To get an EIN for an LLC, apply directly with the IRS using Form SS-4. The fastest route is the free online EIN assistant, which issues the number immediately once the application is approved. You can also submit by fax (about four business days), by mail (about four weeks), or by phone if the LLC is based outside the United States. The application itself takes only a few minutes when you have the LLC’s formation details and responsible party information ready.
Does Your LLC Actually Need an EIN?
Most LLCs do. You need one if the LLC has employees, files excise taxes, or has more than one member. A single-member LLC treated as a disregarded entity, with no employees and no excise tax obligations, can use the owner’s Social Security Number for federal tax purposes instead.1Internal Revenue Service. Single Member Limited Liability Companies Even in that case, most owners still apply for an EIN because banks generally require one to open a business account, and it keeps the owner’s SSN off business paperwork.
The IRS uses the EIN to track your LLC’s tax obligations, including payroll taxes. You can use the number as soon as you receive it to open bank accounts, apply for licenses, and file returns.2Internal Revenue Service. Employer Identification Number
What to Have Ready Before You Apply
Gather these details before you start so you can finish the application in one sitting:
- The LLC’s legal name exactly as it appears on the articles of organization filed with your state. A mismatch between the state filing and the EIN application causes processing errors.3Internal Revenue Service. Instructions for Form SS-4 – Specific Instructions
- A mailing address for IRS correspondence, plus the physical business address if it’s different.
- The responsible party’s name, SSN or ITIN, and address. This must be an individual who controls the LLC, not another entity, unless the applicant is a government entity.3Internal Revenue Service. Instructions for Form SS-4 – Specific Instructions
- The number of members, since that affects the LLC’s default tax classification.
- The date the LLC was legally formed and the closing month of its accounting year (most small LLCs use December).
If the responsible party has no SSN or ITIN and isn’t eligible for one, you can enter “foreign” or “N/A” on line 7b of the form, but you won’t be able to use the online application.3Internal Revenue Service. Instructions for Form SS-4 – Specific Instructions
One important limit: the IRS issues only one EIN per responsible party per day, regardless of application method. If you’re the responsible party for several LLCs, submit each application on a separate day.4Internal Revenue Service. Instructions for Form SS-4
The Four Ways to Submit
You have four ways to file. The right one depends on where the LLC is based, whether the responsible party has an SSN or ITIN, and how quickly you need the number.
Online
The IRS online EIN assistant is the fastest option and issues the number immediately when the application is approved. To use it, the responsible party must have a valid SSN, ITIN, or EIN, and the LLC must have a legal residence or principal place of business in the United States or its territories.5Internal Revenue Service. Instructions for Form SS-4 The system walks you through the same questions as the paper Form SS-4.6Internal Revenue Service. Get an Employer Identification Number
The tool isn’t available around the clock. It runs Monday through Friday from 6:00 a.m. to 1:00 a.m. Eastern Time, Saturday from 6:00 a.m. to 9:00 p.m., and Sunday from 6:00 p.m. to midnight.6Internal Revenue Service. Get an Employer Identification Number
Fax
Fax a completed and signed Form SS-4 to the IRS and expect processing in about four business days. The IRS faxes the EIN back to the number you provide on the form. The correct fax number depends on your location; applicants outside the United States use 304-707-9471.5Internal Revenue Service. Instructions for Form SS-4
A mailed paper Form SS-4 takes about four weeks. The correct mailing address depends on the state where the business is located; the SS-4 instructions list the address for each state.5Internal Revenue Service. Instructions for Form SS-4 You can check on a mailed application by calling the IRS Business and Specialty Tax Line at 800-829-4933.
Phone (International Applicants Only)
If your LLC has no legal residence, office, or agency in the United States or its territories, you cannot apply online. Instead, call the IRS at 267-941-1099 (not toll-free), Monday through Friday, 6:00 a.m. to 11:00 p.m. Eastern Time. The person calling must be authorized to receive the EIN and able to answer questions about the form, and the IRS may ask you to fax or mail a signed Form SS-4 within 24 hours of the call.5Internal Revenue Service. Instructions for Form SS-4 International applicants can also fax or mail the application to the IRS EIN International Operation office in Cincinnati, OH 45999.
Filling Out the LLC-Specific Parts of Form SS-4
Form SS-4 is the official Application for Employer Identification Number, and the online assistant asks the same questions in interactive form.7Internal Revenue Service. About Form SS-4, Application for Employer Identification Number A few fields trip up LLC applicants specifically.
When the form asks for the type of entity, select “Limited Liability Company” and enter the number of members. Then indicate the tax classification. A single-member LLC defaults to a disregarded entity, meaning the IRS treats it as part of the owner’s personal tax return. If you’re filing as a disregarded entity, check the “Other” box on line 9a and write “disregarded entity” in the space provided.4Internal Revenue Service. Instructions for Form SS-4
A multi-member LLC defaults to partnership status. Either type can elect to be taxed as a corporation or S corporation by filing a separate election form with the IRS; that election is not part of the EIN application.
The form also asks why you’re applying. For a new business, select “Started new business,” then enter the date operations began or are expected to begin and the closing month of your accounting year.
What Arrives After You File
Turnaround depends on how you applied: online is immediate, fax takes about four business days, and mail takes about four weeks.6Internal Revenue Service. Get an Employer Identification Number5Internal Revenue Service. Instructions for Form SS-4
Once your EIN is assigned, the IRS mails a confirmation notice called the CP 575. It is the only official document proving the EIN assignment, and banks routinely ask for it when you open a business account. Store it somewhere safe. If you lose it, you’ll need to call the IRS or request a transcript to verify the number.
Applying is completely free. The IRS warns applicants to be cautious of third-party websites that charge a fee for what is a no-cost service.6Internal Revenue Service. Get an Employer Identification Number If a site is asking for payment to obtain an EIN, it isn’t the official IRS website.
When You’d Need a Different EIN Later
Some changes to an LLC require a new EIN and some don’t. Getting this wrong in either direction creates tax filing problems.
You need a new EIN if you:
- Dissolve the existing LLC and form a new corporation or partnership
- Own a single-member LLC and become required to file employment or excise taxes for the first time
You do not need a new EIN if you:
- Change the LLC’s name or location
- Convert a partnership into an LLC that is still classified as a partnership
- Change your tax election to be treated as a corporation or S corporation
- Undergo a change in ownership that does not terminate the entity
For most owners, the EIN you receive when you first form the LLC stays with the business for its entire life.