What Is an EIN?
An EIN, or Employer Identification Number, is a federal taxpayer identification number issued by the Internal Revenue Service to identify certain business entities and other taxpayers.
You may also hear it called a Federal Employer Identification Number or Federal Tax Identification Number.
An EIN is not a business entity and does not create an LLC.
What is an EIN used for?
Depending on the business, an EIN may be used for:
- • federal tax filings
- • employment tax reporting
- • certain excise taxes
- • business banking
- • payroll
- • business applications and records
- • identification of the business in financial or administrative transactions
The exact requirement depends on the entity and circumstances.
Is an EIN the same as an LLC?
No.
An LLC is a legal entity formed under state law.
An EIN is a federal identification number issued by the IRS.
You can form an LLC and then obtain an EIN for it. Getting an EIN by itself does not create an LLC.
EIN vs. DBA
A DBA is an alternate business name.
An EIN is a tax identification number.
Neither concept substitutes for the other.
Read What Is a DBA?
EIN vs. Social Security number
An SSN identifies an individual for federal tax and other purposes. An EIN generally identifies a business or other entity for applicable federal tax purposes.
A single-member LLC may in some circumstances use the owner's taxpayer identification number for certain federal income-tax reporting while using the LLC's EIN for other purposes. IRS rules determine the correct treatment.
Do all LLCs need an EIN?
No—not for every federal purpose in every circumstance.
For example, IRS guidance states that a single-member disregarded LLC without employees and without certain excise-tax obligations may not need its own EIN for federal income tax purposes. Other circumstances require one, and an LLC may obtain an EIN for banking or other reasons.
How do you get an EIN?
Apply directly with the IRS. The IRS provides an online EIN application for eligible applicants and other application methods where applicable.
Use the official IRS EIN page rather than paying a third party merely because its website resembles a government application.
Does an EIN expire?
An EIN is generally assigned to identify the taxpayer/entity. Whether a business needs a new EIN after a change depends on the type of entity and what changed. Use current IRS guidance rather than assuming an old EIN should always be reused.