An EIN is a federal tax ID number for businesses, tax-exempt organizations and other entities.
You can get an EIN for free directly from the IRS in minutes. Apply online.
Who needs an EIN
You need an EIN if you:
Have employees
Will need to pay employment, excise or alcohol, tobacco, and firearms taxes
Withhold taxes on income, other than wages, paid to a non-resident alien
If you don’t need an EIN for federal tax purposes, you can still request one for banking or state tax purposes. EINs are not intended for other activities, such as state tax lien auctions, sales or lotteries.
You also need an EIN to operate any of these entities:
Trust PDF (except certain grantor-owned revocable trusts)
Before you apply
Form your entity first: If you’re forming a legal entity (LLC, partnership, corporation), you must form your entity through your state before you apply for an EIN. This includes tax exempt organizations.
Tax exempt organizations: Don't apply for an EIN until your organization is legally formed. Most organizations (see exceptions) are subject to automatic revocation of their tax-exempt status if required returns or notices aren't filed for 3 consecutive years
A political organization must file Form 8871, Political Organization Notice of Section 527 Status within 24 hours of its creation and is not tax exempt until then. You must have an EIN to file Form 8871.
Ways to apply for an EIN
If your principal place of business is in the U.S., you can get an EIN in these ways:
Apply online. Get an EIN now, free, direct from the IRS.
Fax Form SS-4, Application for Employer Identification Number to 855-641-6935. You’ll get your EIN in 4 business days.
Mail Form SS-4 to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999. You’ll get your EIN in about 4 weeks.
International EIN applicants
If your principal place of business is outside the U.S., you can apply for an EIN by phone at 267-941-1099 Monday – Friday, 6 a.m. to 11 p.m. Eastern time or submit Form SS-4: by:
Fax 855-215-1627 (within the U.S.) or 304-707-9471 (outside the U.S.).
Mail to Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999.
You can apply only for 1 EIN per day, whether online or by phone, mail or fax.
Who is a responsible party
On the EIN application, you must name the person in charge of the entity and its assets, called the responsible party. The application must generally include the responsible party’s:
Name
Social Security, individual taxpayer ID, or employer identification number (for entities)
Signature
Nominees are not authorized to apply for an EIN. A nominee who applies for an EIN puts the entity’s information and privacy at risk.
When you can use your EIN
You can use your EIN immediately for most business needs. For example, when you:
Open a bank account
Apply for business licenses
File a tax return by mail
Wait up to 2 weeks to:
Pass an IRS Taxpayer ID Number (TIN) Matching Program
E-file a tax return
Make tax deposits and pay electronically – See Circular E, Employer’s Tax Guide, Publication 15, when you receive your EIN and EFTPS Express Enrollment for New Businesses, Publication 4275
If you’re waiting for an EIN
If your tax return is due and you haven’t received your EIN, write “Applied For” and the date that you applied for it in the space shown for the number.
If you don't have your EIN by the time a deposit is due send your payment to the service center address for your state. Make your check or money order payable to Internal Revenue Service and show your name (as shown on the SS-4), address, kind of tax, period covered, and the date you applied for your EIN.
When to get a new EIN
You need a new EIN, in general, when you change your entity’s ownership or structure.
You don’t need a new EIN to change your business name, address or responsible party.
When you no longer need an EIN
You need a new EIN, in general, when you change your entity’s ownership or structure.
You don’t need a new EIN to change your business name, address or responsible party.
When you no longer need an EIN
If you no longer need your EIN, we can’t cancel it, but we can deactivate it.
Lost or forgot EIN
To find a missing EIN, try these steps:
Look for it on the notice we issued when you applied for an EIN
Contact the bank that has your business account
Check with agencies where you’ve applied for state or local licenses
Look on past business tax returns
Multiple EINs or entities
A business entity should have only one EIN.
If you have more than one EIN and aren’t sure which to use, call the Business and Specialty Tax Line at 800-829-4933 (TTY 800-829-4059) and we’ll tell you which number to use.
If you took over another employer's business, use your own EIN to report and deposit employment taxes. Don’t use the prior employer's EIN. Find more in Circular E, Employer’s Tax Guide, Publication 15.
Multiple EINs you didn't request
Find out what to do if you received an EIN you didn’t request or believe someone stole your EIN.
Retirement trust EIN doesn't work
If your retirement trust EIN has been deactivated, you can re-establish it.
Send us: EIN in question, trust name, sponsor's or trustee's address and contact information. Send the information in 1 of these ways:
Fax to 855-214-7520
Mail to Internal Revenue Service, Attn. EP Entity, M/S 6273, Ogden, UT 84201
Deliver to Internal Revenue Service, 1973 N Rulon White Blvd., Attn. EP Entity, M/S 6273, Ogden, UT 84404
Report beneficial owners to FinCEN when required
You may be required to report certain information on your beneficial owners to the U.S. Department of the Treasury's Financial Crimes Enforcement Network (FinCEN). Certain types of corporations, limited liability companies, and other similar entities created in or registered to do business in the United States must report information about their beneficial owners—the persons who ultimately own or control the company—to FinCEN beginning on Jan. 1, 2024.
If you are a company required to report, the initial beneficial ownership information reporting is based on the date your company receives actual notice that its creation or registration is effective, or after a secretary of state or similar office first provides public notice of its creation or registration, whichever is earlier.
Questions such as will my company be required to report beneficial ownership information to FinCEN, who is a beneficial owner, and when do I need to report my company's beneficial ownership information are found on FinCEN's website.