Key takeaways
- An EIN is a nine-digit federal tax ID. It is not the same as an SSN or an ITIN.
- The IRS never charges a fee for an EIN. Help with the application is a separate service.
- Form your company with the state first, then apply for its EIN.
- Founders without an SSN or ITIN can often still apply, by phone, fax or mail.
What is an EIN?
An EIN, or Employer Identification Number, is a unique nine-digit federal tax identification number assigned by the IRS to businesses and other entities for federal tax administration.
It is one type of federal taxpayer identification number. It is different from a Social Security number (SSN), which identifies a person, and from an ITIN, which is an individual federal tax number for a person with a U.S. tax purpose who is not eligible for an SSN.
Who needs an EIN?
Many businesses need one, and many more choose to get one. An EIN is required in many situations, including when your business has employees or certain excise-tax obligations. Partnerships also need one.
Not every single-member LLC needs an EIN for federal income-tax purposes. Even so, banks and state agencies may ask for one, so many owners apply anyway. Whether you need one depends on your ownership and your activities.
Does an EIN cost anything?
No. The IRS issues EINs free of charge, and eligible applicants can apply directly with the IRS. If you ask In50States to help, that help is a separate service: we prepare and check the application details with you. We do not charge you for the EIN itself, because there is nothing to pay the IRS.
See EIN Application support for what the service includes.
When should you apply?
Form your company with the state first. The IRS asks you to form the entity before you apply for its EIN, so the EIN matches the official business record.
If you have not formed your company yet, start with the LLC checklist.
How do you apply?
The method depends on where your business is and whether the responsible party has an SSN or ITIN.
| Where your business is | Responsible party has an SSN or ITIN? | How to apply |
|---|---|---|
| United States or a U.S. territory | Yes | Online with the IRS. An eligible applicant can get the EIN at the end of a successful session. |
| United States or a U.S. territory | No | Form SS-4 by fax (about 4 business days) or by mail (about 4 weeks). |
| Outside the United States | Either | The IRS international phone method, or Form SS-4 by fax or mail. It cannot be done online. |
Timing is not guaranteed, and international timing depends on the method and on IRS review.
Can you get an EIN without an SSN?
In some situations, yes. The IRS online application needs the responsible party's SSN or ITIN. Form SS-4 lets a foreign responsible party who does not have, and cannot get, an SSN or ITIN enter “foreign” or N/A on line 7b and apply by phone, fax or mail.
An ITIN is not automatically required first. EIN rules and ITIN rules are separate, and an ITIN is also separate from forming an LLC.
Founders outside the United States can read more in the International Founders guide. Forming a company does not guarantee a U.S. bank account, and banks set their own rules.
After you have your EIN
- One EIN per entity. A business entity should generally have only one EIN, so avoid sending duplicate applications.
- Name or address change. Generally, a name or address change alone does not require a new EIN. A change of responsible party is reported on Form 8822-B.
- Lost the confirmation? Eligible Business Tax Account users can download a digital CP575 verification notice. You can also request a business transcript or call the IRS business and specialty tax line.
