How to Get a US Employer Identification Number (2026)

An Employer Identification Number (EIN) is a nine-digit number in the format 12-3456789, issued free of charge by the Internal Revenue Service, that functions as a federal tax identity for any business entity in the United States. Most businesses need one before they can hire employees, open a commercial bank account, form a partnership or corporation, or file certain federal returns. The IRS online application delivers an EIN instantly at the end of a short interview session, making this one of the faster steps in setting up a US business.

What Is an EIN and Why Does Your Business Need One?

The EIN is sometimes called a Federal Employer Identification Number (FEIN) or Federal Tax Identification Number (FTIN), but all three terms refer to the same thing: a unique identifier the IRS uses to track a business entity's tax obligations. Think of it as the business equivalent of an individual's Social Security Number (SSN) — though the two are legally and structurally separate.

The EIN appears on federal tax returns, payroll filings, information returns (such as Forms 1099 and W-2), and most official business documents. Banks, payment processors, and government agencies routinely ask for it during account opening or contract processes.

Who is legally required to have an EIN?

You are required to obtain an EIN if any of the following apply to your business:

• You have, or expect to have, employees (including household employees above the relevant threshold)
• Your business operates as a corporation, partnership, or multi-member LLC
• You file excise tax returns, including alcohol, tobacco, firearms, fuel, or certain other excise categories
• You withhold taxes on income other than wages paid to a non-resident alien
• You have a Keogh plan (a tax-deferred pension account for the self-employed)
• You are involved in certain trust, estate, real estate mortgage investment conduit (REMIC), non-profit, or farming co-operative structures

Sole proprietors with no employees and no excise tax obligations may legally use their SSN for federal tax purposes, though many choose to apply for an EIN anyway for practical reasons — principally to avoid sharing their SSN on invoices or client forms.

The Four Ways to Apply for an EIN

The IRS currently offers four application routes. Each has different eligibility conditions, and the processing times vary substantially.

Method 1: Online (fastest, US-based entities only)

The IRS online EIN application — formally called the EIN Assistant — is available at irs.gov and is the fastest option for eligible applicants. The session takes roughly 15 minutes and consists of an interview-style questionnaire covering the entity type, responsible party details, and the reason for applying.

At the end of the session, the IRS displays the EIN on screen and generates a downloadable confirmation. This is the only immediate confirmation you will receive digitally, so save or print it before closing the browser. The formal CP 575 confirmation letter typically arrives by post within four weeks.

Eligibility restriction: The online tool is available only to entities whose principal business, office, or agency is located in the United States or a US territory, and the responsible party must have a valid SSN or ITIN. Foreign entities or applicants without a US taxpayer identification number must use one of the methods below.

The tool is only available during specific hours (the IRS publishes these on the EIN Assistant page). Verify current availability before planning a time-sensitive application.

Method 2: Fax (Form SS-4)

You complete IRS Form SS-4 (Application for Employer Identification Number) and fax it to the appropriate IRS fax number. The IRS then faxes an EIN back within approximately four business days (this is indicative; actual times vary and should be confirmed with the IRS before relying on them for a deadline).

Form SS-4 is available free of charge at irs.gov/forms-pubs. The fax number to use depends on whether your principal business is located in the US or outside it — the IRS publishes both numbers in the Form SS-4 instructions. Using the wrong fax number is one of the most common causes of avoidable delay.

Method 3: Post (mail)

Completing Form SS-4 and mailing it to the IRS is the slowest method, with processing times that can run to four weeks or more. This route is rarely chosen except in specific circumstances — for example, if a fax machine is unavailable and online eligibility is not met. The mailing address is published in the Form SS-4 instructions and varies based on where your business is located.

Method 4: Telephone (international applicants only)

Foreign applicants who cannot use the online tool can call the IRS International line at +1 267-941-1099 (not a toll-free number; confirm this number at irs.gov before calling, as contact details are subject to change). A representative will ask for the information on Form SS-4 verbally and issue the EIN at the end of the call.

Hours of operation for this line are published on irs.gov and are typically limited to US business hours, Eastern Time. Having a completed Form SS-4 in front of you before you call will significantly speed up the conversation.

Comparison of EIN Application Methods

All processing times are indicative. Verify current timescales at irs.gov before making decisions that depend on a specific EIN issue date.

How to Complete Form SS-4: Line by Line

Even if you use the online tool, understanding Form SS-4 helps you answer questions accurately. The form has 18 lines. The ones that cause the most confusion are covered here.

Line 1 — Legal name of entity: Use the exact legal name as it appears in formation documents (articles of incorporation, LLC operating agreement, partnership agreement). Do not use a trading name or DBA here.

Line 2 — Trade name / DBA: If the business operates under a name different from the legal name, enter it here. This does not substitute for the legal name.

Lines 4a/4b — Mailing address: Use a US address if possible. International addresses are accepted but may slow processing on fax applications.

Line 7a/7b — Responsible party: This is the individual or entity that owns or controls the applicant entity and who controls, manages, or directs it. For most small businesses, this is the owner or principal officer. The IRS amended the responsible party definition significantly, and as of recent guidance, only individuals — not entities — may be listed as the responsible party in most cases. Verify the current rule in the Form SS-4 instructions.

