You formed a limited liability company (LLC), and now every next step wants a number. Taxes, a bank account, hiring, a vendor W-9: each one asks for an Employer Identification Number (EIN). Here is the verdict. Most LLCs need an EIN, all multi-member LLCs need one, and even single-member LLCs that technically do not still need one in practice. You can get it free from the Internal Revenue Service (IRS) Employer Identification Number page.
This guide covers when the IRS requires an EIN, how to apply, what it costs, and the special rules for foreign-owned LLCs.
What is an EIN?
An Employer Identification Number (EIN) is a nine-digit number in the format XX-XXXXXXX, issued by the Internal Revenue Service (IRS) to identify a business entity for federal tax purposes, per the IRS Employer Identification Number page. It is also called a Federal Employer Identification Number (FEIN) or Federal Tax ID.
An EIN unlocks four things your LLC needs to operate:
- Federal tax filing for LLCs taxed as partnerships or corporations.
- A business bank account, which banks almost universally require.
- Payroll, so you can withhold and report employment taxes.
- Business credit and licenses, which lenders and agencies tie to the EIN.
Does my LLC need an EIN?
Yes, in most cases. The IRS requires an EIN if your LLC has more than one member, has any employees, elects corporate taxation, files excise tax returns, or has a Keogh plan, according to the IRS Form SS-4 instructions. If none of those apply, an EIN is optional, but almost always worth getting. The table below is the decision rule.
| Situation | EIN required? | Why | Source |
|---|---|---|---|
| LLC has more than one member | Yes | Taxed as a partnership; must file Form 1065 | IRS Form SS-4 instructions |
| LLC has employees | Yes | Needed to withhold and report employment taxes | IRS Form SS-4 instructions |
| LLC elects corporate taxation | Yes | Files Form 1120 or Form 1120-S | IRS Form SS-4 instructions |
| LLC files excise, alcohol, tobacco, or firearms returns | Yes | Required for those tax filings | IRS Form SS-4 instructions |
| LLC has a Keogh (retirement) plan | Yes | Required for the plan | IRS Form SS-4 instructions |
| LLC withholds tax on non-wage income paid to a nonresident alien | Yes | Required for the withholding filing | IRS Form SS-4 instructions |
| Single-member LLC, no employees, disregarded entity | Optional | Owner may use their SSN for income tax | IRS single-member LLC page |
Does a single-member LLC need an EIN?
No, not for federal income tax. A single-member LLC is a disregarded entity by default, so the owner reports business income on their own return and can use their Social Security number (SSN). But an EIN becomes mandatory once the LLC has payroll. For wages paid on or after January 1, 2009, a disregarded LLC must use its own name and EIN for employment taxes, per the IRS single-member LLC page.
The same final regulations require the LLC’s own EIN for certain excise tax obligations in periods beginning on or after January 1, 2008, per the IRS single-member LLC page. You can also change the default classification. An owner elects C-corporation taxation via Form 8832 or S-corporation taxation via Form 2553. A single-member LLC cannot elect partnership treatment, because a partnership requires two or more members, so Form 1065 never applies to it.
Does a multi-member LLC need an EIN?
Yes, always, with no exceptions. A domestic LLC with two or more members is classified as a partnership by default for federal tax purposes, according to the IRS LLC classification page. A partnership must file Form 1065 and issue Schedule K-1s to members, and Form 1065 requires the partnership’s own EIN, per the IRS Form 1065 page. A partnership return cannot be filed on a member’s SSN. If your LLC has two or more owners, get an EIN.
Does an LLC taxed as a C-corp or S-corp need an EIN?
Yes. Any LLC that elects corporate taxation must have an EIN to file its corporate return: Form 1120 for a C corporation (election via Form 8832) or Form 1120-S for an S corporation (election via Form 2553). The disregarded-entity exception disappears the moment the election is made, even for a single-member LLC. If you are weighing this choice, see our guide on LLC vs. C-corp.
A Form 8832 election generally cannot take effect more than 75 days before, or more than 12 months after, the date it is filed, per the IRS. So plan the timing around your first corporate return.
Why get an EIN even if the IRS doesn’t require one?
Because you will need it anyway. Banks almost universally require an EIN to open a business account. An EIN keeps your SSN off W-9s and vendor paperwork, which protects your privacy. It lets you build business credit under the entity, not the owner. And it is free and permanent. “Not IRS-required” is not the same as “not needed,” which is why nearly every single-member LLC gets one.
What is the difference between an EIN, an SSN, and an ITIN?
An EIN identifies a business entity, a Social Security number (SSN) identifies a US individual, and an Individual Taxpayer Identification Number (ITIN) identifies an individual who is not eligible for an SSN. You may need both a personal ID and a business EIN. The table shows who issues each and what it is for.
| Number | Who it identifies | Issued by | Used for | Source |
|---|---|---|---|---|
| EIN | A business entity | IRS | Business tax filing, payroll, banking | IRS |
| SSN | A US individual | Social Security Administration | Individual and sole-proprietor tax | SSA / IRS |
| ITIN | An individual not eligible for an SSN | IRS | US tax obligations without SSN eligibility | IRS |
How do I get an EIN for my LLC?
