What an EIN is
An Employer Identification Number is a nine-digit number, written like 12-3456789, that the IRS assigns to identify a business for tax purposes. Think of it as a Social Security number for your company. Despite the name, you don't need employees to get one.
You'll use your EIN to open a business bank account, file business tax returns, run payroll, apply for business credit and fill out Form W-9 for clients, so you don't have to hand out your own Social Security number.
Do you need one?
| Your LLC | EIN required by the IRS? |
|---|---|
| Multi-member LLC | Yes |
| Any LLC with employees | Yes |
| LLC taxed as an S corp or C corp | Yes |
| Single-member LLC with no employees | Not always, but you'll want one: banks almost always ask for it, and it keeps your SSN off client paperwork |
The IRS never charges for an EIN. Websites that look official and ask for a fee are just filling out the same free form for you. Apply directly at IRS.gov.
Before you apply
Form your LLC with the state first. The IRS asks for your LLC's exact legal name and formation date, and applying before the state approves your filing can delay or complicate things. If you haven't filed yet, start with our LLC formation guide.
The online application must be completed in one sitting: you can't save your progress, and it times out after 15 minutes of inactivity. Have this information in front of you:
- Your LLC's legal name exactly as it appears on your Articles of Organization
- The state where the LLC was formed and the date it was approved
- The number of members
- The responsible party's name and Social Security number (or ITIN)
- Your business's physical address, and a mailing address if different
- Your phone number
- What your business does, in a few words
- How many employees you expect in the next 12 months, if any
The responsible party is the individual who ultimately owns or controls the LLC. For a single-member LLC, that's you. For a multi-member LLC, choose one member who manages the company. It must be a person, not another company.
Apply online, step by step
The online application is available Monday through Friday from 6 a.m. to 1 a.m., Saturday from 6 a.m. to 9 p.m., and Sunday from 6 p.m. to midnight, all Eastern Time.
Open the IRS EIN application
Go to IRS.gov and search for "Apply for an EIN online," or find it under Businesses. Make sure the address in your browser ends in irs.gov. Click "Apply Online Now," then "Begin Application."
Choose "Limited Liability Company"
Select Limited Liability Company (LLC) as your entity type. You'll then enter the number of members and the state where the LLC was formed.
If you have a single-member LLC, the IRS will treat it as a disregarded entity by default. If you have two or more members, it will be treated as a partnership. You can elect S-corp or C-corp treatment later with a separate form.
Pick your reason for applying
For a new LLC, choose "Started a new business." Other options cover hiring employees, opening a bank account or changing the type of an existing business.
Enter the responsible party
Select "Individual" and enter the responsible party's name and SSN or ITIN. The name must match IRS and Social Security records exactly. A mismatch is the most common reason applications get stopped with an error.
Add your LLC's details
- Legal name: exactly as filed with the state, including "LLC"
- Trade name: only if you use a DBA
- Address: a physical US address; you can add a separate mailing address
- Start date: the date your state approved the LLC
- Closing month of accounting year: December for most small businesses
Answer the business activity questions
You'll be asked whether you have or expect employees in the next 12 months, whether you sell certain regulated products, and what industry you're in. Answer for your real plans; you can always hire later even if you answer "no" now.
Choose to receive your letter online and download it
Select the option to receive your confirmation letter online. After you submit, your EIN appears on screen right away, along with a link to your confirmation letter (CP 575).
You can't come back to print the letter later. If you miss it, you'll need to wait for the IRS to mail a copy or request a replacement. Save the PDF in more than one place; banks ask for it.
You can only get one EIN per responsible party per day, so double-check every entry before you submit.
Apply by fax or mail
If you can't use the online application, for example the responsible party doesn't have an SSN or ITIN or you prefer paper, fill out Form SS-4 and send it to the IRS.
| Method | Typical wait | Notes |
|---|---|---|
| Online | Immediately | Fastest; requires an SSN or ITIN |
| Fax (Form SS-4) | About 4 business days | Include your fax number and the IRS will fax the EIN back |
| Mail (Form SS-4) | About 4 weeks, sometimes longer | Fax and mailing addresses are in the Form SS-4 instructions |
After you get your EIN
- Save your CP 575 confirmation letter with your Articles of Organization and operating agreement
- Open a business bank account in the LLC's name (see what the bank will ask for)
- Give your EIN to clients on Form W-9 instead of your SSN
- Register with your state's tax agency for sales tax or payroll withholding, if they apply to you
- If you want S-corp tax treatment, file Form 2553 on time
- Notify the IRS if your business address or responsible party changes (Form 8822-B)
If you lose your EIN
Your EIN never changes, so it's usually easy to find again. Check, in this order:
- Your saved CP 575 confirmation letter
- Your business bank account paperwork, or ask your bank
- Any business tax return you've already filed, or your state license applications
Still can't find it? Call the IRS Business & Specialty Tax Line at 800-829-4933. After verifying that you're authorized, the IRS can give you the number over the phone and send a 147C letter, an official replacement confirmation that banks accept.
An LLC keeps the same EIN for life, unless its ownership or tax structure changes in specific ways. Applying again for the same business creates problems with the IRS.