How to Get an EIN for an LLC

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

An LLC gets its 9-digit EIN free from the IRS by filing Form SS-4. A multi-member LLC must have its own EIN; a single-member LLC needs one only if it has employees or files excise tax forms, but most get one anyway. Apply online for an immediate EIN, or by fax (about 4 business days) or mail (4 to 5 weeks).

Quick Answer

Form: IRS Form SS-4, "Application for Employer Identification Number"
Cost: $0 - the IRS never charges a fee for an EIN
Multi-member LLC: Must have its own EIN (taxed as a partnership by default)
Single-member LLC: Needs one for employees or excise tax; optional otherwise
Responsible party: A person with an SSN, ITIN, or existing EIN
Speed: Online: immediate · Fax: ~4 business days · Mail: 4–5 weeks

Who Needs an EIN for an LLC

Whether an LLC needs its own EIN depends on how many members it has and what it does. An Employer Identification Number is the 9-digit federal tax ID the IRS assigns to a business or other entity. For a limited liability company, the IRS assigns the number to the LLC, but the LLC's default tax treatment - and therefore whether it must have its own EIN - turns on its membership.

A multi-member LLC is treated as a partnership by default, and because a partnership must have an EIN, a multi-member LLC needs its own. A single-member LLC is different: the IRS Single Member Limited Liability Companies page treats it as "an entity disregarded as separate from its owner, unless it files Form 8832," and says it "generally must use the owner's social security number (SSN) or employer identification number (EIN)." That LLC must get its own EIN "if it has any employees or if it will be required to file any of the excise tax forms." New to LLCs? Start with what is an LLC and how to form an LLC.

The membership count matters because it fixes the LLC's default federal tax status, and that status is what the EIN rule follows. One member means a disregarded entity whose activity flows onto the owner's own return; two or more members means a partnership that files its own Form 1065. A partnership is on the IRS's list of entities that must have an EIN, which is why the multi-member case is unconditional. The single-member case is conditional precisely because a disregarded entity can, for income tax, ride on the owner's SSN - until an employee or an excise-tax obligation forces the LLC to be identified in its own right. An LLC can also elect corporate or S-corporation treatment by filing Form 8832 or Form 2553, and any LLC taxed as a corporation needs its own EIN.

Single-Member vs Multi-Member LLC EIN Rules

The core distinction is that a multi-member LLC always needs an EIN, while a single-member LLC needs one only in specific situations. The table sets out the default tax classification and the EIN rule for each.

Feature	Single-member LLC	Multi-member LLC
Default tax classification	Disregarded entity	Partnership
Own EIN required?	Only with employees or excise tax forms	Yes, always
Tax ID used otherwise	Owner's SSN or EIN	The LLC's own EIN
Excise tax forms triggering an EIN	720, 730, 2290, 11-C	N/A (already has EIN)
Common reason to get one anyway	Bank account, privacy, hiring	Required by default

Even when not strictly required, a single-member LLC usually obtains an EIN because most banks require one to open a business account and it keeps the owner's SSN off vendor and payroll paperwork. For the employment and excise-tax context, the IRS notes that "for wages paid after January 1, 2009, the single-member LLC is required to use its name and employer identification number (EIN)" for employment taxes. See single-member LLC and EIN for a business bank account.

What You'll Need Before You Apply

Before you apply, gather the LLC and responsible-party details the IRS Form SS-4 asks for, so you can finish the application in one sitting. Have on hand:

The LLC's exact legal name as filed with the state, plus any trade name;
The LLC's mailing address and the state and date of formation;
The number of members, which sets the default tax classification;
The responsible party's name and their SSN, ITIN, or existing EIN;
The reason for applying (for example, started a new business or hired employees) and the principal business activity.

The IRS advises forming the LLC with the state before applying, because the application asks for the LLC's legal name and formation details; applying after your articles of organization are on file avoids a mismatch. Owners without a Social Security number can still apply - see can you get an EIN without an SSN?

How to Get an EIN for an LLC (Step by Step)

To get an EIN for an LLC, file Form SS-4 with the IRS through the channel that fits your situation. The online tool is fastest for U.S.-based LLCs; fax and mail are the alternatives, and international applicants apply by phone.

Confirm your LLC needs its own EIN. A multi-member LLC must have one. A single-member LLC needs one if it has employees or files excise tax forms; otherwise it may use the owner's SSN, though most get an EIN anyway.
Gather your LLC and responsible-party details. Collect the legal name, address, formation date and state, number of members, and the responsible party's SSN, ITIN, or EIN.
Apply on Form SS-4. Apply through the IRS EIN application: online for an immediate number (U.S. principal business required), or per the Instructions for Form SS-4 by fax to 855-641-6935 or by mail to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999. International applicants call 267-941-1099.
Enter LLC-specific information. Identify the entity type as an LLC, list the number of members, and state the reason for applying. The number of members drives the default tax classification (disregarded entity or partnership).
Receive and save your EIN confirmation. The online tool issues the EIN immediately; save it and the CP 575 confirmation notice with your permanent records, because the IRS issues that confirmation only once.

The IRS limits issuance to one EIN per responsible party per day, so if you are forming several LLCs, plan to space out the applications. For the general walkthrough, see how to get an EIN.

Naming the Responsible Party

Every LLC EIN application must name a responsible party, and it must be a person. The IRS defines the responsible party as the individual who "ultimately owns or controls the entity or who exercises ultimate effective control" over it and manages its funds and assets. On Form SS-4 you list that person's name and their SSN, ITIN, or existing EIN. Except for government entities, the responsible party must be an individual, not another entity. If more than one person could qualify - for example, two managing members - you list the one you want the IRS to treat as the point of contact for the entity's federal tax matters.

