How To Get an EIN for an LLC

Now that you have created your business's limited liability company (LLC), what's your next step?

Entrepreneurs must file for an Employment Identification Number (EIN) for their LLC. This FindLaw article explains when an LLC needs an EIN and how to get one from the IRS website.

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What Is an Employment Identification Number (EIN)?

The Internal Revenue Service (IRS) assigns a nine-digit Employment Identification Number (EIN), also called a Taxpayer Identification Number (TIN), to identify business entities. Think of the EIN as your business's Social Security number (SSN).

LLCs apply for an EIN for business transactions and business tax filings. For example, a business owner uses the EIN to:

• Open business bank accounts
• Apply for business licenses
• Apply for business credit cards
• Apply for loans
• Pay federal and state taxes
• Hire employees and withhold taxes

You don't need a federal tax identification number if you don't:

• Have employees (also known as a Federal Employer Identification Number)
• Pay excise taxes
• File pension plans

So, the first step is to decide if your startup needs an EIN. The second step is to apply for it.

Applying for an EIN

Complete IRS Form SS-4. You can submit your application in a few ways:

• Online
• Mail
• Phone (only for international applicants)
• Fax

The IRS offers instructions on how to complete this form.

Online Application

The easiest way to get an EIN for your LLC is to complete the online application. Once you apply, the IRS assigns your LLC the EIN. You should write down the EIN, print, and save the confirmation letter for your records. This page will be your only confirmation from the IRS.

Mail

You can download a fillable PDF application form from the IRS. Print the form, then sign and date. Finally, mail the form to:

Internal Revenue Service
Attn: EIN Operation
Cincinnati, Ohio 45999

Expect to receive the EIN in 4 to 5 weeks.

Telephone

An international applicant with no office or principal place of business in the United States can apply by telephone. Call 267-941-1099 from 6 a.m. to 11 p.m. Eastern Standard Time.

Fax

Another option is by fax. Download the IRS form from the website and fax it to the Internal Revenue Service. United States companies fax their applications to 855-641-6935. Non-United States companies fax their applications to 304-707-9471.

You can expect to receive your EIN by fax in 4 business days. Be sure to include your fax number so the IRS can fax it back to you.

Completing the EIN Application

Single-member LLC EIN applications are simple. It is trickier when an LLC is a corporation or a partnership. The application process requires the following information on the form.

1. Enter the business name of the LLC. This is the name on your LLC's Articles of Organization.
2. Include the LLC's trade name, if any. A trade name is a fictitious name otherwise known as "doing business as" or DBA.
3. Name the person in charge of the LLC. So, the owner or a managing member.
4. Enter the mailing address of the LLC.
5. Include the LLC's business street address if it is different from its LLC's mailing address. Do not enter a P.O. box number. Use a physical street address.
6. Enter the county or parish of the principal place of business.
7. Include the name and Social Security number of the responsible party, meaning the owner.
8. State if the EIN is for an LLC and, if so, the number of LLC members.
9. Check the box for the type of business entity. For example, an LLC has different tax classifications: a disregarded entity for a sole proprietor, a corporation, or a partnership.
   If you are a single-member LLC (SMLLC) and want taxation as a sole proprietorship for federal tax purposes, check the "other (specify)" box. Then enter "Disregarded entity — sole proprietorship."
   Suppose you want the LLC to receive tax treatment as a corporation. In that case, you file Form 8832 to classify as a corporation or Form 2553 to elect S corporation status. Then check the corporation box and enter "single-member." Also include the tax return you will file, either Form 1120 or 1120-S. Also, say where you incorporated your LLC.
   If the LLC is a multiple-member LLC, it can elect for tax treatment as a partnership or corporation. Check the box for partnership or corporation.
10. Enter the reason for applying, such as starting a new business or hiring employees.
    
11. Enter the business's starting date. If you bought the company, list the acquisition date.
    
12. Include the closing month of the accounting year. For example, enter December if your accounting period is the calendar year. But, if your account starts mid-year or another month, enter that here.
13. Estimate the number of employees expected in the next 12 months. If you don't know, enter zero in all the boxes.
14. State your expected employment tax liability. Check the box if you expect $1,000 or less in a calendar year.
15. Enter the first date when you paid any wages or annuities.
16. Check the box that best describes your principal business activity. Check the "other" box and describe your primary purpose if it is not listed.
17. Describe the main products produced or services provided. For example, if you are a real estate agent, say whether you primarily sell residential or commercial properties.
18. State if this LLC has previously applied for and received an EIN.

Finally, enter your name, title, and phone number before signing and dating the application.

The SS-4 application is generally easy to complete and file with the IRS. But you want accuracy, especially when indicating the business entity for federal tax purposes. That's why it might be wise to form your LLC through a trusted DIY service or consult a tax professional or small business attorney.

Once you have your tax ID number, check to see if you need a state tax ID.

Talk to a Business Lawyer

Meeting with a small business lawyer can help you fill out your EIN application for your LLC.