EIN Requirements: What Do You Need to Get an EIN?

Before applying, determine what entity or taxpayer is requesting the EIN.

Form SS-4 is used for employers, corporations, partnerships, trusts, estates, churches, government agencies, Indian tribal entities, certain individuals, and other applicants.

Common applicants include:

• Sole proprietors
• LLCs
• Corporations
• Partnerships
• Nonprofit organizations
• Trusts
• Estates
• Churches
• Certain government entities
• Certain retirement plans
• Other entities with federal tax reporting requirements

The entity type affects how the EIN application should be completed.

The EIN application asks for the legal name of the entity or individual for whom the EIN is being requested.

This should be the name associated with the entity’s legal formation or tax identity.

For example:

• A corporation should use its corporate legal name.
• A partnership should use the partnership’s legal name.
• An LLC should use the LLC’s legal name.
• An estate uses the appropriate estate name.
• A trust uses the applicable trust name.
• A sole proprietor generally uses the individual’s name as required by the IRS instructions.

The current Form SS-4 places the legal name on Line 1.

Why is the legal name important?

Using an incorrect or inconsistent name can create confusion between the EIN and the entity’s tax records.

The IRS Form SS-4 instructions specifically emphasize using the appropriate legal or trade name consistently on tax returns.

If your business operates under a name different from its legal name, the application provides a place for the trade name.

A trade name is commonly called a:

• DBA
• Doing Business As name
• Fictitious business name
• Assumed business name

The current Form SS-4 identifies Line 2 as the trade name if it differs from the legal name.

Example

A DBA does not automatically create a new legal entity or automatically require a separate EIN.

The EIN application requires the entity’s mailing address.

This is where the IRS can send correspondence concerning the entity.

The current Form SS-4 includes the mailing address on Lines 4a and 4b.

A mailing address can be different from the business’s physical location.

For example, a business may have:

• A physical office
• A separate mailing address
• A registered-agent address
• A home-based business address

You should follow the Form SS-4 instructions for your particular circumstances rather than automatically substituting one address for another.

If the physical address differs from the mailing address, Form SS-4 provides separate fields for the street address.

The IRS instructions state that the physical address should be provided when it differs from the mailing address, and a P.O. box should not be entered as the physical street address.

For an address outside the United States or its territories, the application has specific instructions concerning the city, province or state, postal code, and country.

One of the most important EIN requirements is identifying the responsible party.

The responsible party is generally the individual who ultimately owns or controls the entity or exercises ultimate effective control over the entity and its funds or assets.

The responsible party is generally:

The EIN application generally requires the responsible party’s taxpayer identification information.

Depending on the circumstances, this may be:

• Social Security number (SSN)
• Individual Taxpayer Identification Number (ITIN)
• EIN, in the circumstances allowed by the IRS

The current Form SS-4 instructions state that, unless the applicant is a government entity, the responsible party must generally be an individual. The responsible party’s SSN or ITIN is generally entered on Line 7b.

What if the responsible party does not have an SSN or ITIN?

The current IRS instructions specifically address applicants whose responsible party does not have and is ineligible to obtain an SSN or ITIN.

In that situation, the instructions state that “foreign” or “N/A” can be entered on Line 7b, and an entry is required.

This is particularly important for some international applicants.

The EIN application asks what type of entity is applying.

Depending on your circumstances, this may include:

• Sole proprietor
• Corporation
• S corporation
• Partnership
• LLC
• Estate
• Trust
• Tax-exempt organization
• Government entity
• Other organization

Choosing the correct classification matters because different entity types have different federal tax rules.

The current Form SS-4 specifically includes an LLC section and asks whether the applicant is an LLC and, if so, the number of members.

LLCs require particular attention because an LLC’s state-law structure and federal tax classification are not always identical.

The current Form SS-4 instructions explain that an LLC may be treated for federal tax purposes as:

• A partnership
• A corporation
• A disregarded entity

depending on its circumstances and elections.

