1. Form the legal entity first
For an LLC, corporation, or partnership being created through a state filing, complete that formation before requesting the EIN. The IRS instructs applicants to register a legal entity with the state first. Use the exact legal name shown on the formation document when you apply.
2. Gather the information before you start
You will need the entity's legal name, trade name if different, mailing and physical addresses, entity type, formation date, principal activity, reason for applying, and information about the responsible party. The responsible party is generally the person who ultimately owns or controls the entity or exercises ultimate effective control over it.
If you are using the IRS online application, the principal officer, general partner, owner, grantor, or similar responsible person generally needs a valid taxpayer identification number to use that online process. International applicants have different application options described in the Form SS-4 instructions.
3. Choose one application method
The IRS supports online applications for eligible U.S. applicants and also provides fax and mail procedures through Form SS-4. Certain international applicants may apply by telephone. Do not submit the same request through several channels because duplicate EINs create avoidable cleanup work.
4. Review the entity classification carefully
An EIN application identifies the entity, but it does not by itself make an LLC an S corporation or C corporation for federal income-tax purposes. Tax classification is a separate question. For example, an eligible entity may later make an S corporation election on Form 2553, and some entities use Form 8832 for classification elections.
If you are unsure how the company should be classified for federal tax purposes, settle that question with a qualified tax professional before the first return is due.
5. Save the EIN assignment notice
Treat the EIN confirmation as a permanent company document. Banks, tax professionals, payroll providers, and government agencies may ask for evidence of the number. Store a clean PDF in the entity's permanent records rather than relying on a screenshot or a number copied into a spreadsheet.
Common mistakes to avoid
- Applying before the state entity exists.
- Using a nickname instead of the exact legal entity name.
- Submitting several EIN applications for one entity.
- Assuming an EIN automatically creates a tax election, business license, or state registration.
- Losing the assignment notice after the bank account is opened.