How to Get an EIN for an LLC: Step-by-Step Guide (2026)

A limited liability company (LLC) is a business structure that separates personal assets from business debts and obligations. It’s one of the most common ways for US entrepreneurs to formalize a business. One of the first steps after forming an LLC is getting an employer identification number (EIN).

The US Bureau of Labor Statistics recorded 309,000 establishment births in the second quarter of 2025, accounting for 955,000 new private-sector jobs. Each of those businesses needs a way to identify itself to the IRS, open a bank account, work with suppliers, and file taxes. For many, that identifier is an EIN.

This guide covers what an EIN is, whether an LLC is required to have one, how it differs from other tax ID numbers, and how to apply for one through the IRS.

What is an EIN (and why is it also called a FEIN)?

An employer identification number (EIN) is a nine-digit number the IRS issues to LLCs and other business entities. It’s formatted as XX-XXXXXXX. Federal employer identification number (FEIN) is another name for the same number.

It’s the equivalent of a Social Security number (SSN), but for a business entity rather than an individual.

The same number goes by several names, which refer to the same IRS-issued identifier:

• Employer identification number (EIN)
• Federal employer identification number (FEIN)
• Federal tax ID number
• Federal tax identification number

The IRS uses an EIN to:

• Track a business’s tax obligations.
• Process tax returns.
• Issue tax documents, including Form 1099-K and W-2s.

Financial institutions, state and local tax authorities, lenders, and government agencies also use it to verify a business’s legal identity when: 

• Opening business bank accounts
• Extending business credit
• Administering grants

EIN vs. SSN vs. ITIN vs. tax ID

Several tax ID numbers come up when forming an LLC. The table below clarifies what each one is and how it applies:

For most LLC owners, the EIN is the only business-level tax ID the IRS issues directly. State tax IDs are handled separately by each state’s revenue agency. Getting an EIN doesn’t automatically register the LLC for state taxes, and registering for a state tax ID doesn’t create an EIN.

Does your LLC need an EIN?

Whether an LLC needs an EIN depends on its structure and how it’s taxed. Single-member and multimember LLCs have different requirements.

Single-member LLCs

A single-member LLC is classified as a disregarded entity for federal income tax purposes, meaning the IRS treats the business’s income as the owner’s personal income. 

The IRS doesn’t require a single-member LLC with no employees and no excise tax obligations to get an EIN. 

That said, the IRS still treats a single-member LLC as separate from its owner for employment and certain excise tax purposes.

An EIN is required for a single-member LLC in any of these situations:

• Hiring employees. An EIN is required for payroll and employment tax filings.
• Paying excise taxes. If the LLC sells products or engages in activities subject to excise taxes, such as fuel, alcohol, or tobacco, then an EIN is required.
• Opening a business bank account. An EIN (or SSN for sole proprietors) is among the most common documents financial institutions request when opening a business account.
• Applying for business financing. Having an EIN on file can speed up an application for a small business loan or business line of credit.

Multimember LLCs

Multimember LLCs are taxed as partnerships by default under IRS rules, and an EIN is required. 

According to IRS Statistics of Income data, LLCs made up 72.7% of all partnership returns filed for tax year 2023.

Each multimember LLC files Form 1065, the partnership return, and must have an EIN to do so.

A married couple who jointly own and operate an LLC are an exception. They may elect to have the IRS treat their LLC as a qualified joint venture rather than a partnership, filing as two sole proprietors instead. In that case, the disregarded entity rules for single-member LLCs apply to each spouse’s share.

Note: On March 26, 2025, FinCEN issued an interim final rule exempting all US-formed LLCs from beneficial ownership information (BOI) reporting requirements under the Corporate Transparency Act. Check FinCEN.gov for current requirements, as rules in this area remain subject to change.

When should you get an EIN?

The IRS recommends forming an LLC with the state before applying for an EIN. Submitting the EIN application before state approval can delay processing. Once the LLC is approved, applying for an EIN is the next step before opening a bank account, hiring employees, or filing taxes.

The sequence looks like this:

1. Form the LLC with the state. Register through the relevant state agency and receive confirmation that the LLC is legally formed.
2. Apply for an EIN. Apply through the IRS online application. It’s free and issues the EIN immediately upon approval.
3. Use the EIN for banking, payroll, and taxes. The EIN can be used immediately for most business needs, including opening a business bank account, setting up payroll, and filing federal tax returns by mail. The IRS notes that waiting up to two weeks is required before using the EIN to e-file a tax return or make electronic tax deposits.

For multimember LLCs, having an EIN in place before opening a bank account or hiring is especially important. The EIN is required to file Form 1065 and to run payroll, and most financial institutions won’t open a business account without one.

