EIN Number: What It Is, How to Get One and Find One
Independently fact-checked against primary sources (last audited October 25, 2026). · 20 primary sources cited on this page. How we verify our legal content
An employer identification number (EIN) is the nine-digit federal tax ID that the Internal Revenue Service assigns to a business, nonprofit, estate, trust or other entity. The IRS issues it free, and an application filed through the IRS online tool gets its EIN immediately if it is approved. Once assigned, the number belongs to that entity permanently: the IRS can deactivate an EIN, but it cannot cancel one.
This page covers the federal EIN rules the IRS publishes: who needs an EIN, how to apply, when a change in your business calls for a new number, how to close one out, and where to find a lost EIN or another company's EIN. It does not cover state tax account numbers, which each state issues separately. Information verified against IRS, FTC and U.S. Code sources on October 25, 2026.
Where to find an EIN
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What an EIN is
The IRS describes an EIN as "a federal tax ID number for businesses, tax-exempt organizations and other entities." The instructions for Form SS-4, the EIN application, give the formal definition:
"An EIN is a 9-digit number (for example, 12-3456789) assigned to sole proprietors, corporations, partnerships, estates, trusts, and other entities for tax filing and reporting purposes." (Instructions for Form SS-4, Rev. December 2025)
The same instructions say the information you put on the application "will establish your business tax account." The EIN then appears at the top of employment tax returns, on the W-2s an employer hands out, and on the business's income tax return.
An EIN is permanent. The IRS says that once it assigns an EIN to a business entity, "it becomes that entity's permanent federal taxpayer ID number." If the business stops operating, the number is deactivated rather than erased (see the deactivation section below).
Who needs an EIN
The IRS list is short. Under the IRS EIN page, you need an EIN if you:
- Have employees
- Will need to pay employment, excise or alcohol, tobacco, and firearms taxes
- Withhold taxes on income, other than wages, paid to a nonresident alien
The IRS also says you need an EIN to operate a partnership, limited liability company (LLC), corporation, tax-exempt organization, estate, trust (except certain grantor-owned revocable trusts), retirement plan or individual retirement account (IRA), real estate mortgage investment conduit, or farmers' cooperative.
If you don't need an EIN for federal tax purposes, the IRS says "you can still request one for banking or state tax purposes." It adds that EINs "are not intended for other activities, such as state tax lien auctions, sales or lotteries."
Sole proprietors and the Social Security number
The Schedule C instructions add two more triggers: a sole proprietor needs an EIN if it has a qualified retirement plan or is a payer of gambling winnings. A sole proprietor with no employees and none of these triggers is not on either list, and federal forms let that owner work with a Social Security number. The Form W-9 instructions say: "If you are a sole proprietor and you have an EIN, you may enter either your SSN or EIN." For a single-member LLC that is disregarded for tax purposes, the owner enters "the owner's SSN (or EIN, if the owner has one)."
The Schedule C instructions point the same way. Line D on Schedule C asks for the EIN "that was issued to you on Form SS-4," and the instructions say: "Do not enter your SSN on this line." If you do not have an EIN, they say to leave line D blank.
An owner who is not required to have an EIN can still request one for banking or state tax purposes, as the IRS notes above. Once you have both, the W-9 rule means either number works on that form.
Single-member LLCs
The IRS lists the LLC among the entities that need an EIN, but its page on when to get a new EIN adds detail for a single-member LLC. It says to get a new EIN if you "own a single-member LLC and have to file excise or employment taxes." It also says you don't need a new EIN if you "use your sole proprietor EIN for your single-member LLC and don't choose to be taxed as a corporation or an S corporation and don't have employees or owe excise tax."
If you are setting up an LLC, the IRS says to form the entity with your state first and apply for the EIN after. Our guide to LLC operating agreements covers the internal document most LLCs adopt at formation, and the LLC operating agreement generator drafts a starting version.
How to get an EIN for free
The IRS issues EINs at no charge. Its application page says: "Beware of websites that charge for an EIN. You never have to pay a fee for an EIN."
Apply online
The IRS online tool is the fastest route. The IRS says: "If it's approved, we'll issue your EIN immediately online." It then tells you to print your EIN confirmation letter for your records.