The application asks an LLC applicant whether it is an LLC and, if so, the number of members.

Single-member LLC

A domestic single-member LLC is generally disregarded as separate from its owner for federal income-tax purposes unless it elects corporate treatment.

However, that does not mean that a single-member LLC can never have an EIN.

The IRS explains that a single-member LLC will need an EIN if it has employees or certain excise-tax obligations. It may also obtain an EIN for certain purposes such as opening a bank account or when state tax law requires one.

Multi-member LLC

A domestic LLC with two or more members is generally treated as a partnership for federal income-tax purposes unless it elects corporate treatment.

Because partnerships generally require EINs, multi-member LLCs generally need an EIN.

Form SS-4 asks for the reason you are applying for an EIN.

The reason can relate to the nature of your business or tax obligation.

The form provides categories such as:

• Started new business
• Banking purposes
• Changed type of organization
• Purchased active business
• Created a trust
• Created a pension plan
• Other reason

The appropriate reason should reflect the actual circumstances behind the EIN request.

Do not select a reason simply because it appears convenient.

Form SS-4 asks for information about when the business or entity started or was acquired, depending on the applicant’s circumstances.

The application can also request information about when a business acquired an existing business.

This information helps the IRS establish the appropriate tax account.

Use the date that corresponds to the event described by the form rather than automatically using the date you submitted your EIN application.

Form SS-4 asks for information about the closing month of the accounting year.

The correct answer depends on the entity’s accounting and tax circumstances.

For many taxpayers, the calendar year ends in December, but not every entity necessarily has the same tax year.

Do not select a month solely because another business uses it.

If the business expects to have employees, the EIN application asks for information concerning employees.

This can include:

• Number of employees expected
• Number of agricultural employees
• Number of household employees
• Number of other employees
• First date wages were paid

The appropriate information depends on the entity and its circumstances.

An EIN application does not mean that you must have employees. Many entities need EINs even when they have no employees.

The EIN application asks about the entity’s principal activity.

The purpose is to identify what the business or organization primarily does.

Examples can include:

• Retail
• Construction
• Manufacturing
• Professional services
• Real estate
• Finance
• Health care
• Transportation
• Accommodation
• Food services
• Other services

Choose the category that best represents the entity’s principal activity based on the current Form SS-4 instructions.

Do not simply select the activity with the most popular keyword.

Some EIN applications involve changes to an existing organization rather than the creation of a completely new business.

For example, the business may:

• Change its organization type
• Purchase an existing business
• Reorganize
• Change ownership
• Become a different entity

The current Form SS-4 instructions contain specific rules concerning when a new EIN is required.

Do not assume that every business change requires a new EIN.

A common EIN application mistake is confusing the responsible party with a person helping establish the business.

A nominee is someone who may have limited authority to act during formation but does not actually own or control the entity in the manner required for the responsible-party designation.

The IRS states that nominees are not authorized to apply for an EIN and should not be listed as the responsible party.

Example

Not always.

For online applicants in the United States or U.S. territories, the current IRS instructions state that the principal officer, general partner, grantor, owner, trustor, or other applicable responsible party must have a valid taxpayer identification number such as an SSN, EIN, or ITIN to use the online application.

International applicants have different rules.

If the responsible party has no SSN or ITIN and is ineligible to obtain one, the current Form SS-4 instructions provide a specific entry for Line 7b.

Therefore, “You must have an SSN to get an EIN” is too broad a statement.

Not necessarily.

An ITIN can be one form of taxpayer identification used by a responsible party when the applicable IRS requirements allow it.

However, not every EIN applicant needs an ITIN.

For international applicants without an SSN or ITIN who are ineligible to obtain one, the current Form SS-4 instructions address how Line 7b should be completed.

This is why foreign applicants should follow the current IRS instructions rather than relying on generic online EIN advice.

Not necessarily.

The EIN application can accommodate applicants with addresses outside the United States.

The current IRS instructions provide specific fields and instructions for foreign addresses.

