LLC EIN Number: What Is It & How to Get One?
An Employer Identification Number (EIN) is a federal tax ID assigned by the IRS. An LLC may need one for employees, certain excise taxes, partnership or corporate tax treatment, or other specific requirements.
Not every single-member LLC needs a separate EIN for federal income-tax purposes. Check the LLC’s tax classification and activities, along with any bank or state requirements, before applying.
Quick Summary
- An EIN is a nine-digit federal tax identifier, separate from state LLC formation.
- Employees, certain excise taxes, multiple members, or corporate treatment can require an EIN.
- Some single-member disregarded LLCs do not need a separate EIN for federal income tax.
- Apply free through the IRS after forming the LLC, using the route you qualify for.
- Keep the IRS notice, report responsible-party changes within 60 days, and handle closure separately.
What Is an LLC EIN?
An EIN is a nine-digit number used by the IRS to identify a business for tax administration. It is separate from the LLC’s state registration number and is not a business license, credit score, or proof of liability protection.
The EIN identifies the entity, but the LLC’s tax classification and reporting rules determine which identification number belongs on a particular form. Owning an EIN does not mean that every return or income-reporting document must use it.
For example, a disregarded LLC may use the owner’s taxpayer identification number for income-tax reporting while using its own EIN for employment or certain excise taxes. The distinction between a single-member and multi-member LLC helps explain why their filing requirements can differ.
How to Apply for an EIN
Form the LLC with the state before applying for its EIN, and confirm that it does not already have one. The IRS application is free, and an approved online application receives an EIN immediately [1].
The IRS EIN application page sets out the online eligibility requirements and current opening hours. The organization must be formed in the United States or its territories, have its principal place of business there, and have the responsible party’s SSN or ITIN.
The responsible party is generally the individual who ultimately owns or controls the entity and its assets. That person or an authorized representative can apply; a third-party designee needs signed authorization.
Complete the online application in one session and print the confirmation letter when approved. The session expires after 15 minutes of inactivity, and the IRS limits applications to one EIN per responsible party per day.
If you cannot apply online, use the current Form SS-4 and its Form SS-4 instructions for the appropriate fax number or mailing address. Sign the application, keep a copy, and allow for processing time rather than submitting a duplicate through another route.
If the responsible party lacks an SSN or ITIN and is ineligible to obtain one, the instructions allow “foreign” or “N/A” on line 7b. Our guide to forming an LLC without an SSN provides background, while the IRS instructions control the EIN application.
Eligible international applicants can also use the telephone route described in those instructions. The IRS does not issue new EINs by telephone to domestic applicants, and a commercial service’s preparation fee is separate from the IRS’s free application.
Who Needs an EIN?
An LLC generally needs its own EIN if it has employees, must file relevant excise taxes, has multiple members, or elects corporate or S-corporation treatment [2]. These are common triggers, so also check for other filing or withholding requirements tied to the LLC’s activities.
A single-member LLC disregarded for federal income tax, with no employees or relevant excise-tax obligation, may not need a separate EIN for income-tax purposes. Special filing requirements can still apply, and an owner may request an EIN even when one is not required for that purpose.
A bank or state agency may require an EIN even if the federal income-tax exception applies. When considering whether your LLC needs an EIN, confirm the requirements with the IRS and the institution requesting the number.
What Is an EIN Used For?
Use the EIN where the applicable IRS instructions require it, including employment or certain excise-tax filings. For income-reporting questions, consult the IRS single-member LLC guidance before assuming a disregarded LLC should use its own EIN.
The same classification question matters when reviewing 1099 reporting for LLCs. Check the current IRS instructions for the particular reporting obligation rather than treating possession of an EIN as the deciding factor.
A bank or state agency may request the EIN as an identifier, and it may be part of an LLC business loan application. The number alone does not establish creditworthiness or guarantee a loan.
Getting an EIN does not complete every separate payroll, sales-tax, licensing, or credit-reporting requirement. Confirm the registrations and filings that apply to the business’s activities with the relevant agency or institution.
The IRS says a new EIN can take up to two weeks before it can be used for electronic returns, electronic tax payments, or taxpayer-ID matching. Check the applicable filing and payment instructions if a deadline arrives before the number is ready.
Keep EIN Records Accurate
Save the IRS confirmation letter with the LLC’s formation and tax records. Check that the entity’s legal name and identification details are correct before using the EIN on a filing or application.
Use Form 8822-B to report a change in the business’s mailing address, location, or responsible party. A responsible-party change must be reported within 60 days, so keep a signed copy and proof of mailing.
Have an authorized signer complete the form and send it to the address in its current “Where To File” instructions. A name, address, or responsible-party change does not by itself require a new EIN, though an ownership or structure change may require a separate review.
How to Look Up an EIN
Start with the LLC’s IRS assignment notice, prior business tax returns, or records held by its bank or licensing agency. Our guide to finding your EIN explains the records to check before requesting another number.
If you still cannot locate it, follow the lost-EIN steps on the IRS EIN guidance page. An authorized person can call the Business and Specialty Tax Line at 800-829-4933; the IRS verifies identity before providing the number.
Do not assume you can obtain another private business’s EIN from the IRS as a public lookup service. Request it directly from an authorized representative when you have a legitimate business need.
A public company’s EIN may appear in its SEC filings, including the cover of a Form 10-K. Confirm that any number you find belongs to the correct legal entity rather than relying on an unofficial lookup site.
Can You Cancel an EIN?
An EIN becomes the entity’s permanent federal taxpayer identification number and cannot be canceled or reassigned to another business. If the LLC closes or no longer needs it, the IRS can deactivate the EIN [3].
File all outstanding required returns and pay taxes owed before requesting deactivation. That step does not dissolve the LLC under state law or close its other tax, payroll, licensing, or bank accounts.
Follow the IRS EIN deactivation instructions and send a letter with the EIN, legal name, address, reason for deactivation, and assignment notice if available. Use a mailing address listed in those current instructions and retain a copy of the request.
FAQs
Does every LLC need an EIN?
No, some single-member LLCs disregarded for federal income tax do not need a separate EIN for that purpose. Employees, relevant excise taxes, multiple members, corporate treatment, other filing obligations, or bank and state requirements can change the answer.
Does an EIN cost money?
The IRS does not charge for an EIN application. A third-party service may charge for preparing or submitting it, but you can apply directly through the IRS for free.
Can I cancel my EIN after closing my LLC?
You cannot cancel an EIN, but you can ask the IRS to deactivate it after completing required returns and tax payments. Deactivation does not dissolve the LLC with the state or close other business accounts.
References:
- https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number
- https://www.irs.gov/faqs/small-business-self-employed-other-business/entities/entities-2
- https://www.irs.gov/businesses/small-businesses-self-employed/if-you-no-longer-need-your-ein
Getting an EIN number for your LLC is a crucial step in the business setup process, and this article provides all the details you need. From applying online to understanding its importance for tax purposes, it’s a must-read for new business owners.