The tool has limits worth knowing before you start:
- You must finish in one session. The IRS says the application "expires after 15 minutes of inactivity, and you'll need to start over."
- You can use it only if your organization was formed in the U.S. or a U.S. territory, your principal place of business is there, you are the responsible party or its authorized representative, and you have the responsible party's SSN or ITIN.
- It is open Monday to Friday from 6 a.m. to 1 a.m. (next day), Saturday from 6 a.m. to 9 p.m., and Sunday from 6 p.m. to midnight, Eastern Time.
- You cannot use it if you are applying with an EIN rather than an SSN or ITIN (for example, when the responsible party is another entity), unless you are a government entity.
- You can apply for only one EIN per responsible party per day.
The responsible party is the person in charge of the entity and its assets. The IRS says the application must generally include that person's name, taxpayer ID number and signature, and that "Nominees are not authorized to apply for an EIN."
Apply by fax, mail or phone
If your principal place of business is in the U.S., you can also send Form SS-4. By fax to 855-641-6935, the IRS says it will fax back a cover sheet with the EIN "in about 4 business days" if you provide a fax number. By mail to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999, the IRS says you'll get your EIN "in approximately 4 weeks."
If your principal place of business is outside the U.S., the IRS takes applications by phone at 267-941-1099, Monday to Friday from 6 a.m. to 11 p.m. Eastern time, or by fax or mail.
When you can start using it
The IRS says you can use a new EIN immediately for most business needs, such as opening a bank account, applying for business licenses and filing a tax return by mail. It says to wait up to 2 weeks before relying on it to pass IRS TIN Matching, e-file a return, or make tax deposits and pay electronically.
If a return comes due before your EIN arrives, the IRS says to write "Applied For" and the date you applied in the space for the number.
Do not pay a company for your EIN
On April 1, 2025, the Federal Trade Commission published a consumer alert after "a lot of people have reported to the FTC about companies charging them hundreds of dollars to get their Employer Identification Number (EIN) from the IRS." The FTC said "there's no reason to pay anyone for your EIN" and that "The IRS issues EINs for free."
The FTC said its staff sent letters to businesses selling EINs and that "Lookalike websites can create a false impression about affiliation with the IRS." It warned that such practices may violate the FTC Act and the Impersonation Rule. Its advice: go directly to the IRS website and use the IRS online tool.
If you received an EIN you didn't request, or think someone obtained an EIN in your name, the IRS EIN page has a section on what to do. Our guide to tax identity theft covers the wider steps.
When you need a new EIN and when you don't
The IRS rule of thumb: "You need a new EIN, in general, when you change your entity's ownership or structure." You don't need a new EIN to change your business name, address or responsible party.
The IRS breaks this down by entity type. These are some of its examples; the IRS page has the full list:
| Entity | Get a new EIN if you | No new EIN needed if you |
|---|---|---|
| Sole proprietor | Incorporate; form a partnership; declare bankruptcy | Change your business name or locations; own multiple businesses |
| Corporation (including tax-exempt organizations) | Get a new charter from the secretary of state; are a corporation's subsidiary; change to a partnership or sole proprietorship; merge and create a new corporation | Change your name or location; declare bankruptcy; are a division of a corporation; are the surviving corporation after a merger; choose to be taxed as an S corporation; convert at the state level without changing your business structure |
| Partnership | Incorporate; take over a partnership to operate as a sole proprietor; end a partnership and begin a new one | Change your name or location; declare bankruptcy; have an ownership change that does not terminate the partnership |
| LLC | Terminate an existing LLC and form a new corporation or partnership; own a single-member LLC and have to file excise or employment taxes | Change your name or location; convert a partnership to an LLC classified as a partnership; change your tax election to a corporation or S corporation |
| Estate | Create a trust with estate funds (the new EIN is for the trust); operate a deceased owner's sole proprietorship (the new EIN is for the business) | Change the name or address of the administrator, personal representative or executor |
| Trust | Change a living trust to a testamentary trust; have a revocable trust become irrevocable; change to an estate | Change the trustee; change the grantor or beneficiary name or address |
When the address or the responsible party changes, the IRS directs you to Form 8822-B, and it says changes to the responsible party must be reported within 60 days.
