A UEI and an EIN are not the same number. An Employer Identification Number (EIN) is a nine-digit tax ID issued by the IRS in the format XX-XXXXXXX, used to track a business’s federal tax obligations. A Unique Entity ID (UEI) is a 12-character alphanumeric code assigned through SAM.gov to identify organizations that do business with the federal government. Different agencies issue them, they serve different purposes, and one cannot stand in for the other. Most businesses need an EIN. Only organizations pursuing federal contracts, grants, or other awards need a UEI.
Side-by-Side: What Each Number Is
An EIN functions like a Social Security Number for a business. The IRS issues it and uses it to track income tax returns, payroll taxes, and information reporting such as 1099 forms.1Internal Revenue Service. Employer Identification Number The format is always nine digits with a hyphen after the second digit, for example 12-3456789.
A UEI is a 12-character mix of letters and numbers assigned when an organization registers or requests an identifier on SAM.gov.2U.S. Department of Justice. Unique Entity Identifier (UEI) It replaced the DUNS Number in April 2022 as the standard identifier the federal government uses for entities receiving contracts, grants, or other federal awards.3U.S. General Services Administration. Unique Entity ID is Here The General Services Administration runs SAM.gov and controls how UEIs are issued and validated.4Agricultural Research Service (ARS), USDA. UEI Number and SAM Registration
The short version: Treasury handles the EIN, GSA handles the UEI, and you deal with two entirely separate branches of the federal government depending on which one you need.
When You Need an EIN
Most businesses need an EIN for ordinary operations. The IRS requires one if you have employees, pay employment or excise taxes, or withhold taxes on payments to non-resident aliens.1Internal Revenue Service. Employer Identification Number You also use an EIN to file annual income tax returns and to issue 1099s to independent contractors. Banks typically require one before opening a business account or extending credit.
A single-member LLC with no employees and no excise tax liability is a notable exception. The IRS treats it as a disregarded entity, and the owner can use a personal Social Security Number or an existing EIN for tax purposes. Even so, a disregarded-entity LLC can apply for its own EIN if a bank asks for one or state tax law requires it.5Internal Revenue Service. Single Member Limited Liability Companies
When You Need a UEI
You need a UEI only if your organization plans to receive money directly from the federal government, whether through a contract, a grant, a cooperative agreement, or another form of federal award. Any entity that wants to bid on federal contracts or apply for federal assistance must first register in SAM.gov and obtain a UEI.6SAM.gov. Entity Registration Federal regulation at 2 C.F.R. Part 25 requires each award applicant to be registered in SAM.gov, keep the registration active throughout the award period, and include its UEI in every application submitted.7eCFR. 2 CFR Part 25 – Unique Entity Identifier and System for Award Management
A local restaurant that only files tax returns needs just an EIN. A nonprofit applying for a federal grant needs both. If you never bid on government contracts and never apply for federal funding, you will likely never encounter the UEI at all.
One narrower option: you can request a UEI without completing a full SAM.gov registration, which is useful if you are a subrecipient or need the identifier only for reporting. Requesting the UEI alone means you cannot apply directly for federal awards.6SAM.gov. Entity Registration
How to Get Each Number
Applying for an EIN
The fastest route is the IRS online application, which issues your EIN immediately on approval. The tool is open 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. To use it, your principal place of business must be in the United States or a U.S. territory, and you must have the responsible party’s SSN or ITIN.8Internal Revenue Service. Get an Employer Identification Number
If you cannot apply online, you can fax Form SS-4 and receive your EIN in about four business days, or mail it in and wait roughly four weeks. International applicants can also call the IRS to receive an EIN by phone. The IRS limits EIN issuance to one per responsible party per day.9Internal Revenue Service. Instructions for Form SS-4 (12/2025)
The responsible party on the SS-4 is the individual who ultimately owns or controls the entity and has authority over its funds. That person must provide an SSN or ITIN. Government entities are the only exception that may list an EIN in place of a personal identifier.9Internal Revenue Service. Instructions for Form SS-4 (12/2025)
Applying for a UEI
On SAM.gov, choose “Get Started” and then either “Register Entity” for a full registration or “Get a Unique Entity ID” for the identifier only.6SAM.gov. Entity Registration You enter your legal business name and physical address. A P.O. box is not accepted as the physical address.10SAM.gov. Entity Registration Checklist A full registration also asks for your date, state, and country of incorporation, your start date, and your fiscal year end.
SAM.gov runs your information through a validation service. If it finds an exact match, your UEI is assigned within minutes. If it cannot verify you automatically, you upload supporting documents such as a utility bill or bank statement showing your legal business name and physical address together on the same document, dated within the past five years.11Integrated Award Environment. Entity Validation Documentation Checklist Spelling and formatting must match your official records exactly. Manual review currently averages about five days, and a full SAM.gov registration generally takes 7 to 10 business days to become active.
Both Are Free
The IRS charges nothing to issue an EIN and specifically warns applicants about websites that charge for the service.8Internal Revenue Service. Get an Employer Identification Number Getting a UEI and registering on SAM.gov are also free.6SAM.gov. Entity Registration Third-party services often charge $50 to $300 or more to file the paperwork for you. Hiring a CPA or attorney is legal, but any site suggesting the government requires a fee is misleading.
Renewal and Keeping Each Number Current
An EIN never expires. Once the IRS assigns it, the number stays with that entity permanently and is never reissued to another business, even after the original entity closes.8Internal Revenue Service. Get an Employer Identification Number There is no periodic renewal.
A UEI itself also does not expire, but the SAM.gov registration attached to it does. A full registration stays active for one year from submission and must be renewed annually to remain eligible for federal awards and direct payments.6SAM.gov. Entity Registration Federal regulation requires you to review and update your SAM.gov information every year to keep it current, accurate, and complete.7eCFR. 2 CFR Part 25 – Unique Entity Identifier and System for Award Management Start the renewal at least 60 days before your registration expires to avoid a gap in eligibility.
Updates matter differently for each number. If the responsible party on an EIN changes, you must report the change to the IRS within 60 days using Form 8822-B; missing this can send important notices to the wrong person while interest and penalties continue to accrue.12Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party On SAM.gov, changes to your legal name or physical address trigger a re-validation of your entity, and a sale or transfer generally requires the new owner to create a new SAM.gov registration, because each UEI is tied to a specific legal entity at a specific physical address.13GSA. Unique Entity ID (SAM) Frequently Asked Questions