Apply directly through IRS.gov. Avoid commercial websites that charge for a number the federal government issues without a fee.
What an EIN is
An employer identification number is a nine-digit federal tax identification number for businesses, organizations, estates, trusts, retirement plans, and certain other entities. It does not create your business, register it with a state, or replace required state and local licenses.
Decide whether you need one
You generally need an EIN to hire employees, operate a partnership or corporation, file certain employment or excise tax returns, or administer certain trusts, estates, retirement plans, and tax-exempt organizations. A sole proprietor or single-member LLC may not need one for federal tax purposes in every case.
Form the entity before applying
If you are creating an LLC, partnership, corporation, or tax-exempt organization, complete the state formation first. The legal name and formation details on the EIN application should match the state record.
Identify the responsible party
The responsible party is the individual who ultimately owns or controls the entity and its funds. Except for government entities, it must be a person rather than another business. A nominee with only temporary formation authority cannot apply as the responsible party.
Choose an application route
- Online: generally fastest for an entity whose principal place of business is in the United States or a U.S. territory and whose responsible party has an SSN or ITIN.
- Fax or mail: use the current Form SS-4 and its instructions when the online tool is unavailable or does not fit the case.
- International applicants: applicants whose principal place of business is outside the United States use the international telephone, fax, or mail routes in the current instructions.
After the IRS assigns the EIN
Save the EIN confirmation notice with the entity’s permanent records. Use the number only for the entity’s business and tax activities, and file any required tax or information returns. Report later changes to the responsible party, business mailing address, or location with Form 8822-B when required.
Official sources
- IRS — Get an employer identification number
- IRS — Employer identification numbers
- IRS — Responsible parties and nominees