Form the LLC with your state first, then apply free with the IRS. The application is Form SS-4 (Application for Employer Identification Number), and the online EIN Assistant issues the number immediately if the responsible party has an SSN or ITIN, per the IRS “Get an employer identification number” page. Before you apply, confirm your legal name is available with the Commenda company name checker.
| Method | Who can use it | How it works | Source |
|---|---|---|---|
| Online (EIN Assistant) | Responsible party with a valid SSN, ITIN, or EIN | Single session, EIN issued immediately | IRS “Get an EIN” page |
| Phone | International applicants only | EIN issued during the call | IRS EIN page |
| Fax | Any applicant (Form SS-4) | Return fax with the EIN | IRS Form SS-4 instructions |
| Any applicant (Form SS-4) | EIN returned by mail | IRS Form SS-4 instructions |
Applying online with the IRS EIN Assistant
The online EIN Assistant is free and issues the EIN immediately, but only when the responsible party has a valid SSN, ITIN, or EIN. The tool runs Monday–Friday 6:00 a.m. to 1:00 a.m. the next day, Saturday 6:00 a.m. to 9:00 p.m., and Sunday 6:00 p.m. to midnight, all Eastern Time, per the IRS “Get an employer identification number” page. The session expires after 15 minutes of inactivity and cannot be saved, per the IRS apply-online page, so finish in one sitting.
Applying by fax, mail, or phone
Applicants who cannot use the online tool submit a completed Form SS-4 by fax or mail. Phone is reserved for international applicants only, so US applicants cannot apply by phone. The domestic fax number is 855-641-6935, per the IRS Form SS-4 instructions. The IRS advises submitting Form SS-4 four to five weeks before you need the EIN because of mail processing lag.
What is the CP 575 notice?
The CP 575 is the IRS confirmation notice that reports your new EIN. The IRS issues it once per EIN and never reissues it, so save it. Banks and payroll providers often ask to see it. If you lose the CP 575, the IRS can issue a 147C verification letter instead when you call the Business & Specialty Tax Line and verify your identity as the responsible party.
Who is the responsible party on Form SS-4?
The responsible party is the individual who ultimately owns or controls the LLC, or exercises ultimate effective control over it. With limited exceptions for government entities, the responsible party must be a natural person, not another entity, per the IRS Form SS-4 instructions. Two rules trip up founders who form several entities at once.
First, the IRS issues a maximum of one EIN per responsible party per day, across all application methods, per the IRS Form SS-4 instructions. Applications beyond the first in a day are refused, so stagger them. Second, if the responsible party or their address changes, the LLC must report the change to the IRS on Form 8822-B within 60 days of the change, per the IRS.
How long does it take to get an EIN?
Online is immediate, phone is issued during the call, fax takes about four business days, and mail takes about four weeks. The timings below come from the IRS. Note one lag: even after issuance, the IRS advises waiting up to two weeks before the EIN is active for e-filing or electronic deposits, though it works right away for opening a bank account.
| Method | Time to receive EIN | Source |
|---|---|---|
| Online | Immediate, at end of session | IRS “Get an EIN” page |
| Phone (international) | During the call | IRS EIN page |
| Fax | About 4 business days (with return fax) | IRS Form SS-4 instructions |
| About 4 weeks | IRS Form SS-4 instructions |
How much does it cost to get an EIN?
Nothing. The IRS issues EINs for free through every application method, and there are no renewal or maintenance fees, per the IRS Employer Identification Number page. Be careful with third-party sites that charge $50 to $300 for the same free filing. That is a convenience fee, not an IRS charge. Paying a formation service can make sense for a genuinely complex case, such as a foreign owner without an SSN, but the IRS never charges you.
Can a non-US resident get an EIN without an SSN?
Yes. You do not need an SSN or ITIN to get an EIN. An SSN or ITIN is only required for the online tool. A foreign responsible party writes “Foreign” on Form SS-4 line 7b and applies by phone, fax, or mail. International applicants can call the IRS at 267-941-1099, Monday–Friday 6:00 a.m. to 11:00 p.m. Eastern Time, per the IRS Employer Identification Number page. This line is not toll-free.
Phone applicants receive the EIN during the call. As backups, the international fax number is 855-215-1627 within the US or 304-707-9471 outside it, per the IRS. In practice, an SS-4 filed by a non-resident without an SSN often takes several weeks to process, which is why it is the biggest bottleneck in a US entity setup.
What are the EIN requirements for a foreign-owned single-member LLC?
A foreign-owned single-member disregarded LLC must have an EIN, with no optional path. IRS regulations, effective for tax years beginning in 2017, treat such an LLC as a domestic corporation solely for reporting on Form 5472. It must file Form 5472 (Information Return of a 25% Foreign-Owned U.S. Corporation) attached to a pro forma Form 1120 each year it has reportable transactions with its foreign owner, and the pro forma Form 1120 requires an EIN.
The penalty for failing to file Form 5472, or filing it late, is $25,000 per form per year under IRC §6038A, per the IRS Form 5472 instructions. This obligation catches many foreign founders by surprise, so treat the EIN and the annual Form 5472 as a single compliance package.
How Commenda helps you get an EIN for your LLC
Getting an EIN is straightforward for a US founder and slow for everyone else. Commenda’s incorporation service forms your US LLC, obtains the EIN (including for foreign founders without an SSN), and handles the state and federal paperwork end to end, so you never touch an IRS form. If your LLC is one entity in a larger structure, Commenda’s entity management keeps every ongoing filing on track, and the Commenda compliance calendar tracks deadlines like the annual Form 5472 by entity.
Book a demo and get your US LLC formed and EIN filed without touching an IRS form: schedule a demo with Commenda.
