Do I Need an EIN for My LLC? When to Apply and How

If your LLC has more than one member, yes, you need an EIN. A single-member LLC only needs one if it has employees or owes federal excise taxes; otherwise the owner can use their Social Security Number. Even when the IRS doesn’t require it, most single-member LLCs end up getting an EIN anyway because banks, lenders, and contractors ask for one.

When the IRS Requires an EIN

The IRS treats a domestic LLC with two or more members as a partnership by default, unless the LLC files Form 8832 to elect corporate treatment.1Internal Revenue Service. LLC Filing as a Corporation or Partnership Partnerships must file Form 1065 each year and need an EIN to do so, even in a year the business earned nothing.2Internal Revenue Service. Instructions for Form 1065 (2025) For a multi-member LLC, an EIN is not optional.

A single-member LLC is different. The IRS treats it as a “disregarded entity” and looks straight through the LLC to the owner for income tax purposes. If you’re the sole member with no employees and no excise tax obligations, you don’t need an EIN for income tax filing.3Internal Revenue Service. Single Member Limited Liability Companies You report the LLC’s income on your personal return using your SSN.

That changes the moment your single-member LLC hires anyone. Once you have employees, the LLC must get its own EIN and use it for all employment tax reporting and payments. The same rule applies if your LLC owes excise taxes, such as those reported on Forms 720, 730, 2290, or 11-C.3Internal Revenue Service. Single Member Limited Liability Companies

If You’re Electing Corporate or S Corporation Treatment

An LLC can choose to be taxed as a C corporation using Form 8832, or as an S corporation using Form 2553, instead of accepting the default classification. Either election requires an EIN. The instructions for Form 2553 list the EIN as a required field and direct applicants to apply for one before filing the election.4Internal Revenue Service. Instructions for Form 2553 (12/2020) The S election deadline is no more than two months and 15 days after the beginning of the tax year the election is to take effect.

Reasons to Get an EIN Even If You Don’t Have To

Legal requirement is only half the picture. Several ordinary business activities push a single-member LLC toward getting an EIN regardless of tax classification.

  • Nearly all banks require an EIN to open an account in the LLC’s name, both for reporting interest income under the business’s legal name and for verifying the entity under federal anti-money-laundering rules.
  • If you pay any independent contractor $600 or more in a year for services, you have to file Form 1099-NEC. Putting your SSN on documents sent to contractors is an identity theft risk an EIN eliminates.5Internal Revenue Service. Am I Required to File a Form 1099 or Other Information Return
  • Lenders and credit card issuers use the EIN to pull commercial credit reports and evaluate the LLC separately from you. Without one, the business has no way to build its own credit history.
  • Wholesale suppliers and larger companies routinely ask for an EIN before entering contracts, treating it as basic proof of a legitimate business entity.

Identity protection alone is reason enough. Every time you hand over your SSN to a bank, vendor, or contractor, you increase your exposure. An EIN keeps your SSN off business paperwork.

How to Apply for an EIN

Applications are based on Form SS-4. The IRS does not charge for an EIN, no matter which method you use.6Internal Revenue Service. Employer Identification Number Be cautious of third-party sites that charge fees for what is a free government service. The IRS also limits issuances to one EIN per responsible party per day across all methods, so if you’re forming multiple LLCs, plan on separate days.7Internal Revenue Service. Instructions for Form SS-4 (12/2025)

Online

The IRS online EIN application is the fastest route. You answer a series of questions and receive the EIN immediately once the system validates your information. The tool is available Monday through Friday from 6:00 a.m. to 1:00 a.m. the next day, Saturday from 6:00 a.m. to 9:00 p.m., and Sunday from 6:00 p.m. to midnight, all Eastern Time. The session expires after 15 minutes of inactivity and there’s no way to save progress, so have your information ready before you start.8Internal Revenue Service. Get an Employer Identification Number

Fax

Fax the completed Form SS-4 to 855-641-6935. Include a return fax number and the IRS will fax back your EIN in about four business days.6Internal Revenue Service. Employer Identification Number

Mail

Mail the completed Form SS-4 to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999. Processing takes about four weeks.6Internal Revenue Service. Employer Identification Number

International Applicants

If the LLC’s principal place of business is outside the United States, the online tool isn’t available. Apply by phone, fax, or mail instead.8Internal Revenue Service. Get an Employer Identification Number The international phone line is 267-941-1099, Monday through Friday, 6:00 a.m. to 11:00 p.m. Eastern Time.6Internal Revenue Service. Employer Identification Number If the responsible party has no SSN or ITIN, enter “foreign” or “N/A” on line 7b of Form SS-4.9Internal Revenue Service. Instructions for Form SS-4 (Rev. December 2025)

When a Change Means You Need a New EIN

An EIN is tied to a specific entity structure, so certain changes force a fresh application. The IRS generally requires a new EIN whenever ownership or structure changes.10Internal Revenue Service. When to Get a New EIN

  • A single-member LLC that takes on a second member becomes a partnership, and needs a new EIN.
  • If you operated as a sole proprietor and then form an LLC, the new entity needs its own number.10Internal Revenue Service. When to Get a New EIN
  • If you dissolve an LLC and form a new corporation or partnership, the new entity needs its own EIN.10Internal Revenue Service. When to Get a New EIN

Routine changes like updating your business address, adding a DBA, or changing your registered agent do not require a new EIN.

Finding an EIN You’ve Misplaced

If you already have an EIN and can’t find it, check the original notice the IRS issued when you applied, ask the bank where the business account is held, or look at a previously filed business tax return. If none of that works, 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. The agent will verify your identity and give you the number over the phone if you’re authorized to receive it.6Internal Revenue Service. Employer Identification Number If a bank or other institution wants formal proof of the EIN, request a 147C verification letter using the same number.