- August 18, 2026
- Posted by: OTIN Editorial Team
- Category: EIN
North Dakota businesses apply for an Employer Identification Number (EIN) through the IRS, not through a North Dakota state agency. For an eligible applicant, the fastest route is the IRS online EIN service: an approved online application receives an EIN immediately. Applying directly through the IRS is free.
An EIN is a federal taxpayer identification number for a business or other organization. It does not replace North Dakota registrations that may apply to the business. Before starting, confirm that the entity has been formed, identify the responsible party, and choose an application method that fits the applicant’s eligibility and timing.
North Dakota EIN Quick Facts
| Question | Quick answer |
|---|---|
| Who issues an EIN? | The IRS issues EINs. North Dakota does not issue the federal number. |
| What is the fastest method? | Eligible applicants can use the IRS online service. Approved online applications receive an EIN immediately. |
| What does it cost? | The IRS does not charge a fee when an applicant applies directly through the agency. |
| Can the online application be saved? | No. It must be completed in one session and expires after 15 minutes of inactivity. |
| Are fax and mail available? | Yes. Qualifying North Dakota applicants may submit Form SS-4 by fax or mail. |
| Is there an issuance limit? | The IRS limits EIN issuance to one EIN per responsible party per day across online, telephone, fax, and mail applications. |
| Does an EIN create a North Dakota withholding account? | No. The state withholding account is a separate registration. |
Determine Whether the Business Needs an EIN
Not every North Dakota business automatically needs an EIN merely because it operates in the state. The need for the number depends on the entity’s federal tax and reporting circumstances. Avoid applying simply to complete a general startup checklist; first determine how the business is organized and how it will be treated for federal purposes.
An EIN is also different from a state sales tax number, withholding account, business registration, or other state credential. A business preparing for multiple registrations should keep each number and agency separate. For a broader explanation of identifiers used during startup, see how to get a tax ID number in North Dakota for a new business.
Employer registration is one important example of the distinction. A North Dakota employer must obtain a state withholding account when it pays wages for services performed in North Dakota or when the business is based in North Dakota. North Dakota directs an employer that needs an EIN to obtain it from the IRS, but receiving an EIN does not automatically establish the separate state account.
Sales tax registration is another separate issue. A business evaluating that obligation can review information about North Dakota state sales tax number registration. An EIN should not be treated as a substitute for that state registration.
Prepare Before Starting the Application
A short preparation review can prevent an interrupted online session or an application submitted under incomplete entity information.
- Form the legal entity first when applicable. An LLC, partnership, corporation, or tax-exempt organization should be formed through the state before applying for an EIN. Applying before formation may delay the EIN application. A prospective LLC owner can review the North Dakota LLC formation steps before requesting the federal number.
- Identify the responsible party. For the online service, the applicant must be the responsible party or an authorized representative and must have the responsible party’s SSN or ITIN. Government entities are the stated exception permitting an EIN in place of that individual identifier.
- Check online eligibility. The IRS online service may be used when the principal place of business is in the United States or a U.S. territory. This test applies specifically to the online method.
- Set aside uninterrupted time. The online application cannot be saved and must be completed in one session. It expires after 15 minutes of inactivity, so gather the entity and responsible-party information before opening the service.
- Check the daily limit. Only one EIN may be issued per responsible party per day. Switching from online to fax or mail does not avoid that limit because it applies across all application methods.
Review names and entity details for consistency before submitting. The goal is to request the EIN for the entity that has actually been formed, rather than for an anticipated version of the business.
Choose an EIN Application Method
Apply online
Eligible North Dakota applicants can apply directly through the IRS “Get an employer identification number” service. If the application is approved online, the EIN is issued immediately. The applicant should print the EIN confirmation letter before leaving the completed session.
The online method is generally the practical choice when the applicant meets the location and responsible-party rules and can finish the application without interruption. Because the session cannot be saved, do not begin while still waiting for formation details or responsible-party information.
Apply by fax
An applicant whose legal residence, principal place of business, or principal office or agency is in North Dakota or another state may fax Form SS-4 to 855-641-6935. If the applicant supplies a fax number, the IRS generally returns the EIN by fax within four business days.
Fax can be useful when the online eligibility rules are not met or when the applicant prefers to submit Form SS-4. The return timeframe depends on providing a fax number and is not the same as immediate online issuance.
Apply by mail
For a qualifying North Dakota applicant using mail, the IRS instructs applicants to complete Form SS-4 at least four to five weeks before the EIN is needed. Mail the form to:
Internal Revenue Service
Attn: EIN Operation
Cincinnati, OH 45999
The IRS states that the EIN will arrive by mail in approximately four weeks. Because the recommended lead time is longer than the approximate delivery period, plan around the full filing guidance rather than assuming the number will arrive by a particular business date.
Do not use the domestic telephone method
Domestic taxpayers cannot obtain an EIN by telephone. Telephone applications are limited to applicants that do not have a legal residence, principal place of business, or principal office or agency in the United States or U.S. territories. A typical North Dakota-based applicant should therefore evaluate online, fax, or mail instead.
Costs, Confirmation, and Ongoing Records
The IRS does not charge a fee to obtain an EIN when the application is made directly through the agency. A charge from another service is not an IRS application fee and may instead cover optional preparation or submission assistance.
After online approval, print the EIN confirmation letter as instructed. Keep the confirmation with the business’s permanent records and use the legal entity’s information consistently when completing later business documents. Treat the EIN as a federal identifier rather than proof that every state registration has been completed.
North Dakota employer withholding illustrates why that distinction matters. If the business pays wages for services performed in North Dakota or is based in North Dakota, it must obtain the applicable state withholding account separately. The EIN application does not complete that state registration.
Also preserve a clear record of which entity received the EIN. This is particularly important when an owner operates more than one business, changes business structure, or manages several registrations. Before submitting another EIN request, remember that the one-EIN-per-responsible-party-per-day limit applies regardless of whether the request is made online, by fax, by mail, or through the telephone method available to qualifying international applicants.
Frequently Asked Questions
Can I get a North Dakota EIN online immediately?
An eligible North Dakota applicant may use the IRS online EIN service when the principal place of business is in the United States or a U.S. territory. If the online application is approved, the EIN is issued immediately. The applicant must be the responsible party or an authorized representative and have the responsible party’s SSN or ITIN, subject to the stated exception for government entities.
How much does it cost to apply for an EIN in North Dakota?
The IRS does not charge a fee when an applicant obtains an EIN directly through the agency. Any amount charged by a third-party provider is not an IRS application fee.
Should I form my North Dakota LLC before applying for an EIN?
Yes. The IRS states that an LLC, partnership, corporation, or tax-exempt organization should be formed through the state before applying for an EIN; otherwise, the EIN application may be delayed.
Can I apply for a North Dakota EIN by fax or mail?
Yes. A qualifying North Dakota applicant may fax Form SS-4 to 855-641-6935; the IRS generally returns the EIN by fax within four business days when a fax number is provided. For mail, send Form SS-4 to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999. The IRS advises completing the form at least four to five weeks before the EIN is needed and states that the EIN arrives by mail in approximately four weeks.
Does an EIN automatically register a North Dakota withholding account?
No. An EIN is a federal identifier, while a North Dakota withholding account is a separate state registration. An employer must obtain the state account when it pays wages for services performed in North Dakota or when the business is based in North Dakota.