Line 9a — Type of entity: Choose from the dropdown or checkbox list that most accurately describes the legal structure. Common choices include sole proprietor, partnership, corporation, S corporation, personal service corporation, LLC, estate, trust, or non-profit. Getting this wrong can create mismatches on later filings.

Line 10 — Reason for applying: Common reasons include starting a new business, hiring employees, opening a bank account, or a change in organisation. The reason chosen here links to the IRS's internal records and can affect subsequent correspondence.

Lines 11–12 — Date business started / Fiscal year end: The date business started should match any state formation filing. The fiscal year end determines when annual returns are due.

Line 13 — Highest number of employees expected in the next 12 months: This is used to assign your entity to the right payroll deposit schedule. If you have no employees, enter zero; do not leave it blank.

Illustrative Worked Examples

The following examples are illustrative only. They are not tax advice. Verify your own circumstances with a licensed CPA or enrolled agent.

Example A: UK-based freelance software developer forming a US LLC

Suppose a developer based in the UK — let us call her Maya — incorporates a single-member LLC in Wyoming to contract with a US technology client. Maya does not have an SSN or ITIN. She cannot use the IRS online tool.

Maya fills out Form SS-4, listing herself as the responsible party with her UK address and passport details. She faxes the form to the IRS international fax number listed in the SS-4 instructions. Within approximately four business days (this is illustrative; actual times vary), she receives a fax confirming her EIN in the format 98-XXXXXXX.

Maya is now able to provide her US LLC's EIN on W-9 forms to US clients, who need it to complete any required 1099 filings. She will also need to understand her US federal tax obligations as a foreign owner of a US entity — a complex area where she should consult a licensed US tax professional.

If Maya is also exploring work in the US, she might review the H Visa Types Explained: H-1B, H-2A and H-2B in 2026 article for context on how visa status interacts with business formation — though tax and immigration questions here genuinely require separate specialist advice.

Example B: Small restaurant owner in Texas hiring first employees

A sole proprietor named Carlos runs a taqueria as a sole proprietorship under his SSN. He decides to hire two part-time employees. He needs an EIN before he can process payroll — employers must use an EIN, not an SSN, on payroll documents and W-2 forms.

Carlos uses the IRS online EIN Assistant. The session takes about 12 minutes. He selects "sole proprietor" as entity type, enters his SSN as required, and selects "started a new business" as the reason. At the end of the session, an EIN is displayed. He prints the confirmation page and also saves a PDF.

Carlos now uses this EIN on Form 941 (Employer's Quarterly Federal Tax Return), W-2 forms at year end, and state payroll registration. Understanding how income flows onto his personal return is the next step — our article on how to file a US tax return step by step covers that process in detail.

Example C: Non-profit organisation applying for tax-exempt status

A community group in Ohio incorporates as a non-profit corporation under state law and plans to apply for 501(c)(3) tax-exempt status from the IRS using Form 1023 or Form 1023-EZ. An EIN is required before submitting that application.

The group's treasurer applies online, selecting "corporation" and "non-profit organisation" from the relevant fields. The EIN is issued immediately. The group includes it on the Form 1023 application, their state charitable registration, and any grant applications.

Responsible Party Rules: A Common Source of Errors

The IRS tightened the responsible party definition in 2019 and has continued to issue guidance since. In most cases, the responsible party must be an individual natural person — not another entity — who ultimately owns or controls the applicant. For a single-member LLC, this is typically the individual member. For a corporation, it is typically the principal officer. For a trust, it is usually the grantor or trustee.

If your entity is owned by another entity (a holding company structure, for example), identifying the correct responsible party requires tracing ownership to an individual. Getting this wrong can result in the IRS rejecting or querying the application.

The IRS also expects that a responsible party update (using Form 8822-B, Change of Address or Responsible Party — Business) is filed within 60 days of any change in responsible party. Many businesses overlook this, which can create complications later.

8 Common Mistakes When Applying for an EIN — and How to Fix Them

1. Applying online when you are not eligible. Foreign entities and applicants without an SSN or ITIN cannot use the online tool. The application will fail or generate errors. Fix: use Form SS-4 by fax or telephone instead.

2. Using the wrong fax number for international applications. The IRS publishes separate fax numbers for US-based and international applicants. Using the domestic number for an international application causes delays. Fix: read the Form SS-4 instructions carefully and use the number specific to your location.

3. Listing a business entity as the responsible party. The IRS requires an individual in most cases. Fix: identify the natural person who ultimately controls the entity and enter their personal details, not a company name.

4. Selecting the wrong entity type on Line 9a. A single-member LLC treated as a disregarded entity for federal tax purposes is not the same as a corporation or a partnership. The wrong selection can cause mismatches on subsequent filings. Fix: confirm the entity's federal tax classification before completing the form. If unsure, consult a CPA or enrolled agent.

5. Failing to save the online confirmation page. The EIN is displayed at the end of the online session and a confirmation letter (CP 575) follows by post, but many users close the browser without saving or printing. Fix: immediately download the PDF or print the confirmation page before navigating away.