This is what lets an LLC owned by a non-resident obtain an EIN: the responsible party may identify with an ITIN instead of an SSN, and applicants who have neither cannot use the online tool but can apply by fax, mail, or phone. If the responsible party later changes, the IRS requires you to report it on Form 8822-B within 60 days, so the agency always knows who controls the entity.

Cost and Processing Time

An EIN for an LLC is free, and the speed depends on the method. The IRS Get an Employer Identification Number page states, "You never have to pay a fee for an EIN." The online application issues the number immediately on approval; the fax method generally returns the EIN within 4 business days; and mail takes about 4 to 5 weeks. Any website charging your LLC a fee to obtain an EIN is reselling a free service - see is there a free EIN number? The number is permanent once assigned, so you never pay to renew it.

After You Get Your LLC's EIN

Once your LLC has its EIN, use it consistently on federal filings, at the bank, and on vendor paperwork. The EIN is how the IRS matches your LLC's returns and information reports to the entity under 26 U.S. Code § 6109. Open the business bank account in the LLC's name using the EIN, give it on business tax filings, and provide it on Form W-9 when a client needs your taxpayer ID.

Keep the CP 575 confirmation notice permanently, because the IRS issues it only once and will not send a duplicate; if you later lose the number, you recover it rather than reapply. A change of business name or address does not require a new EIN, but converting the LLC to a corporation, or otherwise changing its legal structure, generally does. If you ever misplace the number, our lost EIN guide walks through recovering it, and EIN lookup covers finding an EIN more broadly. Using the same EIN consistently across every account and filing is what keeps the LLC's federal records clean.

Common Mistakes to Avoid

The most common EIN mistakes for an LLC are structural, not clerical. Avoid these:

Paying a third party for a number the IRS issues for free;
Applying before forming the LLC, which can create a name mismatch with the state record;
Reapplying for a lost EIN - recover it instead, because an EIN is permanent and never reused;
Using a member's SSN on the LLC's bank account when the account should be in the LLC's name under its EIN;
Naming an entity as the responsible party instead of an individual.

This page is general information, not legal or tax advice, and it does not tell you which tax classification or filing is right for your LLC - that turns on your facts. It explains the EIN process and points to the primary IRS sources so you can confirm your own situation.

How to get an EIN - the general application.
What is an EIN? - definition and legal basis.
Single-member LLC - disregarded-entity rules.
How to form an LLC - the full formation sequence.
Can you get an EIN without an SSN?
EIN (glossary) - the one-line definition.
What is an LLC? - the entity basics.
Business tax - filing obligations tied to your EIN.

Frequently Asked Questions

Does a single-member LLC need an EIN?

Not always. A single-member LLC is a disregarded entity that generally uses the owner's SSN or EIN. The IRS requires its own EIN only if the LLC has employees or must file excise tax forms, but most get one to open a bank account and keep the owner's SSN private.

Does a multi-member LLC need an EIN?

Yes. A multi-member LLC is taxed as a partnership by default, and the IRS requires a partnership to have an EIN. The LLC uses its own EIN, not any member's SSN, for its returns and reporting.

How much does an EIN for an LLC cost?

Nothing. The IRS issues an EIN free and states you never have to pay a fee for one. The online application delivers it immediately. Sites that charge to get an EIN for your LLC are reselling a free government service.

Who is the responsible party for an LLC's EIN?

The individual who owns or controls the LLC and manages its funds and assets. On Form SS-4 you list that person and their SSN, ITIN, or EIN. The responsible party must be a person, not another entity, unless a government entity applies.

Can I get an EIN before my LLC is approved?

The IRS advises forming the LLC with the state first, because the application asks for the LLC's legal name and formation details. Applying after your articles of organization are filed avoids a mismatch between the state record and the IRS record.

Sources

IRS - Single Member Limited Liability Companies (disregarded entity default; uses owner's SSN or EIN; own EIN required for employees/excise tax forms 720, 730, 2290, 11-C; wages after Jan 1, 2009 use the LLC's EIN).
IRS - About Form SS-4 (Application for Employer Identification Number; who files; report responsible-party changes on Form 8822-B within 60 days).
IRS - Get an Employer Identification Number ("You never have to pay a fee for an EIN"; issued immediately; 1 per responsible party per day).
IRS - Instructions for Form SS-4 (fax 855-641-6935 within 4 business days; mail to Cincinnati, OH 45999, 4–5 weeks; phone 267-941-1099; responsible-party definition).
IRS - Responsible parties and nominees (responsible party is the individual controlling the entity; must be a person; may use SSN, ITIN, or EIN).
IRS - Employer Identification Number (need an EIN if you operate as a partnership or corporation).
IRS - Apply for an EIN online (immediate online issuance; U.S. principal business; daily limit).
IRS - Publication 1635, Understanding Your EIN (an EIN is permanent; never reused or reassigned).
IRS - About Form W-9 (provide the LLC's taxpayer identification number to clients).
IRS - About Form 8832 (entity classification election, which changes the LLC's default tax treatment).
IRS - Telephone assistance (Business & Specialty Tax Line 800-829-4933 for EIN questions).
Cornell Legal Information Institute - 26 U.S. Code § 6109, Identifying numbers (identifying number required on returns).

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. This page is information, not advice. Laws, forms, and processing times change; verify current requirements with the IRS before acting.