How to Get an EIN for an LLC
An employer identification number (EIN) is a nine-digit number the IRS uses for tax filing and reporting. Many LLCs need one, and the IRS issues EINs for free, including through an online application that issues the number immediately if approved. The IRS says to register an LLC with your state before applying.
What the law says
- An EIN is a nine-digit number the IRS assigns for tax filing and reporting. Form SS-4 is the application for an EIN. IRS, About Form SS-4, Application for Employer Identification Number (EIN)
- The IRS does not charge a fee for an EIN. It warns applicants to watch out for websites that charge for one. IRS, Get an employer identification number
- If you are forming an LLC, the IRS says to register it with your state's secretary of state before applying for an EIN; otherwise your application may be delayed. IRS, Get an employer identification number
- You can apply online if the business is a domestic entity formed in the U.S. or a U.S. territory with its principal place of business there, you are the responsible party or an authorized representative, and you have the responsible party's SSN or ITIN. If approved online, the EIN is issued immediately. IRS, Get an employer identification number
- Applicants who cannot use the online tool, including those whose principal place of business is outside the U.S., can apply by phone, fax or mail instead. IRS, Get an employer identification number
- The online application must be completed in one session because it cannot be saved, and it expires after 15 minutes of inactivity. The IRS limits applications to one EIN per responsible party per day. IRS, Get an employer identification number
- The online EIN tool is available, in Eastern time, Monday through Friday from 6 a.m. to 1 a.m. the next day, Saturday from 6 a.m. to 9 p.m., and Sunday from 6 p.m. to midnight. IRS, Get an employer identification number
- A single-member LLC needs its own EIN if it has employees or excise tax liability, and the IRS says most new single-member LLCs will need one. IRS, Single Member Limited Liability Companies
- A single-member LLC with no employees and no excise tax liability generally does not need an EIN and uses its owner's name and taxpayer identification number for federal tax purposes. It may still get an EIN, for example to open a bank account or if state law requires a federal EIN. IRS, Single Member Limited Liability Companies
- After you have an EIN, changes to the responsible party, address or location are reported on Form 8822-B, and a change in responsible party must be reported to the IRS within 60 days. IRS, About Form SS-4, Application for Employer Identification Number (EIN)
FAQ
How much does an EIN cost?
Nothing. The IRS says you never have to pay a fee for an EIN.
How fast can I get an EIN?
If you apply online and the application is approved, the IRS issues the EIN immediately.
Does my single-member LLC need an EIN?
It does if it has employees or excise tax liability. Without either, it generally uses the owner's taxpayer identification number, though it can still get an EIN to open a bank account or if state law requires one.
Should I form the LLC before applying for an EIN?
Yes. The IRS says to register a corporation or LLC with your state's secretary of state before applying, or the application may be delayed.
Related
- How Is an LLC Taxed?
- LLC vs. Corporation: What's the Difference?
- What Is an LLC?
- Starting an LLC & Small Business by state
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.