6. Applying for multiple EINs for the same entity. The IRS issues one EIN per legal entity. Applying multiple times creates administrative problems and does not result in a faster or better outcome. Fix: if you lose an EIN, retrieve it through the IRS Business and Specialty Tax Line rather than reapplying.

7. Assuming the EIN is immediately active in all IRS systems. For electronic tax deposits and some return filings, there can be a system propagation delay of up to two weeks. Fix: if you have an imminent payroll deposit obligation or filing deadline, apply for your EIN well in advance.

8. Paying a third party to apply on your behalf when it is unnecessary. The IRS charges nothing for an EIN. Numerous commercial websites charge fees ranging from roughly $50 to over $200 to complete the same IRS form. These services are not illegal, but they provide no benefit unavailable from irs.gov directly. If you encounter a website that appears to be the IRS but charges a fee, treat it with caution — and read our article on common visa sponsorship scams and how to spot them for a broader reminder about fee-charging intermediaries in any official process.

EINs for Non-US Entities: Key Considerations

Foreign corporations, partnerships, and individuals who receive US-source income or have US tax obligations frequently need an EIN, separate from an ITIN (which is for individuals, not entities).

A foreign entity that is required to file US tax returns — for example, a foreign corporation with US effectively connected income, a foreign partnership with US partners, or a foreign entity that owns US real property — must obtain an EIN. The application routes are fax, post, or telephone only.

Foreign entities should also be aware that obtaining an EIN does not, by itself, create any US tax residency, immigration status, or legal presence. Tax and immigration status are determined by separate bodies of law. If you are outside the US and your business arrangements have potential US tax implications, the correct course is to engage a licensed US tax professional or attorney — not to rely on publicly available guides alone.

For context on how US employment and tax intersect for workers on sponsored visas, our article on how to pay US tax from overseas covers the broad obligations in more detail, and workers holding software engineer jobs in the USA with visa sponsorship will often encounter EIN-related questions when dealing with their employer's payroll setup.

After You Receive Your EIN: Immediate Next Steps

Receiving your EIN is a milestone, not a finish line. The following steps typically follow immediately:

Register with state and local authorities. Most states require separate registration for state income tax withholding, unemployment insurance, and sales tax (where applicable). An EIN does not substitute for state registrations.

Open a dedicated business bank account. Most US banks require the EIN, formation documents, and a government-issued ID. Using a dedicated account from the outset creates a clean record for tax purposes.

Set up payroll systems if you have employees. Federal payroll obligations include withholding federal income tax, Social Security, and Medicare taxes, and remitting them via the Electronic Federal Tax Payment System (EFTPS). Payroll deposit schedules (monthly or semi-weekly) depend on the size of your payroll and are determined by looking back at a 12-month reference period.

File Form 2553 if you want S corporation treatment. If your corporation wishes to elect S corporation status for federal tax purposes, Form 2553 must be filed within a specific window after incorporation. Missing this deadline can result in a full year of C corporation tax treatment. Verify the current deadline rules with the IRS or a tax adviser.

Keep the CP 575 letter permanently. The IRS does not issue duplicate CP 575 letters. If you need an official verification letter later (for example, for a bank that requires confirmation of EIN assignment), you can request a 147C letter by calling the IRS Business and Specialty Tax Line — but having the original CP 575 saves that effort.

Where to Verify Information and Get Help

Given that this is a US Tax topic, accuracy matters. The authoritative sources are:

• IRS.gov — for Form SS-4, the EIN Assistant, Publication 1635, and all current fees, addresses, and fax numbers
• IRS Publication 1635 (Understanding Your EIN) — the definitive guide to when a new EIN is required
• IRS Business and Specialty Tax Line — for lost EIN recovery and general business tax questions (check current number and hours at irs.gov)
• A licensed Certified Public Accountant (CPA) or IRS Enrolled Agent — for advice on entity classification, responsible party identification, and any situation where the correct answer is not obvious from the form instructions alone

The IRS updates form instructions, addresses, fax numbers, and online tool availability periodically. Any specific contact detail in this article should be confirmed against the current version published at irs.gov before you rely on it. Our article on US income tax brackets and rates explained provides broader context on the federal tax system once your EIN is in place and filing obligations begin.

A Note on EIN Services and Fees

The IRS issues EINs at no cost. Any website, agent, or service that charges you to obtain an EIN is charging for the administrative convenience of completing a freely available government form on your behalf. There is nothing illegal about this, and for genuinely complex situations — for example, a foreign entity with complicated ownership structures — professional assistance may be warranted. But for straightforward domestic applications, the IRS online tool is free, fast, and requires no intermediary.

Be particularly alert to websites designed to look like official IRS pages that charge a fee. The IRS's own website is irs.gov — no other domain is the IRS.

This article is for general informational purposes only and does not constitute tax advice. Tax law is complex and changes frequently. Consult a licensed CPA, IRS Enrolled Agent, or qualified tax attorney for advice specific to your situation. All processing times and figures are indicative and should be verified at irs.gov before you rely on them.