Get an EIN after the state entity exists (2026)

An Employer Identification Number is a federal tax ID. Banks, payroll, and many state tax accounts ask for it. It is not a second formation, and it is not a license. The IRS tells applicants who are creating a corporation or LLC to form the state entity first. If the state filing is still pending, wait. Applying early can delay the EIN.

Neighbor desks: Change EIN responsible party · Cancel or deactivate an EIN · Single-member vs multi-member LLC · LLC entity classification election · First business checking account · Operating agreement · After you form an LLC.

Short version for 2026: the IRS issues an EIN for $0 on IRS.gov after the state entity exists (articles accepted) → finish the online application in one session during posted hours (one EIN per responsible party per day) → print or save the confirmation letter → open business checking in the LLC’s name. Form SS-4 fax/mail is the alternate path. This is a process map for operators who just filed.

How do I get an EIN for my LLC?

After the state articles are accepted — not merely uploaded — apply free on IRS.gov. The IRS tells corporation and LLC applicants to form the state entity first. Complete the online application in one session during posted Eastern hours, then print or save the confirmation letter. Fax or mail Form SS-4 if you cannot use the online tool.

Five desk steps in order:

1. Confirm state articles accepted. Confirm the state articles exist. For an LLC, that means the Secretary of State (or Division of Corporations) has accepted the filing — not merely that a form was uploaded. Applying while the state filing is still pending can delay the EIN.
2. Gather legal name, entity type, and responsible-party ID. Have the exact legal name (letters, numbers, hyphens, ampersands only), entity type including one member vs more than one, and the responsible party’s SSN or ITIN. Nominees may not apply. The online session cannot be saved.
3. Apply free on IRS.gov (or fax/mail Form SS-4). Open the IRS get-an-EIN page during posted Eastern hours and complete the free online application in one session. One EIN per responsible party per day. If you cannot use online, fax or mail Form SS-4 — use only one method per entity.
4. Print or save the confirmation letter. Print or save the EIN confirmation letter before closing the browser. Keep it with the formation packet for the bank, licenses, and later IRS desks.
5. Use the EIN; wait before e-file / electronic deposits. The IRS says the EIN can be used immediately for most business needs, including opening a bank account. Wait up to two weeks before e-filing a return or making electronic tax deposits.

Live path: IRS — Get an employer identification number. State walkthroughs stay on the 50-state formation index — this EIN page does not choose a formation state. Still deciding whether to form? LLC vs sole proprietorship · Convert a sole proprietorship to an LLC.

What are the IRS online EIN hours?

The IRS online EIN tool runs on Eastern Time: Monday through Friday from 6:00 a.m. to 1:00 a.m. the next day, Saturday from 6:00 a.m. to 9:00 p.m., and Sunday from 6:00 p.m. to midnight. Outside those windows the tool is closed, so plan one uninterrupted session inside them and confirm the hours on IRS.gov.

The application cannot be saved and expires after 15 minutes of inactivity, so start with enough time to finish before the window closes. Sunday has the shortest window: the tool opens only at 6:00 p.m. Eastern.

Should I apply for an EIN online, by fax, or by mail?

Apply online if you can: it is free and usually returns the EIN in minutes during posted hours. If you cannot use the online tool, fax Form SS-4 (about four business days) or mail it (about four weeks). Phone applications are only for applicants whose principal place of business is outside the U.S. Use one method per entity.

For a principal place of business in one of the 50 states or the District of Columbia, the IRS lists: Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999, fax 855-641-6935. International applicants use a different phone and fax path on the IRS EIN hub — follow that page rather than inventing a number here.

Is an EIN free, or should I pay a service to get one?

Free. The IRS charges no fee for an EIN and warns applicants to beware of websites that charge for one. Paid “get your EIN” sites resell Form SS-4 or walk through the same IRS website, and a formation shop that bundles an EIN is charging for convenience. If a site asks for a card, close it and open IRS.gov.

Is there a one-EIN-per-responsible-party-per-day limit?

Yes. The IRS issues one EIN per responsible party per day, and the Form SS-4 instructions apply that limit to every channel: online, telephone, fax, and mail. If one person is the responsible party for two new LLCs, apply for the second on a later day instead of switching methods. Confirm the rule on the live IRS get-an-EIN page.

For trusts the limit is applied to the grantor, owner, or trustor; for estates, to the decedent or debtor — confirm those notes on the live Form SS-4 instructions if they apply. If you are forming several related entities, stagger responsible parties only when each person truly owns, controls, or manages that entity’s funds and assets under IRS responsible-party rules — do not invent nominee workarounds. Nominees may not apply. After the number issues, a later control change is the responsible-party desk, not a second first-issue: Change EIN responsible party.

What name and address rules does the EIN application enforce?

Enter the LLC’s name as it appears on the accepted articles, but IRS systems accept only letters, numbers, hyphens, and ampersands. Spell out or drop other symbols (Jones.Com becomes Jones Dot Com or Jones Com), turn slashes into hyphens, and remove apostrophes. Street addresses are capped at 35 characters, so use USPS standard abbreviations.

