How to Apply for an EIN: Step-by-Step Application Guide

To apply for an EIN, first form the legal entity with the state if you are creating an LLC, partnership, corporation, or tax-exempt organization. Then identify the responsible party, gather the entity’s identifying information, and choose one IRS application method. Eligible applicants can use the IRS online EIN tool; applicants in the 50 states or District of Columbia may instead submit Form SS-4 by fax or mail.

An EIN is a nine-digit number issued by the Internal Revenue Service for federal tax filing and reporting. It is not a sales tax permit, resale certificate, or state tax account. A business may need an EIN to pay sales taxes, but sales tax exemptions and registration requirements are determined under state law rather than federal law. Businesses making taxable sales should therefore treat obtaining an EIN and registering for state sales tax as separate tasks.

Determine Whether You Can Apply Online

The IRS online EIN tool may be used when the entity’s principal place of business is in the United States or a U.S. territory. The person completing the online application must be the responsible party or an authorized representative and must have the responsible party’s Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN).

The responsible party is the person who ultimately owns or controls the entity or who exercises ultimate effective control over it. Except when the applicant is a government entity, the responsible party must be an individual. This generally means the application should identify a real person rather than another business entity.

Before applying, confirm that the business itself is ready:

• Form the entity first. An LLC, partnership, corporation, or tax-exempt organization should be formed through its state before requesting an EIN. Applying before state formation may delay the EIN application.
• Identify the correct responsible party. Use the individual who ultimately owns or controls the organization, not simply the person entering information into the application.
• Select one submission method. Do not submit an online application and then send Form SS-4 for the same entity. The IRS instructs applicants to use only one method for each entity.
• Account for the issuance limit. EIN issuance is limited to one EIN per responsible party per day across online, telephone, fax, and mail requests.

Domestic taxpayers cannot obtain an EIN by telephone. Telephone applications are limited to applicants that have no legal residence, principal place of business, or principal office or agency in the United States or U.S. territories.

Gather the Information for the Application

Preparing the application details before beginning helps keep the entity’s federal, state, banking, and business records consistent. Whether applying online or completing Form SS-4, organize the following information:

• The entity’s exact legal name as established in its formation records.
• Any trade name or DBA used by the business, kept distinct from the legal entity name.
• The entity’s mailing address and physical business address.
• The type of entity, such as sole proprietorship, partnership, LLC, corporation, or tax-exempt organization.
• The date the business or legal entity began.
• The responsible party’s full legal name and SSN or ITIN.
• A clear description of the organization’s principal activity, products, or services.
• Information about why the EIN is being requested.
• Ownership, accounting, and operational details needed to complete the applicable questions.

Use the business’s legal documents as the reference point rather than relying on memory. For example, if an LLC’s state formation document includes punctuation or a specific ending such as “LLC,” use that legal name consistently. A storefront name, website name, or product brand may be a trade name without being the entity’s legal name.

Also distinguish between the responsible party and an authorized representative. The responsible party is the individual who ultimately owns or controls the entity. An authorized representative may be permitted to complete the application, but that does not make the representative the responsible party.

Apply for an EIN Step by Step

1. Complete state formation when applicable. If the applicant is an LLC, partnership, corporation, or tax-exempt organization, complete its state formation before requesting the EIN. Keep the approved formation information available while preparing the application.
2. Confirm the entity and responsible party. Decide which legal entity is applying and identify the individual who ultimately owns or controls it. If one owner operates multiple legal entities, do not assume one application covers every entity.
3. Choose one application method. Eligible online applicants can use the IRS “Apply for an EIN” tool. Applicants in the 50 states or District of Columbia can also submit Form SS-4 by fax or mail. Do not send a duplicate request through another method while the first request is pending.
4. Enter or write the information carefully. Match the entity name to its formation documents, provide the correct responsible-party information, and describe the business activity plainly. Review addresses, identification numbers, and entity selections before submitting.
5. Submit the application. An eligible applicant using the online tool can receive an EIN free directly from the IRS, and the number may be used immediately after online issuance. Check the live IRS page for the online tool’s current availability before starting.
6. Save the confirmation. Retain the EIN confirmation with the entity’s permanent records. Provide the number only when it is legitimately needed for tax administration, banking, licensing, payroll, or another business purpose.

Applying by fax

An applicant whose legal residence, principal business, office, or agency is in a state or the District of Columbia may complete Form SS-4 and fax it to 855-641-6935. When the applicant provides a return fax number, the IRS generally returns the EIN within four business days. Because submission details can change, check the current Form SS-4 instructions before transmitting the form.

Applying by mail

Applicants in the 50 states or District of Columbia may sign and mail Form SS-4 to:

Internal Revenue Service
Attn: EIN Operation
Cincinnati, OH 45999

The IRS instructs mail applicants to apply at least four to five weeks before the EIN is needed, and receipt by mail is approximately four weeks. Verify the current Form SS-4 mailing instructions before sending the application.

Handle Sales Tax Registration Separately

Receiving an EIN completes a federal identification step; it does not by itself register a business to collect sales tax. State law determines sales tax exemptions and the registration obligations that apply to a seller. The appropriate next step depends on where the business operates, where it makes sales, and the state rules applicable to its activities.

For example, a newly formed retailer might obtain its EIN for federal reporting and then complete a separate sales and use tax registration with the relevant state. A service provider should not assume it is exempt merely because it does not describe itself as a retailer; the treatment of particular transactions depends on the applicable state’s rules.

Use guidance tailored to the relevant jurisdiction when moving from the federal EIN process to sales tax registration. State-specific walkthroughs include:

• Georgia Sales and Use Tax Registration: A Step-by-Step Guide
• Colorado Sales Tax Registration: A Step-by-Step Guide for 2026
• Missouri Sales Tax Registration Step-by-Step
• Illinois Sales Tax Registration Step-by-Step
• North Carolina Sales and Use Tax Registration: How to Apply

Keep the EIN confirmation separate from state sales tax permits, account notices, resale documentation, and filing records. Each document serves a different purpose, even when the same business name and EIN appear on several records.

What to Do After the EIN Is Issued

Review the EIN confirmation as soon as it is available. Confirm that the legal name and other identifying details correspond to the intended entity, then store the confirmation with formation documents and other permanent records. Avoid requesting a second EIN merely because a copy of the confirmation is misplaced or because another application method appears faster.

Use the EIN consistently when a bank, tax agency, payroll provider, licensing authority, or other legitimate recipient requests the entity’s federal tax identification number. Do not substitute a DBA for the legal entity name when a form asks for the legal name associated with the EIN.

Consider these practical examples:

• New LLC: The organizer first completes the LLC’s state formation. The appropriate individual is then identified as the responsible party, and an EIN application is submitted for the LLC using one method. State sales tax registration is handled separately if required for the LLC’s activities.
• Sole proprietor using a DBA: The owner distinguishes their legal identity from the store’s trade name when completing the application. The DBA does not replace the responsible party’s identity or transform the trade name into a separate legal entity.
• Owner forming two entities: Each entity’s records and application are prepared separately. Because EIN issuance is limited to one EIN per responsible party per day, the owner plans the submissions rather than attempting to obtain both numbers on the same day.
• Applicant mailing Form SS-4: The applicant signs the form, checks the current mailing instructions, and sends it early enough to account for the IRS mailing timeframe rather than submitting an online duplicate while waiting.

The key is to keep each layer of compliance distinct: state entity formation establishes the legal organization, the EIN identifies it for federal tax filing and reporting, and state sales tax registration addresses state-level sales tax obligations. Completing one layer does not automatically complete the others.