How to find your existing EIN

If the LLC’s EIN isn’t on hand, there are several places to retrieve it:

• EIN confirmation letter (CP 575). The IRS issues this when an EIN is first assigned. It’s the primary record of the EIN and should be kept on file.
• Previously filed tax returns. The EIN appears on any federal tax return filed under the LLC—Form 1065 for multimember LLCs, or Schedule C for single-member LLCs filing as disregarded entities.
• Business bank account documents. Financial institutions collect the EIN at account opening. It appears on account agreements and related correspondence.
• State business filings. The EIN is often included on state registration documents, licenses, or annual report filings.
• Payroll records and W-2s. If the LLC has employees, the EIN appears on every W-2 issued and on payroll tax filings.

If none of these documents are available, call the IRS Business and Specialty Tax Line at 800-829-4933, Monday through Friday, 7 a.m. to 7 p.m. local time. The IRS will verify identity and provide the EIN over the phone to authorized individuals.

Request a 147C letter from the IRS

A 147C letter is an official IRS document that confirms an LLC’s EIN. It’s the standard verification document that banks, lenders, and government agencies request when the original CP 575 isn’t available, and it’s accepted by Shopify when verifying an EIN for Shopify Payments setup.

To request one, call the IRS Business and Specialty Tax Line at 800-829-4933, Monday through Friday, 7 a.m. to 7 p.m. local time. The IRS will verify identity and, once authorized, can mail or fax the 147C letter. If a fax number is provided, the letter will arrive faster than by mail.

Two things to note before calling:

• The IRS won’t issue a 147C until 30 days after the original EIN was assigned. If the CP 575 wasn’t saved at the time of application, there’s a waiting period before the 147C can be requested.
• Only authorized individuals, including the responsible party, an officer of the LLC, or an authorized representative, can request the letter.

How to get an EIN for your LLC, step by step

1. Determine eligibility
2. Gather necessary information
3. Prepare the application
4. Apply and receive your EIN
5. Confirm the issuance and save your CP-575

The IRS issues EINs directly. There are no fees and no need for third parties. Business owners can choose from three ways to apply: 

• Online
• By fax 
• By mail

Online is the only method that issues an EIN immediately.

1. Determine eligibility

To apply for an EIN, the LLC must have a responsible party with a valid tax ID number, either an SSN or ITIN. The responsible party is the individual who controls the LLC and its assets. 

Only one EIN can be issued per responsible party per day, and nominees are not permitted to apply on the LLC’s behalf.

LLCs based outside the US can’t use the online application. International applicants can apply by calling the IRS at 267-941-1099, Monday through Friday, 6 a.m. to 11 p.m. ET. This is not a toll-free number.

Business structure affects how the EIN application is completed. The IRS classifies LLCs using existing tax categories:

• Single-member LLC. Treated as a disregarded entity by default and taxed as a sole proprietorship unless Form 8832 is filed to elect corporate taxation.
• Multimember LLC. Treated as a partnership by default and taxed under partnership rules unless Form 8832 is filed to elect corporate taxation.
• LLC electing S corporation status. Files Form 2553 to elect S corporation treatment, but must have EIN first. 

The tax classification affects which federal returns the LLC files, but the EIN application process through Form SS-4 is the same regardless of classification.

2. Gather necessary information

Have the following required information ready before starting the application:

• Legal name
• Trade name/DBA
• Addresses
• State and date of formation
• Business entity type (how the LLC is classified for tax purposes)
• Responsible party details (SSN or ITIN of the human being (not a business) who controls the LLC and its assets)
• Reason for applying
• Number of expected employees
• Third-party authorization (signed authorization if applying as a third-party designee)

The LLC’s responsible party, an authorized representative, or a third-party designee with signed authorization can submit the application.

3. Prepare the application

Choose between online, mail, and fax application:

Apply online

The IRS online EIN application is free and issues the EIN immediately upon approval. A few things to know before starting:

• The application must be completed in one session; it can’t be saved.
• It expires after 15 minutes of inactivity.
• Only one EIN can be issued per responsible party per day.
• Print or save the EIN confirmation letter at the end of the session.

The online tool is available during the following times:

• Monday through Friday: 6 a.m. to 1 a.m. ET
• Saturday: 6 a.m. to 9 p.m. ET
• Sunday: 6 p.m. to midnight ET

Apply by fax

Download and complete Form SS-4, then fax it to 855-641-6935. If a return fax number is included on the application, the IRS faxes the EIN back within four business days.

Apply by mail

Download and complete Form SS-4 and mail it to:

Internal Revenue Service Attn: EIN Operation, Cincinnati, OH 45999

Allow about four weeks for processing. If the EIN is needed by a specific date, mail the application at least four to five weeks in advance.

4. Apply and receive your EIN

The EIN online application asks for details about the LLC’s structure, the reason for applying, and the responsible party’s information. If approved, the EIN is issued immediately.

5. Confirm the issuance and save your CP-575

Before closing the session, download and print the confirmation letter, also known as the CP-575, and store both copies somewhere accessible. It is the official IRS record of the EIN and the IRS won’t reissue it.

Fax applicants receive their confirmation by return fax within four business days. Mail applicants receive theirs within about four weeks.