The rule covers how IRS systems store the name; it does not change the legal name the state approved. If the name is not settled yet, clear it with the state first: LLC name availability.

How does a single-member LLC complete Form SS-4?

On Form SS-4 (Rev. December 2025 instructions): line 8a Yes, line 8b enter 1. For a disregarded single-member LLC, check Other on line 9a and write “disregarded entity” — do not invent a sole-prop box as the LLC type. Line 10 is often Banking purpose when the bank needs the number. Confirm lines on the live instructions.

The IRS instructions for Form SS-4 (Rev. December 2025) say a domestic LLC with only one member is, by default, disregarded as an entity separate from its owner for income tax. When that disregarded single-member LLC needs an EIN (bank KYC, employment tax, excise, state requirement, or Form 5472 facts), complete lines 8a–8c for the LLC, then on line 9a check Other and write “disregarded entity” (or the more specific instruction text when filing for Form 5472 or an association election — confirm the live disregarded-entities block). Do not treat “Sole proprietor” on line 9a as a substitute LLC-type checkbox for the disregarded LLC itself.

Multi-member domestic LLCs that accept the default partnership classification check Partnership on line 9a. Electing association taxable as a corporation (Form 8832) or S corporation (Form 2553) is a different classification desk — map only: LLC entity classification election · LLC S corp election. Foreign-owned U.S. disregarded entities that may need Form 5472 after the EIN: File Form 5472. On Line 10, check only one box; if the number is only for the bank, that is Banking purpose, not Hired employees.

When can I start using a new EIN?

Right away for most business needs: opening a bank account, applying for business licenses, and filing a tax return by mail. The IRS says to wait up to two weeks before you e-file a return, make electronic tax deposits, or pass IRS TIN Matching. Keep the confirmation letter; banks often ask for it with the filed articles.

Next desks once the letter is saved: bring the articles, EIN confirmation, ID, and usually an operating agreement to the bank (First business checking account · LLC operating agreement basics), then city, county, or state permits (Business license after you form an LLC). Card issuers usually ask for the EIN too: Open a business credit card after you form an LLC. Hiring? Employment-tax setup starts here: Hire your first employee after forming an LLC.

When do you need a new EIN vs keep the existing one?

Keep the same EIN for name or address changes alone, and usually after a responsible-party update — that is Form 8822-B territory: Change EIN responsible party. A new number is generally tied to ownership or structure changes that create a different entity path. Confirm IRS “When to get a new EIN.” Closing an unused account is cancel / deactivate.

IRS When to get a new EIN generally ties a new number to ownership or structure changes that create a different entity path (for example terminating an LLC and forming a new corporation or partnership). Name or address changes alone do not. Changing only a tax election (Form 8832 / S election) generally does not either. A single-member LLC that already uses the owner’s sole-proprietor EIN may still need its own number when employment or excise taxes apply — read the live LLC table for your facts; do not invent a blanket rule from this page.

Other post-acceptance desks: publication / newspaper notice where your state requires it, sales tax permit when you sell taxable goods or services, the App Store and Google Play organization accounts if you publish apps (Apple’s W-9 asks a business entity for its EIN), and the full after you form an LLC checklist. If you later need to close the IRS business account: Cancel or deactivate an EIN.

How do I find a lost EIN?

Check the notice the IRS issued when you applied, ask the bank that holds the LLC’s account, check agencies where you applied for state or local licenses, and look on past business tax returns. If that fails, call the IRS Business and Specialty Tax Line at 800-829-4933, Monday to Friday 7 a.m. to 7 p.m. local time, after identity verification.

EIN FAQ

Does a single-member LLC need an EIN?

Often yes, if only because banks usually want one for an LLC-titled account, even when the LLC is disregarded for income tax. Needing a number for a bank is not the same as owing employment tax. Ownership-count map: Single-member vs multi-member LLC. Classification election (Form 8832) is a different desk: LLC entity classification election.

Why can’t I save my EIN application and come back later?

The online application cannot be saved, and the session expires after 15 minutes of inactivity — finish in one sitting. Have the accepted articles, exact legal name, entity type, and the responsible party’s SSN or ITIN ready before you start. The one-EIN-per-day limit still applies if you have to restart the next calendar day.

What this page does not cover

• Whether a particular sole proprietor needs an EIN. Many do not, until they hire, form an entity, or a bank requires one.
• Employment-tax deposits, EFTPS enrollment, or Form 941.
• State tax withholding accounts or sales tax permits — those are separate agencies. Seller’s permit map: Sales tax permit after you form an LLC.
• Beneficial-ownership reports to FinCEN. The IRS page points at FinCEN.gov; for where U.S.-formed LLCs stand now, see Do LLCs file a BOI report?
• State newspaper publication / Certificate of Publication — that is a state desk, not the EIN: LLC publication requirement.
• Changing the EIN responsible party after ownership or control shifts — Change EIN responsible party (often Form 8822-B territory; confirm on IRS.gov).
• Canceling / deactivating an EIN account — Cancel or deactivate an EIN.
• Form 8832 entity classification elections — LLC entity classification election.