never pay a third-party site for an EIN.5Internal Revenue Service. Get an Employer Identification Number
The fastest route is the IRS online EIN tool, which issues the number immediately on approval and lets you use it on official documents right away. The tool is open Monday through Friday from 6:00 a.m. to 1:00 a.m. Eastern, Saturday 6:00 a.m. to 9:00 p.m., and Sunday 6:00 p.m. to midnight.5Internal Revenue Service. Get an Employer Identification Number You can also fax a completed SS-4 (about four business days) or mail it (about four weeks).6Internal Revenue Service. Instructions for Form SS-4 (12/2025)
Two things to know before you start. The IRS limits issuances to one EIN per responsible party per day across all application methods, so if you’re forming multiple LLCs, space them out.6Internal Revenue Service. Instructions for Form SS-4 (12/2025)7Internal Revenue Service. Responsible Parties and Nominees A nominee helper used during formation should not be listed in that slot.
Have the LLC’s legal name, any DBA, mailing and physical addresses, county and state, number of members, reason for applying, and start date ready before you begin.6Internal Revenue Service. Instructions for Form SS-4 (12/2025)
Once You Have an EIN, When Do You Need a New One?
An EIN sticks with the business. Most changes don’t require a new number: you keep the same EIN if you change your tax election to a corporation or S corporation, convert a partnership into an LLC classified as a partnership, or just change the business’s name or address.8Internal Revenue Service. When to Get a New EIN
You do need a new EIN if you dissolve the LLC and form a new corporation or partnership in its place, or if a single-member LLC that had been operating without one takes on employment or excise tax obligations.8Internal Revenue Service. When to Get a New EIN That second one is the trigger most single-member owners run into: the day you hire your first employee, the free-pass on the EIN is over.