Yes, LLCs can have their own federal tax ID numbers, and most of them need one. The IRS calls this number an Employer Identification Number, or EIN. Any LLC with more than one member, any LLC with employees, and any LLC that elects to be taxed as a corporation must get an EIN. The one meaningful exception is a single-member LLC with no employees and no excise tax obligations, which is allowed to use the owner’s Social Security number instead.1Internal Revenue Service. Employer Identification Number
Which LLCs Must Have an EIN
The IRS requires an EIN for any LLC that fits at least one of these descriptions:
- It has two or more members, regardless of how it is taxed.
- It has any employees.
- It is a single-member LLC that has elected to be taxed as a corporation or S corporation.
- It owes federal excise taxes.
- It withholds taxes on non-wage income paid to a non-resident alien.
These rules apply to the LLC itself, not to its owners. If you already have an EIN from a prior business, that number does not carry over. The LLC is a separate entity for tax purposes and needs its own number.1Internal Revenue Service. Employer Identification Number
There is also a practical layer on top of the IRS rules. Banks almost universally ask for an EIN before they will open a business account for an LLC. Vendors and clients sometimes require one before writing a contract or issuing payment. So even LLCs that qualify for the exception often end up getting an EIN anyway.
When a Single-Member LLC Can Use the Owner’s SSN
A single-member LLC with no employees and no excise tax liability is treated by the IRS as a “disregarded entity.” For federal income tax purposes, the business does not exist as a separate taxpayer. All of its income and expenses flow directly onto the owner’s personal return, and the LLC uses the owner’s name and Social Security number on federal tax paperwork.2Internal Revenue Service. Single Member Limited Liability Companies
This carries over to Form W-9, which clients and vendors use to collect your taxpayer information. A disregarded-entity LLC puts the owner’s name on line 1, the LLC’s name on line 2, and the owner’s SSN as the taxpayer identification number.3Internal Revenue Service. Form W-9
Many single-member LLC owners still choose to get an EIN. The reason is privacy. Every W-9 you hand out with your Social Security number puts that number in another company’s filing system. An EIN keeps your SSN out of circulation and reduces your exposure to identity theft. Getting one takes only a few minutes and costs nothing.
How to Get an EIN for Your LLC
The IRS issues EINs free of charge. You should never pay anyone a fee to get one.4Internal Revenue Service. Get an Employer Identification Number
The fastest method is the online EIN Assistant on the IRS website. You answer a short series of questions, and if the application is approved the number is issued immediately on screen. The online tool runs Monday through Friday from 6:00 a.m. to 1:00 a.m., Saturday from 6:00 a.m. to 9:00 p.m., and Sunday from 6:00 p.m. to midnight (all Eastern time). The person applying must have a valid SSN or Individual Taxpayer Identification Number.4Internal Revenue Service. Get an Employer Identification Number
You can also submit Form SS-4 by fax or mail. Fax applications typically produce an EIN within four business days. Mailed applications take about four weeks. Applicants whose principal business is outside the United States can apply by calling 267-941-1099 during business hours.1Internal Revenue Service. Employer Identification Number
Avoid Sites That Charge for an EIN
A number of websites mimic the IRS site and charge up to $300 for an EIN the government hands out for free. Some use IRS logos and color schemes, and some put “IRS” in their domain names. In April 2025, the FTC sent warning letters to operators of these sites, stating that their practices may violate federal law. If a site asks for payment to file an EIN application, close it and go to irs.gov directly.5Federal Trade Commission. FTC Warns Operators of Websites that Charge for an Employer Identification Number and Claim Affiliation with the IRS
Using Your EIN
Once issued, the EIN is the identifier your LLC uses with the federal government and with banks. You will need it to open a business bank account, which keeps business and personal finances separated — a line that matters for preserving the liability protection the LLC provides. The EIN appears on every federal tax return the LLC files, on the W-9 forms you give to clients, and on the 1099s clients issue when they pay your LLC $600 or more in a year.3Internal Revenue Service. Form W-9
When a Change Means You Need a New EIN
Changing your LLC’s name or address does not require a new EIN. Certain structural changes do. If you terminate an existing LLC and form a new corporation or partnership in its place, the new entity needs its own number. A single-member LLC that originally had no employees needs a new EIN once it hires staff, takes on excise tax obligations, or elects corporate or S-corp taxation.6Internal Revenue Service. When to Get a New EIN
Separately, some states issue their own tax ID numbers for sales tax, payroll, or other state obligations. A federal EIN does not cover those, so check with your state tax agency about any state-level registration your LLC may need.