An Employer Identification Number (EIN), sometimes referred to as an Federal Employer Identification Number (FEIN), is a number that is issued to a business so they can be identified more easily by the IRS when reporting taxes. This identifier is essential to any entity (corporation, limited liability company (LLC), partnership, limited partnership (LP), etc.) as it is required in order to successfully conduct financial transactions. Primarily this number is needed for hiring/paying employees and creating/opening a bank account under the entity’s name.
How to Apply (Online)
Step 1 – Go to This WebPage. An applicant must apply between Monday through Friday 7:00 a.m. to 10:00 p.m. Eastern Time. Once on the page click the button titled ‘Apply Online Now‘.
Step 2 – On the next webpage, click the Begin Application button.
Step 3 – Select whether your entity is a Sole Proprietor, Partnership, Corporation, Limited Liability Company (LLC), Estate, Trust, or an additional type including a tax-exempt or governmental organization.
- *For this example we will be selecting a Limited Liability Company (LLC)
Step 4 – Identify how many members (owners) there are in the LLC and select the state is physically located.
Step 5 – The next page will want you to confirm your selection and identify which tax forms apply to the entity you chose. In this instance, for a single member LLC, the IRS Form 1040 is applicable.
Step 6 – Select the reason you are requesting to obtain an EIN. The choices are: Started a New Business, Hired Employee(s), Banking Purposes, Changed Type of Organization, or Purchased an Active Business.
Step 7 – Choose who will be responsible party of the entity, the individual or an existing business.
Step 8 – Enter the information of the responsible party of the LLC. Enter the individual’s name and social security number (SSN).
Step 9 – Enter where the entity is located. For our example we will be entering the address of the LLC.
Step 10 – On the next webpage, we will be entering the details of the entity. Again, in this example, we will be doing so for our model LLC. Enter the Legal Name (must match the Articles of Organization or filing form used when incorporating), Trade Name/Doing Business As (DBA), Country where LLC is located, State/Territory where LLC is located, and the Start Date. Select Continue when ready.
Step 11 – The IRS will ask generic questions that pertain to specific tax matters. The questions on the first page of questioning are:
- Does your business own a highway motor vehicle with a taxable gross weight of 55,000 pounds (lbs.) or more?
- Does your business involve gambling/wagering?
- Does your business need to file Form 720 (Quarterly Federal Excise Tax Return)?
- Does your business manufacture alcohol, tobacco, or firearms?
- Do you have, or do you expect to have, any employees who will receive Forms W-2 in the next 12 months?
Step 12 – Select the business purpose from one of the following:
- Food Service
- Health Care
- Real Estate
- Rental & Leasing
- Social Assistance
Step 13 – On the last step select whether you would like to receive the letter in the mail (takes up to four weeks) or online (immediately). It is highly recommended that you select online. Click Continue and you will receive your letter.
How to Apply (Form SS-4)
Step 1 – Download the IRS Form SS-4, otherwise known as the Application for Employer Identification Number (EIN).
Step 2 – The IRS will request the following information to be submitted into the applicable fields:
- Line 1 – Legal Name of Entity
- Line 2 – Trade Name of Business (if different from Line 1)
- Line 3 – Executor, Administrator, Trustee, “Care of” name
- Line 4a – Mailing Address
- Line 4b – City, State, and Zip Code (Mailing Address)
- Line 5a – Street Address
- Line 5b – City, State Zip Code (Street Address)
- Line 6 – County and State where Principal Business is Located
- Line 7a – Name of Responsible Party
- Line 7b – Social Security Number (SSN)
- Line 8a – Is this application for a Limited Liability Company (LLC)? Check yes or no
- Line 8b – If 8a is “yes,” enter the number of Members (also known as the Owners of the LLC)
- Line 8c – If 8a is “yes,” was the LLC organized in the USA? Check yes or no
- Line 9a – Type of Entity
- Line 9a – If a corporation, name the State and Country where incorporated
- Line 10 – Check the box for the reason for applying
- Line 11 – Date of Business Start or Inquired
- Line 12 – Closing Month of Accounting Year
- Line 13 – Highest number of employees expected in the next 12 months
- Line 14 – If you expect your employment tax liability to be $1,000 or less in a full calendar year and want to file Form 944 annually instead of Forms 941 quarterly, check here
- Line 15 – First date for wages or annuities were paid
- Line 16 – Check the box that best matches the business purpose of the entity
- Line 17 – Indicate the principal line of merchandise sold/service provided
- Line 18 – Has the entity ever applied for a EIN before? Check yes or no. If yes, enter it below
- Signature (If third (3rd) party enter the name and address in addition to their signature)
Step 3 – Send the completed form in the mail to one of the following places:
- Fax-TIN -1(859) 669-5987
- Mailing Address – Internal Revenue Service Center, Attn: EIN International Operation, Cincinnati, OH 45999