How to get an EIN

By Nicolas StrautPublished Aug 14, 20266 min read

Key takeaways

An EIN is free. The IRS says it plainly: "Beware of websites that charge for an EIN. You never have to pay a fee for an EIN."
Download your CP 575 confirmation notice before you close the browser. If you skip this step, you can't go back for the CP 575. The Taxpayer Advocate says you'll then wait a month to request a 147C letter instead.
Form your LLC or corporation with your state first, then apply. The IRS says to form the entity first. Applying first can leave you with an EIN attached to an entity that doesn't exist yet.

In this article

Who needs an EIN?
How to apply for an EIN in 4 ways
What is the one EIN per day rule?
Who is the responsible party on Form SS-4?
Do you have to pay for an EIN?
How to find an EIN you have lost
Frequently asked questions about getting an EIN

You get an EIN directly from the IRS for free, in minutes, through its online application. The tool runs Monday to Friday from 6:00am to 1:00am Eastern, and on weekends too.¹ You'll need the responsible party's Social Security number or ITIN, and your entity has to already be formed with your state.

Who needs an EIN?

You need an EIN if your structure or your activities trigger one of six specific federal obligations. The IRS test is a list of six items, and answering yes to any one item is enough:²

You have employees.
You operate as a corporation or a partnership.
You file employment, excise, or alcohol, tobacco, and firearms returns.
You withhold tax on non-wage income paid to a non-resident alien.
You have a Keogh plan.
You're involved with trusts, estates, non-profits, real estate mortgage investment conduits, farmers' cooperatives, or plan administration.

Does a single-member LLC need an EIN?

A single-member LLC that's a disregarded entity, has no employees, and has no excise tax liability doesn't need an EIN at all. The IRS says it "should use the name and TIN of the single member owner for federal tax purposes."³ Once the LLC pays wages, it has to use its own name and EIN for employment taxes. Our LLC vs sole proprietorship guide compares the two structures. Our guide on whether freelancers need an LLC covers whether to form one at all.

Does a sole proprietor need an EIN?

A sole proprietor needs an EIN only with a qualified retirement plan or an employment, excise, alcohol, tobacco, or firearms filing obligation. The Schedule C instructions state: "You need an EIN only if you have a qualified retirement plan or are required to file employment, excise, alcohol, tobacco, or firearms returns or are a payer of gambling winnings." Run the six-question test and a one-person business with no employees answers no to every item.

Having an EIN, or not having one, changes nothing about what you owe. You still pay self-employment tax on the same net profit and still follow the same estimated tax payments schedule. The self-employment tax calculator shows your self-employment tax either way.

Should you get an EIN even if you do not need one?

You can get an EIN even if you don't need one. The IRS says that if you don't need an EIN for federal tax purposes, you can still request one for banking or state tax purposes. There's a practical reason to get one. An EIN goes on the Form W-9 you hand to each client, which keeps your Social Security number out of the filing cabinets of every company that pays you. Your EIN also belongs on the invoices you send those clients. The invoice generator adds your EIN to every invoice, so the number on the invoice matches the number on the W-9.

How to apply for an EIN in 4 ways

Method	Who can use it	Turnaround
Online	US principal place of business, responsible party with SSN or ITIN	Immediate
Fax	Anyone, 855-641-6935 domestic	About 4 business days
Mail	Anyone, IRS Attn: EIN Operation, Cincinnati OH 45999	About 4 weeks
Phone	International applicants only, 267-941-1099	Same call

Applying by phone isn't a general option. Phone applications are restricted to applicants whose principal place of business is outside the United States.⁴

How to apply online

The online route is the only one that gives you an EIN the same day, so apply during the hours the online application is open.

1. Open the IRS online EIN application. It runs Monday to Friday 6:00am to 1:00am Eastern, Saturday 6:00am to 9:00pm, and Sunday 6:00pm to midnight.
2. Enter the entity's legal name and structure, and the responsible party's SSN or ITIN.
3. Finish in one sitting. The session "expires after 15 minutes of inactivity, and you'll need to start over."
4. Download the CP 575 confirmation notice before you close the tab.

If you miss step 4, you can't return to the platform for the notice. The Taxpayer Advocate says you'll then wait a month before you can request a 147C letter in its place.⁵

How long does it take to get an EIN?

