To get an EIN, apply directly with the IRS — free — using the online EIN Assistant, which issues the nine-digit number at the end of the session. If you can’t use the online tool, the same application (Form SS-4) can be submitted by fax, mail, or, for international applicants, phone.1Internal Revenue Service. Get an Employer Identification Number An Employer Identification Number is the IRS’s tax ID for businesses, nonprofits, trusts, and estates, functioning much like a Social Security number does for an individual.2Internal Revenue Service. Employer Identification Number
Do You Actually Need One
Corporations and partnerships need an EIN whether or not they have employees, because each is a separate legal entity that files its own return. Multi-member LLCs, and LLCs that elect corporate tax treatment, need one too. Nonprofits, trusts, and estates each need their own.
Sole proprietors are the main exception. You only have to get an EIN as a sole proprietor if you hire employees or file excise, alcohol, tobacco, or firearms tax returns. Otherwise your SSN works on your tax filings. Many sole proprietors still apply voluntarily so they can keep their SSN off invoices and open a business bank account, which most banks require an EIN for unless you’re a sole proprietorship using your SSN.3U.S. Small Business Administration. Open a Business Bank Account
A few other triggers: paying wages to employees, setting up a Keogh or other qualified retirement plan, and administering a trust or estate.
What to Have Ready Before You Start
The application, in every format, follows the fields on Form SS-4. Pull the following together first so you can complete the online session in one sitting (it doesn’t save partial progress).
A responsible party. This is the individual who owns or controls the entity and its funds, and every application requires one. The responsible party must have a valid SSN or ITIN, and nominees — people who don’t actually control the entity — can’t fill the role.4Internal Revenue Service. Responsible Parties and Nominees
You’ll also need:
- The entity’s legal name as registered with your state, plus any trade name (DBA) it operates under.
- A mailing address and physical location.
- Entity type: corporation, partnership, LLC, sole proprietorship, trust, estate, nonprofit, and so on.
- Reason for applying, such as starting a new business, hiring employees, or changing organization type.
- Date the entity was created or acquired, and the closing month of its fiscal year.
Check the legal name and responsible party fields carefully. Errors there can delay processing or force you to reapply.
The Four Ways to Apply
Online (Instant)
The IRS EIN Assistant walks you through the same fields as Form SS-4 and issues your EIN at the end of the session. To use it, your principal place of business must be in the United States or a U.S. territory, you must be the responsible party or an authorized representative, and you must have the responsible party’s SSN or ITIN.1Internal Revenue Service. Get an Employer Identification Number
The tool runs on this schedule (Eastern time):1Internal Revenue Service. Get an Employer Identification Number
- Monday–Friday, 6:00 a.m. to 1:00 a.m. the next day
- Saturday, 6:00 a.m. to 9:00 p.m.
- Sunday, 6:00 p.m. to midnight
Fax (About Four Business Days)
Complete and sign Form SS-4 and fax it to the correct number. The IRS will fax your EIN back, generally within four business days.5Internal Revenue Service. Instructions for Form SS-4
- Domestic applicants (principal business in any U.S. state or D.C.): 855-641-6935.6Internal Revenue Service. Where to File Your Taxes for Form SS-4
- International applicants (no principal business in any state): 855-215-1627 from within the U.S., or 304-707-9471 from outside the U.S.6Internal Revenue Service. Where to File Your Taxes for Form SS-4
Mail (About Four to Five Weeks)
Mail the signed Form SS-4 at least four to five weeks before you need the EIN. The number comes back by mail in roughly four weeks.5Internal Revenue Service. Instructions for Form SS-4 The address for domestic applicants is:
Internal Revenue Service
Attn: EIN Operation
Cincinnati, OH 459996Internal Revenue Service. Where to File Your Taxes for Form SS-4
International applicants use the same address, but with “Attn: EIN International Operation.”
Phone (International Applicants Only)
If you have no legal residence or principal business in the United States or U.S. territories, call 267-941-1099 (not toll-free), Monday through Friday, 6:00 a.m. to 11:00 p.m. Eastern.5Internal Revenue Service. Instructions for Form SS-4 The IRS representative uses your SS-4 information to set up the account and assign the number during the call. You may be asked to fax or mail the signed form within 24 hours.
It’s Free — Watch for Paid Lookalike Sites
The IRS charges nothing for an EIN, regardless of the method you use.1Internal Revenue Service. Get an Employer Identification Number Third-party websites that mimic the IRS site and charge a fee to file the same free application are common. Apply directly at irs.gov.
One EIN Per Responsible Party Per Day
The IRS issues no more than one EIN per responsible party per business day, and the limit applies across all four methods.5Internal Revenue Service. Instructions for Form SS-4 For trusts the limit runs against the grantor or trustor; for estates, against the decedent or debtor. If you’re forming several entities at once, plan to space the applications across days.
What Happens After the Number Is Issued
The IRS confirms your new EIN with Notice CP 575. You can use the number right away for most purposes: opening a bank account, applying for licenses, and filing paper tax returns. Some uses lag by up to two weeks, though — e-filing a return, making electronic tax payments, and passing the IRS TIN Matching Program all require the number to propagate through IRS systems first.2Internal Revenue Service. Employer Identification Number
Keep the CP 575 notice. It’s the cleanest proof of your EIN and the fastest way to look the number up later if you misplace it.
If You Already Had One and Can’t Find It
Before calling the IRS, check the obvious places:
- The CP 575 confirmation letter from when the EIN was first assigned.
- Any previously filed tax return for the entity.
- Your business bank, which has the EIN on file if you used it to open the account.
If none of those work, 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. After confirming your identity, a representative can look up and verify the number.