How to Get a Tax ID Number for an LLC? (In-Depth Guide)
An Employer Identification Number (EIN) is a federal tax ID the IRS assigns to businesses and other entities. The direct IRS application is free; paid filing services are not required.
Some LLCs must get an EIN, while an eligible single-member LLC may not need a separate one for federal tax purposes. The answer depends on ownership, employees, tax elections, and the LLC’s filing duties. This guide explains when an LLC needs an EIN, how to apply, what information to prepare, and how to update or find the number.
Quick Summary:
- A multi-member LLC or an LLC with employees or certain federal tax duties generally needs an EIN.
- An eligible single-member LLC may not need a separate EIN, but can request one for banking or state requirements.
- Apply directly with the IRS after forming the LLC; the EIN application is free.
- The responsible party applies and should use one application method per LLC.
- Name and address changes usually do not require a new EIN; some ownership or entity changes do.
How To Get an LLC Tax ID Number
First determine whether the LLC needs a separate federal EIN. The IRS generally requires one for a partnership or corporation, an employer, or an entity with certain federal tax duties.
If you need an EIN, apply directly through the IRS IRS EIN Assistant after the state accepts the LLC’s formation filing. The IRS does not charge for the application, and paid filing services are not required.
1. Determine if Your LLC Needs a Tax ID Number
A domestic single-member LLC generally does not need a separate EIN if it has no employees, no relevant excise-tax filing duty, and no corporate tax election [1]. The owner may still request an EIN for a bank, state requirement, or business preference.
A foreign-owned U.S. disregarded entity with a Form 5472 filing obligation needs an EIN. Review the official Form 5472 and current IRS instructions for the entity’s exact filing duties [2].
Before applying, confirm the number of owners, tax classification, employees, and federal filing obligations. An LLC’s state-law form alone does not determine every federal tax requirement.
2. Fill Out the Federal Tax ID Number Application
The IRS EIN Assistant is available to eligible applicants whose business and principal place of business meet the IRS location rules. The responsible party—the person who ultimately owns or controls the entity—must apply and have a valid SSN or ITIN for the online assistant. A nominee cannot apply in that person’s place.
Have the LLC’s legal name, mailing address, formation date, member count, principal activity, and reason for applying ready. The online application follows the questions on the IRS Form SS-4.
Eligible online applicants generally receive an EIN after the IRS validates the application. Applicants who cannot use the online tool can submit Form SS-4 by fax or mail; only international applicants may request an EIN by phone. IRS processing estimates are about four business days for fax and four weeks for mail, so check the current instructions before submitting.
What Is the Purpose of Tax ID Numbers?
An EIN identifies a business in federal tax administration. The LLC uses it on applicable tax returns, payroll filings, and other IRS records. For more detail about the number itself, see our guide to an LLC EIN.
Banks and state agencies may also ask for an EIN. It identifies the business and is different from an owner’s Social Security number.
What Are the Requirements for Getting a Company’s Tax ID Number?
Before applying, gather the information the IRS requests:
- The LLC’s legal name and mailing address.
- The responsible party’s name and taxpayer identification number.
- The entity type and number of LLC members.
- The date the business started or was acquired.
- The principal activity, expected employees, and reason for applying.
For an online application, the business location and responsible party must meet the IRS eligibility rules. Applicants who cannot use the online assistant should follow the current Form SS-4 instructions for the appropriate fax, mail, or international phone route.
How to Change or Cancel an EIN?
An EIN stays with the business; the IRS does not cancel the number. If the LLC no longer needs its business tax account, file required returns, pay outstanding federal taxes, and ask the IRS to close the account.
A name or address change usually does not require a new EIN. Certain ownership or entity-structure changes can, so check the IRS IRS new EIN rules before applying again.
Use Form 8822-B to report a business address or responsible-party change. The responsible party must be updated within 60 days [3].
How Can I Find My Business Tax ID Number?
Start with the IRS EIN assignment notice (CP 575), a prior federal tax return, or the bank where the LLC keeps its account. The LLC’s authorized representative can also contact the IRS IRS Business and Specialty Tax Line at 800-829-4933.
Eligible users may retrieve an EIN verification notice through the IRS IRS Business Tax Account. The IRS verifies the caller’s authority before disclosing an EIN.
The IRS does not provide an EIN lookup service for the public. An authorized LLC representative should use the business’s records or contact the IRS directly.
How to Protect Your Tax ID Number From Identity Theft
Share an EIN only when a legitimate business task requires it, such as tax filing, payroll, banking, or a government form. Keep the assignment notice with business tax records and send tax documents through a secure channel.
If the IRS sends a notice about an EIN you did not request, follow its IRS business identity-theft instructions. Form 14039-B may apply in qualifying business identity-theft cases [4].
FAQs
Can You Have an LLC Without an EIN?
Yes. A single-member LLC with no employees, relevant excise-tax duties, or corporate tax election generally does not need a separate federal EIN. A multi-member LLC or an LLC with another EIN-triggering duty generally does.
What Is the Difference Between an LLC EIN and a Federal Tax ID Number?
There is generally no difference: an EIN is the federal tax ID number the IRS issues to a business. “EIN” means Employer Identification Number; “tax ID” is a broader term that can also refer to an SSN or ITIN.
Do I Need an EIN if I Am Self-Employed?
Not always. A self-employed owner or single-member LLC without employees or another EIN-triggering federal tax duty may not need a separate EIN. Check the LLC’s tax classification and activities; a bank or state may still ask the business to obtain one.
References:
- https://www.irs.gov/faqs/small-business-self-employed-other-business/entities/entities-2
- https://www.irs.gov/instructions/iss4
- https://www.irs.gov/forms-pubs/about-form-8822-b
- https://www.irs.gov/newsroom/when-to-file-a-business-identity-theft-affidavit-with-the-irs
