An EIN for an LLC is a free nine-digit tax ID the IRS assigns to your business, and you can get one in minutes through the IRS online portal once your LLC is formed with the state. Multi-member LLCs must have one. Single-member LLCs need one as soon as they hire employees, elect corporate tax treatment, owe federal excise taxes, or sponsor a retirement plan. Everyone else can still apply, and most banks will expect it.
When Your LLC Needs an EIN
A multi-member LLC is treated as a partnership for federal tax purposes and must file Form 1065 each year, which requires an EIN.1Internal Revenue Service. About Form 1065, U.S. Return of Partnership Income If your LLC has two or more members, get the number before your first return is due. There is no workaround.
A single-member LLC has more flexibility. The IRS treats it as a “disregarded entity,” meaning you report business income on your personal return using your own Social Security number.2Internal Revenue Service. Single Member Limited Liability Companies – Section: Taxpayer Identification Number That default ends the moment any of these apply:
- You hire employees. Payroll tax deposits and W-2 filings require an EIN.
- You elect corporate taxation. Filing Form 8832 to be taxed as a C-corp, or Form 2553 for S-corp status, means the LLC needs its own EIN.2Internal Revenue Service. Single Member Limited Liability Companies – Section: Taxpayer Identification Number
- You owe excise taxes. Businesses dealing in fuel, firearms, tobacco, alcohol, or other goods subject to federal excise tax must file returns under the LLC’s own EIN.3Internal Revenue Service. Get an Employer Identification Number – Section: When to Get an EIN
- You sponsor a retirement plan. Self-employed retirement plans require a separate EIN for plan administration.4Internal Revenue Service. Retirement Plans for Self-Employed People
Even outside these triggers, many banks and vendors will not work with an LLC that lacks an EIN. Applying early avoids a scramble later.
What to Have Ready Before You Apply
The application is Form SS-4, and having the pieces in front of you keeps the session short.5Internal Revenue Service. Instructions for Form SS-4 – Application for Employer Identification Number Pull together:
- The legal name of the LLC exactly as it appears on your articles of organization, plus any trade name (DBA) you use.
- The state where you formed the LLC. Form the entity with the state first; applying beforehand can delay processing.6Internal Revenue Service. Get an Employer Identification Number
- A permanent mailing address for IRS correspondence.
- The responsible party’s name and SSN or ITIN. This is the individual who controls the LLC’s finances. The IRS validates the name and number against Social Security Administration records in real time, so a nickname, outdated married name, or single-digit typo will cause an immediate rejection.
- Business details: the date operations started or will start, the expected number of employees over the next 12 months, and the entity type you want for tax classification.
If the responsible party changes later, you have 60 days to notify the IRS on Form 8822-B.7Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business
How to Apply for an EIN
The IRS offers three application methods, all free.6Internal Revenue Service. Get an Employer Identification Number Any site charging a fee is not the IRS.
Online
The IRS EIN Assistant on irs.gov is the fastest route and issues the number immediately at the end of the interview. It is available 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.6Internal Revenue Service. Get an Employer Identification Number Two things trip people up: you cannot save and resume, and the session times out after 15 minutes of inactivity. The responsible party must have a valid SSN or ITIN to use the online system.
Fax or Mail
Complete Form SS-4 and send it in. The IRS currently processes faxed applications in about eight business days and mailed applications in about 30 days.8Internal Revenue Service. Processing Status for Tax Forms For a fax, include a return fax number so the IRS can send the assigned EIN back to you.
From Outside the United States
Non-U.S. residents without an SSN or ITIN cannot use the online portal. Submit Form SS-4 by fax or mail, and on line 7b enter “Foreign/US” in the SSN/ITIN field rather than leaving it blank. There is also a dedicated line for international applicants at 267-941-1099, Monday through Friday from 6:00 a.m. to 11:00 p.m. Eastern.9Internal Revenue Service. Employer Identification Number It is not toll-free, and wait times can be long. The LLC must already be formed with a state before you call, and you will need a U.S. mailing address on file, which can be a registered agent or virtual office.
Confirmation and the One-a-Day Limit
However you apply, the IRS mails a CP 575 notice as your official confirmation, listing the LLC’s EIN, legal name, and the federal tax forms you are expected to file. Banks and licensing agencies will ask for it, so keep it. The IRS also limits EIN issuances to one per responsible party per day across all methods.5Internal Revenue Service. Instructions for Form SS-4 – Application for Employer Identification Number Forming several LLCs at once means spreading the applications across business days.
When a Change Means a New EIN, and When It Doesn’t
Your EIN follows the LLC’s structure, not just its name. Some changes create a different entity in the eyes of the IRS, and the old number stops applying. You generally need a new EIN when a single-member LLC adds members and starts operating as a partnership, when the LLC is sold to a new owner who is not continuing the same legal entity, or when the LLC incorporates under a new state charter rather than simply electing corporate tax treatment.
The common point of confusion is corporate tax elections. Filing Form 2553 or Form 8832 to be taxed as an S-corp or C-corp does not require a new EIN as long as the underlying legal entity stays the same under state law. The LLC keeps its number and changes how it reports.
Renaming the LLC, moving to a new address, or switching the responsible party also leaves the EIN intact. Report those on Form 8822-B within 60 days.7Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business
If You Lose the EIN
Misplacing the number is common, especially for LLCs that sit dormant between formation and the first tax filing. The fastest recovery is the IRS Business and Specialty Tax Line at 800-829-4933, Monday through Friday from 7:00 a.m. to 7:00 p.m. local time. The agent will verify your identity and read the number back over the phone. Before calling, check the original CP 575 notice, any prior tax return filed under the LLC, and the paperwork from your business bank account. The bank needed the EIN to open the account and will have it on file.
A Federal EIN Is Not a State Tax ID
An EIN covers your federal obligations only. Most states issue their own tax identification numbers for state income tax, sales tax, or unemployment insurance.10U.S. Small Business Administration. Get Federal and State Tax ID Numbers Some states require registration before your first sale or first hire. Check your state tax or revenue agency for what applies and when.
Avoiding EIN Application Scams
The IRS never charges for an EIN.6Internal Revenue Service. Get an Employer Identification Number Third-party sites charge up to $300 to file the same free application on your behalf, and many deliberately mimic IRS branding, use “IRS” in their domain names, or label their tool “EIN Assistant,” which is the name of the IRS’s own free portal.11Federal Trade Commission. FTC Warns Operators of Websites That Charge for an Employer Identification Number and Claim Affiliation With the IRS
In April 2025, the FTC issued formal warnings to these operators, saying that impersonating a government agency violates the FTC Act and the Impersonation Rule. Companies that continue face civil penalties of up to $53,088 per violation and may be required to refund affected consumers.11Federal Trade Commission. FTC Warns Operators of Websites That Charge for an Employer Identification Number and Claim Affiliation With the IRS Go directly to irs.gov and use the EIN Assistant there.
If someone obtains an EIN using your LLC’s information without your knowledge, that is business identity theft. The IRS recommends filing Form 14039, the Identity Theft Affidavit, online or by mail.12Internal Revenue Service. When to File an Identity Theft Affidavit The IRS often catches suspicious filings through its own filters and will contact you by letter first, but filing the affidavit proactively creates a paper trail that speeds up resolution.