However, the application method depends partly on where the entity’s legal residence, principal place of business, or principal office or agency is located.

Applicants with no legal residence, principal place of business, or principal office or agency in the United States or U.S. territories cannot use the IRS online EIN application.

Yes.

A foreign applicant can obtain an EIN when the applicant has a qualifying reason to obtain one.

However, international applicants may need to use different application methods.

The current IRS instructions state that applicants with no legal residence, principal place of business, or principal office or agency in the United States or U.S. territories cannot use the online application. They can use other methods provided by the IRS, including telephone, fax, or mail depending on the circumstances.

See: EIN for Foreign Applicants

Form SS-4 is the IRS application used to request an EIN.

Eligible U.S. and U.S.-territory applicants can apply online instead of manually completing a paper Form SS-4.

The IRS also provides Form SS-4 for applicants who need to apply by fax or mail and for other application situations.

The current Form SS-4 is Rev. December 2025.

See: Form SS-4

In many ordinary EIN applications, the IRS application primarily requires you to provide the requested information rather than upload a package of formation documents.

The online application asks questions designed to establish the entity’s federal tax account.

However, you should have your business information available before beginning.

Depending on your situation, useful records can include:

• Articles of organization
• Articles of incorporation
• Partnership agreement
• Trust documentation
• Estate documentation
• State registration information
• Responsible-party information
• Taxpayer identification information
• Business address
• Accounting-year information

These records can help you enter accurate information.

Do not send documents to the IRS simply because an online third-party website asks for them. Follow the current IRS application instructions for your particular application method.

Not necessarily.

However, a bank may ask for an EIN as part of its own account-opening requirements.

The IRS recognizes banking purposes as a legitimate reason for requesting an EIN even when the number is not otherwise required for federal tax purposes.

The bank’s requirements and the IRS’s EIN requirements are separate.

A bank can have its own documentation requirements.

Generally, form the LLC first when state law requires the LLC to exist before applying for its EIN.

An EIN does not create an LLC.

State formation and federal tax identification are separate processes.

The IRS instructions require information about the LLC’s legal identity and federal tax treatment, which is why applicants should know what entity they are applying for before submitting the EIN application.

A useful sequence is:

1. Form the LLC with the state.
2. Confirm the LLC’s ownership.
3. Determine its federal tax classification.
4. Determine whether it needs an EIN.
5. Identify the responsible party.
6. Gather the required information.
7. Apply for the EIN.

Not necessarily.

No employees is only one factor.

Some entities need an EIN even though they have no employees.

For example:

• Partnerships
• Corporations
• Tax-exempt organizations
• Certain trusts
• Estates

may need an EIN regardless of whether they have employees.

A single-member LLC that is a disregarded entity and has no employees or applicable excise-tax liability may not need an EIN for federal income-tax purposes, although it may obtain one for certain banking or state requirements.

No.

The IRS provides EINs free of charge.

For applicants in the United States or U.S. territories, the current Form SS-4 instructions state that an EIN can be obtained free through IRS.gov.

Third-party companies may charge for their own services, but that is separate from the IRS’s EIN issuance.

Be cautious if a website makes it appear that an IRS EIN application fee is mandatory.

The IRS limits EIN issuance to one EIN per responsible party per day.

The current instructions state that the limitation applies whether the request is made online, by telephone, fax, or mail.

You should also use only one application method for each entity.

Submitting multiple applications can result in duplicate EINs or unnecessary complications.

It is good practice to keep a copy of the information submitted and the IRS EIN assignment notice with your permanent business records.

The IRS online process provides applicants with an opportunity to view, print, and save the EIN assignment notice at the end of the session.

Do not rely on memory to preserve an important federal tax identification number.

You are required to keep the responsible-party information current.

The IRS says changes to responsible-party information must generally be reported within 60 days using Form 8822-B.

Form 8822-B can also be used for certain changes to the entity’s address or location.

This means obtaining an EIN is not the end of your recordkeeping responsibility.