You need an EIN if you:
Have employees
Will need to pay employment, excise or alcohol, tobacco, and firearms taxes
Withhold taxes on income, other than wages, paid to a non-resident alien
If you don’t need an EIN for federal tax purposes, you can still request one for banking or state tax purposes. EINs are not intended for other activities, such as state tax lien auctions, sales or lotteries.
You also need an EIN to operate any of these entities:
Partnership
Limited liability company (LLC)
Corporation
Tax-exempt organization
Estate
Trust PDF (except certain grantor-owned revocable trusts)
Retirement plan or individual retirement account (IRA)
Real estate mortgage investment conduit
Farmers’ cooperative
Find more in Understanding Your EIN, Publication 1635 PDF.
Before you apply
Form your entity first: If you’re creating a legal entity (LLC, partnership, corporation), register it with your state before you apply for an EIN. This includes tax exempt organizations.
Tax exempt organizations: Don’t apply for an EIN until your organization is legally formed. Most organizations (see exceptions) are subject to automatic revocation of their tax-exempt status if required returns or notices aren’t filed for 3 consecutive years.
Political organizations: You must have an EIN to file Form 8871, Political Organization Notice of Section 527 Status. File this form within 24 hours of creating your organization to become tax exempt.
Business Name & Address Rules
IRS systems allow only letters (A-Z), numbers (0-9), hyphens (-), and ampersands (&) in business names. If your legal name contains:
Symbols (+, @, .) → Spell them out or remove them with a space (Jones.Com → Jones Dot Com or Jones Com).
Slashes (\ /) → Use a hyphen instead.
Apostrophes (’) → Remove them without adding a space.
The IRS allows only 35 characters for street addresses. Enter key details (like apartment or suite numbers). Your address will be checked with USPS, and you’ll have a chance to fix it if needed.
Ways to apply for an EIN
If your principal place of business is in the U.S., you can get an EIN in these ways:
Apply online. Get an EIN now, free, direct from the IRS.
Fax Form SS-4, Application for Employer Identification Number to 855-641-6935. If you apply by fax and provide a fax number, IRS will fax a cover sheet with the EIN back to you in 4 business days. We no longer provide the Form SS-4 notated with the EIN.
Mail Form SS-4 to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999. You’ll get your EIN in about 4 weeks.
International EIN applicants
If your principal place of business is outside the U.S., you can apply for an EIN by phone at 267-941-1099 Monday – Friday, 6 a.m. to 11 p.m. Eastern time or submit Form SS-4: by:
Fax 855-215-1627 (within the U.S.) or 304-707-9471 (outside the U.S.).
Mail to Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999.
You can apply only for 1 EIN per day, whether online or by phone, mail or fax.
Who is a responsible party
On the EIN application, you must name the person in charge of the entity and its assets, called the responsible party. The application must generally include the responsible party’s:
Name
Social Security, individual taxpayer ID, or employer identification number (for entities)
Signature
Nominees are not authorized to apply for an EIN. A nominee who applies for an EIN puts the entity’s information and privacy at risk.
Report beneficial owners to FinCEN when required
Some corporations, limited liability companies, and other entities may be required to report information on beneficial owners (the people who ultimately own or control the company) to the U.S. Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN). Find out if you must report beneficial owners.
Beneficial Ownership Information Reporting
When you can use your EIN
You can use your EIN immediately for most business needs. For example, when you:
Open a bank account
Apply for business licenses
File a tax return by mail
Wait up to 2 weeks to:
Pass an IRS Taxpayer ID Number (TIN) Matching Program
E-file a tax return
Make tax deposits and pay electronically – See Circular E, Employer’s Tax Guide, Publication 15, when you receive your EIN and EFTPS Express Enrollment for New Businesses, Publication 4275 PDF
If you’re waiting for an EIN
If your tax return is due and you haven’t received your EIN, write “Applied For” and the date that you applied for it in the space shown for the number.
If you don’t have your EIN by the time a deposit is due send your payment to the service center address for your state. Make your check or money order payable to Internal Revenue Service and show your name (as shown on the SS-4), address, kind of tax, period covered, and the date you applied for your EIN.
When to get a new EIN
You need a new EIN, in general, when you change your entity’s ownership or structure.
You don’t need a new EIN to change your business name, address or responsible party.
Find more on when to get a new EIN.
When you no longer need an EIN
If you no longer need your EIN, we can’t cancel it, but we can deactivate it.