What Do I Need to Apply for an EIN Number? Checklist and Costs

To apply for an Employer Identification Number, you need a completed Form SS-4, a valid Social Security Number or ITIN for the person who controls the business, and basic details about the entity: its legal name, structure, start date, reason for applying, and accounting year. The IRS issues EINs for free, and the online application returns your nine-digit number the moment it is approved.¹

The Two Eligibility Requirements

Before you gather anything else, confirm two things. Your entity’s principal business, office, or agency must be located in the United States or a U.S. territory to use the online application.² And the person applying must already hold a valid taxpayer identification number, either a Social Security Number or an Individual Taxpayer Identification Number.¹

If your principal place of business is outside the United States, the online tool is not available to you. You can apply by phone at 267-941-1099, Monday through Friday, 6 a.m. to 11 p.m. Eastern time, or fax or mail Form SS-4 to the IRS international EIN operation in Cincinnati, Ohio.³⁴ If the responsible party has no SSN and is not eligible for one, that person must first obtain an ITIN by filing Form W-7.⁵

Who the Responsible Party Is

Every application must name a “responsible party”: the individual who owns, controls, or directly manages the entity’s funds and assets. The responsible party has to be a real person, not another business. The only exception is for government entities.⁶ Their SSN or ITIN goes on the form and ties the new EIN to an identifiable human being. Decide who that will be before you start, because the application won’t move without their number.

Information to Have Ready Before You Start

Form SS-4 is the application, and it’s free from the IRS website.⁷ Pull these together first so you can finish in one sitting:

The legal name of the entity, exactly as it appears on your charter, articles of incorporation, or other formation document.²
Any trade name or DBA, if the business operates under a name different from the legal one.
The entity type: sole proprietorship, partnership, corporation, LLC, trust, estate, or another structure.
The reason for applying. You check one box. Common reasons are starting a new business, hiring employees, or opening a bank account.²
The responsible party’s name and taxpayer ID: the SSN, ITIN, or Adoption Taxpayer Identification Number of the individual who controls the entity.⁸
The business start or acquisition date, which the IRS uses to set up your filing cycle.
The closing month of your accounting year. Most small businesses use December, but a different fiscal year is allowed.

The online tool times out after 15 minutes of inactivity and cannot be saved, so having every answer in front of you matters more with this application than with most.

Extra Details for LLCs

If you are forming an LLC, be ready to state a tax classification. By default, a single-member LLC is treated as a disregarded entity, taxed the same as a sole proprietorship, and a multi-member LLC is treated as a partnership.⁹ To be taxed as a corporation instead, you have to file Form 8832 separately. The EIN application alone will not change the default.

If Someone Else Files for You

An accountant or attorney can submit the application on your behalf through the Third Party Designee section of Form SS-4. That authorization lets the designee receive your new EIN and answer questions about the form, and it ends the moment the number is assigned. It does not give the designee any ongoing power of attorney over your tax account.¹⁰

How to Submit the Application

There are four ways to file, and regardless of method you are limited to one EIN per responsible party per day.¹¹

Online

The fastest option. The IRS EIN Assistant walks you through the questions and issues your number as soon as the application is approved.¹ It is available Monday through Friday from 6 a.m. to 1 a.m. Eastern, Saturday from 6 a.m. to 9 p.m., and Sunday from 6 p.m. to midnight. Print or save the confirmation page when you finish; that page is your initial proof of assignment.

Fax

Complete Form SS-4 and fax it to the IRS. Applicants in the 50 states or the District of Columbia use 855-641-6935.⁴ If you include a return fax number, you’ll typically get your EIN back within four business days.² Without one, expect about two weeks for a mailed response.¹²

Mail

Send Form SS-4 to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999. Processing takes roughly four weeks.²

Phone (International Only)

If your principal place of business is outside the United States, call 267-941-1099 during the international hours listed above.³ It is not a toll-free number.

What It Costs

Nothing. The IRS never charges a fee for an EIN, and every application method is free.¹ Third-party websites charge as much as $300 to file the same application for you, often using logos, colors, and domain names designed to look like official IRS pages.¹³ Many fail to disclose that the entire fee is a service charge for something the government provides at no cost. Always start at irs.gov. The official tool is called the EIN Assistant. Any site asking for payment before issuing an EIN is a third-party service, not the IRS.

After You Apply

Once your EIN is assigned, the IRS mails an official confirmation called a CP 575 notice to the address on file.¹² If you applied online, you may also have the option to receive it electronically. Check every detail against what you submitted, and contact the IRS promptly if the legal name, address, or filing requirements are wrong. Keep the notice with your permanent business records; banks and licensing agencies routinely ask to see it.

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Internal Revenue Service. Get an Employer Identification Number
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Internal Revenue Service. Instructions for Form SS-4
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Internal Revenue Service. Employer Identification Number
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Internal Revenue Service. Where to File Your Taxes for Form SS-4
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Internal Revenue Service. U.S. Taxpayer Identification Number Requirement
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Internal Revenue Service. Responsible Parties and Nominees
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Internal Revenue Service. About Form SS-4, Application for Employer Identification Number (EIN)
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eCFR. 26 CFR 301.6109-1 – Identifying Numbers
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Internal Revenue Service. LLC Filing as a Corporation or Partnership
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Internal Revenue Service. Form SS-4 Application for Employer Identification Number
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Internal Revenue Service. Instructions for Form SS-4
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Internal Revenue Service. 21.7.13 Assigning Employer Identification Numbers (EINs)
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Federal Trade Commission. FTC Warns Operators of Websites that Charge for an Employer Identification Number and Claim Affiliation with the IRS