Is a FEIN the Same as a Tax ID Number? EIN, TIN, and State IDs

A FEIN is a type of Tax ID Number, not a different thing from one. “Tax ID Number” is shorthand for Taxpayer Identification Number (TIN), the IRS umbrella term for every nine-digit number used to identify a taxpayer for federal purposes. A Federal Employer Identification Number (FEIN) is one specific kind of TIN, issued to businesses and other entities. And FEIN and EIN are the same number under two names.

FEIN and EIN Are the Same Number

There is no difference between a FEIN and an EIN. Both refer to the same nine-digit number the IRS assigns to identify a business entity. The “F” in FEIN spells out that the number is federal, which helps distinguish it from state-level tax identification numbers. The IRS itself almost always uses “EIN” on its forms, publications, and correspondence, while “FEIN” tends to show up on bank paperwork, business contracts, and state agency forms.

This is where new business owners often get tripped up. You open a bank account, one form asks for a FEIN, another asks for an EIN, and it looks like you need to obtain two separate numbers. You don’t. If the IRS has issued you an EIN, you already have a FEIN. There is no separate application and no additional number to get.

What a Tax ID Number Actually Covers

A Taxpayer Identification Number is a category, not a single number. The IRS uses the term to cover every nine-digit identifier in the federal tax system, and each type is issued to a different kind of taxpayer.1Internal Revenue Service. Taxpayer Identification Numbers (TIN) There are five:

The SSA issues the SSN; the IRS issues the other four.1Internal Revenue Service. Taxpayer Identification Numbers (TIN) All five share the same nine-digit format, but they are not interchangeable, and using the wrong type on a return or information document can trigger processing delays.

So when someone says “tax ID number,” the meaning depends on context. For an individual, it usually points to an SSN or ITIN. For a business, it almost always means the EIN (a.k.a. FEIN).

A Federal EIN Is Not a State Tax ID

Your federal EIN handles reporting to the IRS. It does not cover state obligations like state income tax, sales tax, or employer withholding at the state level.7U.S. Small Business Administration. Get Federal and State Tax ID Numbers Whether you also need a state tax ID depends on your state’s rules, which vary. Some states use your federal EIN for state reporting; others issue a separate number.

Getting an EIN does not automatically satisfy state registration. After you have your EIN, check with your state’s revenue or taxation agency to find out whether you need a separate state-level number.

Do You Actually Need an EIN?

Not every business does. A sole proprietor with no employees and no excise tax obligations can file federal returns using a personal SSN. But you must obtain an EIN if you:8Internal Revenue Service. Employer Identification Number

  • Have employees
  • Operate as a partnership, corporation, or LLC
  • File excise tax returns, including alcohol, tobacco, and firearms taxes
  • Withhold taxes on income paid to a non-resident alien, other than wages
  • Run a tax-exempt organization, trust, estate, or retirement plan

Single-Member LLCs

Single-member LLCs sit in a gray area. For federal income tax, a single-member LLC with no employees and no excise tax obligations is treated as a “disregarded entity” and can use the owner’s SSN on income tax filings.9Internal Revenue Service. Single Member Limited Liability Companies The moment the LLC hires an employee or owes excise taxes, it must obtain its own EIN and use that number for employment tax reporting. Most single-member LLCs get one anyway, because banks often require an EIN to open a business account, and putting an EIN on W-9 forms keeps your SSN off documents circulating among clients and vendors.

Trusts and Estates

Trusts and estates are separate entities for tax purposes and generally need their own EINs. An estate that generates more than $600 in annual gross income must file Form 1041, which requires an EIN.10Internal Revenue Service. File an Estate Tax Income Tax Return Most trusts also require a separate EIN, with an exception for certain revocable trusts where the grantor is still alive and in control.8Internal Revenue Service. Employer Identification Number

How to Get an EIN

The IRS does not charge for an EIN. If a website asks you to pay, you are on a third-party site, not the IRS.11Internal Revenue Service. Get an Employer Identification Number The application is Form SS-4, which asks for:12Internal Revenue Service. Instructions for Form SS-4 (Rev. December 2025)

  • The legal name of the entity, exactly as it appears on your charter or articles
  • A trade name, if you use one that differs from the legal name
  • The responsible party — the person who ultimately owns or controls the entity’s funds and assets — along with that person’s SSN, ITIN, or existing EIN
  • The reason for applying, such as starting a new business, changing entity structure, or hiring employees

Online, Fax, or Mail

The online application is the fastest route. Applicants in the United States or U.S. territories get the EIN immediately once the application is validated. The online tool 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.11Internal Revenue Service. Get an Employer Identification Number

You can also submit Form SS-4 by fax or mail. Fax applications are processed under the Fax-TIN program and typically return your EIN within four business days. Mailed applications take about four weeks, so plan ahead if you need the number by a specific deadline. Applicants outside the United States or U.S. territories can apply by telephone.13Internal Revenue Service. Instructions for Form SS-4 – How to Apply for an EIN

Once assigned, an EIN belongs to the entity permanently. The IRS never reuses or reassigns it, even if the business later closes.14Internal Revenue Service. If You No Longer Need Your EIN