How long it takes to get an EIN depends on which method you use. Online is immediate, and the EIN works the same day to file or pay. Fax takes about four business days, and mail takes roughly four weeks.

The IRS also advises completing Form SS-4 four to five weeks before you need the EIN. So plan ahead and request it a month earlier than you need it. There's also a gap after issuance: a brand-new EIN takes up to two weeks before it reliably works for e-filing and electronic payments.

What is the one EIN per day rule?

The rule is one EIN per responsible party per day. The IRS states: "You can apply for only 1 EIN per responsible party per day." The limit is per day, not per business day. This matters now that the application runs on weekends.

Trusts and estates get their own version of the limit. For a trust, the limit applies to the grantor, owner, or trustor. For an estate, the limit applies to the decedent or the debtor.

Who is the responsible party on Form SS-4?

The responsible party is the person who ultimately owns or controls the entity. The IRS says the responsible party "must be an individual (that is, a natural person), not an entity," unless the applicant is a government entity. You can't name a holding company.

If the responsible party changes later, you don't need a new EIN. You report the change on Form 8822-B.

Do you have to pay for an EIN?

You never have to pay for an EIN. The IRS puts the warning on its own application page: "Beware of websites that charge for an EIN. You never have to pay a fee for an EIN."

Paid sites can't get you an EIN faster or give you special access. They fill in the same free federal form on your behalf and charge you for it.

How to find an EIN you have lost

Start with the paperwork you already have. The IRS points to four places: the original notice it sent when the EIN was issued, the bank that holds your business account, any state or local license applications, and past business tax returns.

If none of those show your EIN, call the Business & Specialty Tax Line on 800-829-4933, open Monday to Friday 7:00am to 7:00pm local time (Alaska and Hawaii follow Pacific time). Ask for Letter 147C, which the IRS sends as verification of an EIN already assigned.

If you never downloaded your CP 575, you'll wait longer. The Taxpayer Advocate says taxpayers who do not download the notice "must wait one month before requesting a 147C EIN verification letter, creating further obstacles to timely business startup."

Frequently asked questions about getting an EIN

Should I get an EIN or LLC first?

Form the LLC first. The IRS tells you to form your entity through your state before applying, and the EIN is issued in that legal entity's name. If you apply for the EIN first, you may have to correct records later. See how much does an LLC cost for what forming an LLC costs.

How much does it cost to get an EIN?

An EIN costs nothing when you apply directly through the IRS, which states you never have to pay a fee for one. Sites charging $50 or more are submitting the identical free application on your behalf. What you're buying there is convenience, not faster processing or any kind of privileged access.

How do I obtain an EIN number?

You obtain an EIN through the IRS online application during its posted hours, with the responsible party's Social Security number or ITIN ready before you start. The session times out after 15 minutes of inactivity and can't be resumed, so set aside ten uninterrupted minutes. International applicants apply by phone, fax, or mail instead.

Can I get an EIN without an SSN?

You can get an EIN without a Social Security number if you have an ITIN, which works in its place for the responsible party. Without either number, you can't use the online tool. You'll have to apply by fax or mail, or by phone if you're applying from outside the United States.

Does my EIN ever expire?

An EIN never expires, and the IRS doesn't reissue or reassign one to a different business. You only need a new number when ownership or structure changes in specific ways the IRS lists, such as incorporating a sole proprietorship or bringing on partners. Changing your address or responsible party doesn't count.

About the author

Nicolas Straut

Personal and business finance writer, former Forbes contributor

Nicolas Straut writes about self-employment and quarterly tax, LLC formation and costs, and tax software for Solvent. He has written about money for about ten years, including for the fintech companies NorthOne and Fundera. He files his own taxes as a freelancer. He isn't a CPA or an enrolled agent (EA).

Sources

https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number
https://www.irs.gov/businesses/small-businesses-self-employed/do-you-need-an-ein · https://www.irs.gov/instructions/i1040sc
https://www.irs.gov/businesses/small-businesses-self-employed/single-member-limited-liability-companies
https://www.irs.gov/instructions/iss4
https://www.taxpayeradvocate.irs.gov/news/nta-blog/when-taxpayers-struggle-to-obtain-an-ein-everyone-loses/2025/09/

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