To get an Employer Identification Number, apply directly with the IRS at no cost — online for immediate issuance, or by fax or mail using Form SS-4. The online application is the fastest option and gives you the nine-digit number the moment the IRS approves your entity. Third-party sites that charge a fee are not the IRS.1Internal Revenue Service. Get an Employer Identification Number
An EIN is a permanent federal tax identifier in the format XX-XXXXXXX. Once assigned, it stays with your entity for life and is never reissued to anyone else, even after the business closes.2Internal Revenue Service. If You No Longer Need Your EIN
Do You Actually Need One
Corporations, partnerships, LLCs, nonprofits, trusts, and estates all use an EIN as their taxpayer identification number.3eCFR. 26 CFR 301.6109-1 – Identifying Numbers Every tax-exempt organization needs one whether or not it has staff.4Internal Revenue Service. Employer Identification Number
Sole proprietors are the main exception. If you work alone with no employees, you can generally use your Social Security Number for federal tax purposes. You still need an EIN if any of the following apply:
- You hire an employee, even one, which triggers payroll tax reporting.3eCFR. 26 CFR 301.6109-1 – Identifying Numbers
- You file excise tax returns such as Form 720.
- You operate a Keogh plan or solo 401(k).
- You buy an existing business as a going concern.
- You file for bankruptcy as a sole proprietor.
An estate needs its own EIN once its assets generate more than $600 in annual income, and trusts need one to file returns and make estimated payments.5Internal Revenue Service. Responsibilities of an Estate Administrator
What to Gather Before You Apply
The application asks for a short list of details. Missing any of them can force you to start over, and the online session in particular does not save your progress.
Responsible Party
Every application must name a responsible party: the person who owns or controls the entity and directly or indirectly manages its funds and assets. You provide that person’s Social Security Number, ITIN, or existing EIN. A nominee — someone with only limited authority to help form the entity — cannot be listed as the responsible party, so if a nominee handled state formation paperwork, identify the actual responsible party before you apply.6Internal Revenue Service. Responsible Parties and Nominees
Legal Name, Trade Name, and Address
Enter the entity’s legal name exactly as it appears on the charter, articles of incorporation, or other formation document, and include the corporate suffix (Inc., Corp., PC) where applicable. If the business operates under a “doing business as” name, that goes on a separate line. You also need the entity’s physical address and a reason for applying, such as starting a new business or changing the organization’s structure. All of this lives on Form SS-4.7Internal Revenue Service. Instructions for Form SS-4
Applying Online
The IRS online application issues your EIN immediately once the entity clears validation. You must finish in one sitting, because the system does not let you save progress and the session expires after 15 minutes of inactivity. The IRS also limits you to one EIN per responsible party per day, so multiple entities mean multiple days.1Internal Revenue Service. Get an Employer Identification Number
Hours are Eastern Time:
- Monday through Friday, 6:00 a.m. to 1:00 a.m. the following day
- Saturday, 6:00 a.m. to 9:00 p.m.
- Sunday, 6:00 p.m. to midnight
Applying by Fax or Mail
If you cannot use the online tool, complete Form SS-4 and submit it by fax or mail. A faxed application typically produces a response in about four business days, provided you include a return fax number. A mailed application takes about four weeks.8Taxpayer Advocate Service. Getting an EIN
Applying From Outside the United States
Applicants without a legal residence or principal place of business in the U.S. cannot use the online tool. Instead, call 267-941-1099 (not toll-free), Monday through Friday, 6:00 a.m. to 11:00 p.m. Eastern Time. The caller must be authorized to receive the EIN and to answer questions about Form SS-4. If the responsible party has no Social Security Number or ITIN and is ineligible for either, enter “foreign” on line 7b of the form.9Internal Revenue Service. Instructions for Form SS-4
International applicants can also fax Form SS-4 to 304-707-9471, with an EIN returned in about four business days, or mail it to Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999, with about a four-week wait.9Internal Revenue Service. Instructions for Form SS-4
What Arrives After Approval
The IRS confirms a new EIN with Notice CP 575. It lists the number, your official business name, filing address, the tax forms your entity must file, and the due date for each. The IRS sends CP 575 only once, so store it somewhere secure. Banks and payroll providers commonly ask for a copy when you open an account or set up payroll.
You will use the EIN to file federal tax returns, open business bank accounts, apply for credit, run payroll, and handle regulatory paperwork.4Internal Revenue Service. Employer Identification Number
If the responsible party later changes, notify the IRS within 60 days using Form 8822-B.10Internal Revenue Service. Form 8822-B, Change of Address or Responsible Party – Business
When You Need a New EIN
Changing the entity’s ownership or structure generally requires a new EIN. Changing only the business name or address does not.11Internal Revenue Service. When to Get a New EIN Common triggers include a sole proprietor incorporating, forming a partnership, or filing for bankruptcy; a corporation receiving a new charter, becoming a subsidiary, or merging into a new corporation; a partnership incorporating or reforming; an LLC terminating and reforming as a corporation or partnership; and a revocable trust becoming irrevocable. In a corporate merger, the surviving corporation keeps its original EIN, and the corporation that ceases to exist files final returns to close its account.12Internal Revenue Service. Assigning Employer Identification Numbers (EINs)
Recovering an EIN You Already Have
If you have misplaced the number or the CP 575 notice, check old tax returns, bank paperwork, and prior IRS correspondence first, since the EIN appears on all of them.
If it is still not turning up, 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 verifying your identity, the IRS can read the number over the phone. You can also request Letter 147C, which serves as written confirmation of a previously assigned EIN.13Internal Revenue Service. Employer Identification Number