Do I Need an EIN for My LLC? Rules, Exemptions, and How to Apply

If you’re wondering whether you need an EIN for your LLC, the short answer is that most LLCs do. Any LLC with more than one member needs one, and so does any LLC with employees, regardless of how many owners it has. A single-member LLC with no employees can legally use the owner’s Social Security number instead, but banks, clients, and licensing offices usually push you toward an EIN anyway. The application is free on the IRS website and takes a few minutes.

When the IRS Requires an EIN

The IRS treats a multi-member LLC as a partnership by default. That means the LLC files its own return on Form 1065 and reports each member’s share of income and losses, which requires an EIN from day one.¹

Several other situations also trigger the requirement:

You hire employees. Even one employee means withholding income tax, paying Social Security and Medicare taxes, and handling federal unemployment filings, all tracked under an EIN.¹
You file excise tax returns or deal in regulated products like alcohol, tobacco, or firearms.¹
You set up a qualified retirement plan, which triggers annual reporting on forms like the 5500 series.²
You change your business structure or bring in new ownership.³

Skipping the EIN when one is required creates real problems. Without it, you can’t file the employment or excise tax returns you’re supposed to file, and failure-to-file penalties keep accruing on returns you never submitted.⁴

Single-Member LLCs and the Exemption

A single-member LLC with no employees is a “disregarded entity” for federal income tax purposes. The IRS looks past the LLC and expects the owner to report profits and losses on Schedule C of a personal Form 1040. In that narrow case, the owner’s Social Security number satisfies federal income tax filing, and an EIN is not technically mandatory.

The disregarded status has a hard limit. Federal regulations carve out employment tax and certain excise taxes, treating the single-member LLC as a separate entity for those purposes.⁵ The moment you hire one employee, you need an EIN for payroll taxes and unemployment filings, even though your business income still flows to your personal return. First-time employers often miss this.

Many states also require an EIN or a separate state tax ID to register the LLC for sales tax, income tax withholding, or other state obligations, regardless of your federal disregarded status. Check with your state revenue department before assuming your SSN is enough.

Reasons to Get One Even When You Don’t Have To

Most single-member owners who could skip the EIN get one anyway, for reasons that have nothing to do with the tax code.

Banks almost universally ask for an EIN before opening a business checking or savings account. The number helps them comply with federal anti-money-laundering rules and verify the LLC’s existence. Without a business account, you end up mixing business and personal funds, which can undermine the liability protection the LLC is supposed to give you.

Clients and vendors who pay your LLC $600 or more in a year need to file Form 1099-NEC and will request your taxpayer ID on a W-9. Giving them your EIN instead of your SSN keeps your Social Security number out of another database.⁶ Every vendor, contractor, and licensing agency that touches your business is one more place your SSN could be exposed.

Local licensing boards and permit offices frequently want a federal tax ID on their applications. And if you ever plan to hire, add a partner, or open a line of credit, you’ll need the EIN eventually. Getting it upfront costs nothing.

What to Have Ready Before You Apply

The IRS online tool times out after 15 minutes of inactivity and won’t save a partial application, so gather everything first.³ You’ll need:

The LLC’s legal name, matching exactly what’s on your articles of organization.⁷
The responsible party’s name and taxpayer ID. The responsible party is the person who owns, controls, or exercises ultimate effective control over the LLC and directly or indirectly manages its funds and assets. They must supply an SSN or ITIN. A nominee with only limited formation authority doesn’t qualify.⁸
The date the LLC was officially formed with the state.
A mailing address for IRS correspondence, ideally matching your state records to avoid processing delays.

How to Apply

Online

The IRS online EIN application is the fastest option and issues your number immediately. The tool is open Monday through Friday from 6:00 a.m. to 1:00 a.m. the next day Eastern Time, Saturday from 6:00 a.m. to 9:00 p.m., and Sunday from 6:00 p.m. to midnight.³ You walk through a series of screens, enter your information, and receive an EIN Confirmation Notice (CP 575) at the end. Save or print it immediately; it’s your official proof.

The IRS issues only one EIN per responsible party per day, whether you apply online, by phone, fax, or mail.⁷ If you’re forming multiple LLCs, space them out.

Fax or Mail

If the online tool doesn’t work for you, submit a completed Form SS-4 by fax or mail. The domestic fax number is 855-641-6935, and faxed applications are processed within 5 business days.⁹ Mailed applications go to the IRS in Cincinnati, Ohio, and take up to 30 days.¹⁰ If you need the number quickly for a bank account or contract, fax is the better fallback.

From Outside the United States

International applicants whose principal place of business is outside the U.S. can’t use the online tool. Call the IRS at 267-941-1099, Monday through Friday, 6:00 a.m. to 11:00 p.m. Eastern Time. You can also fax Form SS-4 to 304-707-9471 or mail it to Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999.¹¹

The Application Is Free

The IRS does not charge for an EIN. Third-party websites that charge $50 to $300 for “EIN filing services” are filling out the same free form and keeping the fee. Some mimic the IRS website closely. The IRS warns directly that you never have to pay a fee for an EIN.³ If the URL doesn’t end in .gov, you’re not on the IRS site.

After You Have Your EIN

When You Need a New One

Your EIN is permanent, but some structural changes require a new one. You need a new EIN if you terminate an existing LLC and form a new corporation or partnership in its place.¹²

You do not need a new EIN if you simply change your LLC’s name, address, or tax election. Filing Form 8832 to elect corporate tax treatment, or Form 2553 to elect S-corporation status, does not trigger a new number.¹² Changing how the IRS taxes your LLC is not the same as creating a new entity.

Updating the Responsible Party

If the person listed as the responsible party changes, notify the IRS within 60 days by filing Form 8822-B.¹³ Missing the deadline doesn’t trigger an immediate penalty, but it can create identity verification problems later when you try to contact the IRS, request transcripts, or make account changes.

If You Lose Your EIN

Before calling the IRS, check your bank paperwork, previous tax returns, or state and local license applications; the number appears on all of them. If those don’t turn it up, call the IRS Business and Specialty Tax Line at 800-829-4933, Monday through Friday, 7:00 a.m. to 7:00 p.m. local time. They’ll verify your identity and provide the number to anyone authorized to receive it.¹¹

Closing the Account

An EIN is never reused or reassigned, but you can close the IRS business account tied to it if you dissolve the LLC or stop operating. Send a letter to the IRS with the LLC’s legal name, its EIN, the business address, and the reason for closing. If you still have your original CP 575, include a copy. Mail everything to Internal Revenue Service, Cincinnati, OH 45999.¹⁴ Closing the account doesn’t relieve you of unfiled returns or unpaid taxes, so file everything outstanding first.

1
Internal Revenue Service. IRS Publication 1635
2
Internal Revenue Service. Publication 560 (2025), Retirement Plans for Small Business
3
Internal Revenue Service. Get an Employer Identification Number
4
Internal Revenue Service. 20.1.2 Failure To File/Failure To Pay Penalties
5
GovInfo. 26 CFR 301.7701-2 Business Entities; Definitions
6
Internal Revenue Service. Forms and Associated Taxes for Independent Contractors
7
Internal Revenue Service. Instructions for Form SS-4 (12/2025)
8
Internal Revenue Service. Responsible Parties and Nominees
9
Internal Revenue Service. Where to File Your Taxes for Form SS-4
10
Internal Revenue Service. Processing Status for Tax Forms
11
Internal Revenue Service. Employer Identification Number
12
Internal Revenue Service. When to Get a New EIN
13
Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party
14
Internal Revenue Service. Closing a Business