Employer Identification Number (EIN) FAQs

What is an Employer Identification Number (EIN)?

An Employer Identification Number (EIN) is a nine-digit number that IRS assigns in the following format: XX-XXXXXXXX. The IRS uses the number to identify taxpayers that are required to file various business tax returns. EINs are used by employers, sole proprietors, corporations, partnerships, nonprofit associations, trusts, estates of decedents, government agencies, certain individuals, and other business entities.

What is the difference between an EIN and a Federal Tax Identification Number?

They are different terms for the same number....

Do I need an Employee Identification Number?

You will need an EIN if you answer "Yes" to any of the following questions.

Additionally, if you provide health insurance for your employees, you may need a National Standard Employer Identifer (NSEI) for your electronic health transactions.

1. Do you have employees?
2. Do you operate your business as a corporation or a partnership?
3. Do you file any of these tax returns: Employment, Excise, or Alcohol, Tobacco and Firearms?
4. Do you withhold taxes on income, other than wages, paid to a non-resident alien?
5. Do you have a Keogh plan?
6. Are you involved with any of the following types of organizations?
   • Trusts, except certain grantor-owned revocable trusts, IRAs, Exempt Organization Business Income Tax Returns
   • Estates
   • Real estate mortgage investment conduits
   • Non-profit organizations
   • Farmers' cooperatives
   • Plan administrators

How do I Apply for an EIN?

APPLY BY EIN Toll-Free Telephone Service
Taxpayers can obtain an EIN immediately by calling the Business & Specialty Tax Line (800-829-4933). The hours of operation are 7:00 a.m. to 10:00 p.m. local time, Monday through Friday. An assistor takes the information, assigns the EIN, and provides the number to an authorized individual over the telephone.

APPLY BY FAX
Taxpayers can FAX the completed Form SS-4 application to their state FAX number, after ensuring that the Form SS-4 contains all of the required information. If it is determined that the entity needs a new EIN, one will be assigned using the appropriate procedures for the entity type. If the taxpayer's fax number is provided, a fax will be sent back with the EIN within four (4) business days.

APPLY BY MAIL
The processing timeframe for an EIN application received by mail is four weeks. Ensure that the Form SS-4 contains all of the required information. If it is determined that the entity needs a new EIN, one will be assigned using the appropriate procedures for the entity type and mailed to the taxpayer.

APPLY BY EIN ONLINE
This Internet EIN (I-EIN) application is another avenue for customers to apply for and obtain an employer identification number. Once all the necessary fields are completed on the online form, preliminary validation is performed and the taxpayer will be alerted to information IRS needs that may not have been included. An EIN will be issued after the successful submission of the completed Form SS-4 online. Please note that not all business entity types may use this method.

How Long Will it Take to Get a Number?

You should apply for an EIN early enough to have your number when you need to file a return or make a deposit. You can get an EIN quickly by applying online, or by calling the Toll-Free phone number (800)829-4933. If you prefer, you can fax a completed Form SS-4 to the service center for your state, and they will respond with a return fax in about one week. If you do not include a return fax number, it will take about two weeks. If you apply by mail, send your completed Form SS-4 (PDF) at least four to five weeks before you need your EIN to file a return or make a deposit.

What do I do if I need to file a return or make a deposit and I haven't recieved my EIN yet?

If you don't have your EIN by the time a return is due, write "Applied for" and the date you applied in the space shown for the number. Do not use your social security 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.

Do You Need a New EIN?

Generally, businesses need a new EIN when their ownership or structure has changed. Each type of organization has slightly different rules they are:

Sole Proprietors
You will be required to obtain a new EIN if the following statements are true:

• You are subject to a bankruptcy proceeding.
• You incorporate.
• You take in partners and operate as a partnership.
• You purchase or inherit an existing business that you operate as a sole proprietorship.

You will not be required to obtain a new EIN if the following statements are true:

• You change the name of your business.
• You change your location and add other locations.
• You operate multiple businesses.

Corporations
You will be required to obtain a new EIN if the following statements are true:

• A corporation receives a new charter from the secretary of state.
• You are a subsidiary of a corporation using the parent's EIN or you become a subsidiary of a corporation.
• You change to a partnership or a sole proprietorship.
• A new corporation is created after a statutory merger.

You will not be required to obtain a new EIN if the following statements are true:

• You are a division of a corporation.
• The surviving corporation uses the existing EIN after a corporate merger.
• A corporation declares bankruptcy.
• The corporate name or location changes.
• A corporation chooses to be taxed as an S corporation.
• Reorganization of a corporation changes only the identity or place.

Partnerships
You will be required to obtain a new EIN if the following statements are true:

• You incorporate.
• Your partnership is taken over by one of the partners and is operated as a sole proprietorship.
• You end an old partnership and begin a new one.
• 50 percent or more of the ownership (measured by interests in capital and profits) changes hands within a 12-month period.

You will not be required to obtain a new EIN if the following statements are true:

• The partnership declares bankruptcy.
• The partnership name changes.
• You change the location of the partnership or add other locations.

Estates
You will be required to obtain a new EIN if the following statements are true:

• A trust is created with funds from the estate (not simply a continuation of the estate).
• You represent an estate that operates a business after the owner's death.

You will not be required to obtain a new EIN if the following statement is true:

• The administrator, personal representative, or executor changes his/her name or address.

Trusts
You will be required to obtain a new EIN if the following statements are true:

• One person is the grantor/maker of many trusts.
• A trust changes to an estate.
• A living or intervivos trust changes to a testamentary trust.
• A living trust terminates by distributing its property to a residual trust.

You will not be required to obtain a new EIN if the following statements are true:

• The trustee changes.
• The grantor or beneficiary changes his/her name or address.