More than one EIN
The IRS says "A business entity should have only one EIN." If you have more than one and aren't sure which to use, it says to call the Business and Specialty Tax Line at 800-829-4933 (TTY 800-829-4059), "and we'll tell you which number to use."
A sole proprietor running several businesses still generally needs one number. The Form SS-4 instructions say a sole proprietor "needs only one EIN, regardless of the number of businesses operated as a sole proprietorship or trade names under which a business operates."
If you buy or take over another employer's business, the IRS says to use your own EIN to report and deposit employment taxes, not the prior employer's.
Closing a business: deactivating an EIN
The IRS says: "If you no longer need your employer identification number (EIN), we can't cancel it, but we can deactivate it."
To deactivate, the IRS asks for a letter that includes the entity's EIN, legal name, address, the EIN assignment notice if available, and your reason for deactivating. It lists two mailing addresses: Internal Revenue Service, MS 6055, Kansas City, MO 64108, or Internal Revenue Service, MS 6273, Ogden, UT 84201.
The IRS will not deactivate the number while returns are outstanding. If you made tax payments, owe business taxes or received a notice to file a business return, it says you "must file all outstanding tax returns and pay taxes owed before we can deactivate your EIN." Exempt organizations follow a separate process with a different address and fax number on the same IRS page. An exempt organization that applied for exemption, was covered by a group ruling or filed an information return cannot deactivate its EIN.
Finding your own EIN if you lost it
The IRS lists four places to look before calling:
- The notice the IRS issued when you applied for the EIN. The IRS calls the original the CP575A-J series, "Notice of New Employer Identification Number"; see our guide to the CP 575 notice, including why the IRS cannot reissue the original.
- The bank that has your business account.
- Agencies where you applied for state or local licenses.
- Past business tax returns.
On IRS forms, the EIN sits in a labeled box: the "Employer identification number (EIN)" field at the top of Form 941, item B on Form 1120, item D on Form 1065, and line D on Schedule C (only if you had an EIN to enter there).
If you still can't find it, the IRS says to call 800-829-4933, Monday to Friday, 7 a.m. to 7 p.m. local time (Alaska and Hawaii follow Pacific time). "We'll verify your identity and provide the number over the phone if you're authorized to receive it."
Proving your EIN to a bank or agency
If you know the number but need proof of it, the IRS lists three ways to confirm an EIN: an entity transcript, a digital CP575 that eligible Business Tax Account users can download, or a call to the business line to request Letter 147C, EIN Previously Assigned. Our Letter 147C guide compares the three and covers who can use each.
Finding another company's EIN
The IRS does not run a public EIN lookup, so there is no official search box where you type a company name and get its number. What exists instead are documents and public filings where an EIN is printed:
- Your employer's EIN is in box b of your Form W-2.
- A business that paid you as a contractor shows its number in the "PAYER'S TIN" box of Form 1099-NEC.
- A vendor or contractor you are paying gives you its taxpayer ID on Form W-9. The IRS says W-9 exists to provide a "correct Taxpayer Identification Number (TIN) to the person who is required to file an information return." See our guide to independent contractor vs. employee status for when those forms come into play.
- A publicly traded company prints its number in the "I.R.S. Employer Identification No." box on the cover of its Form 10-K, filed with the SEC. That is the registrant's own number; a subsidiary has its own EIN, so match the exact legal entity.
- A charity or other tax-exempt organization can be searched by name or EIN in the IRS Tax Exempt Organization Search.
Our EIN lookup tool walks through each situation, including private companies, and links the official source for each step. It does not look up numbers itself, because no official source for that exists.
Why another company's EIN is not public
Federal tax law treats a taxpayer's identifying number as confidential information in the hands of the IRS. Section 6103(a) of the Internal Revenue Code says "Returns and return information shall be confidential," and section 6103(b)(2)(A) defines return information to include "a taxpayer's identity." Section 6103(b)(6) then defines that term:
"The term 'taxpayer identity' means the name of a person with respect to whom a return is filed, his mailing address, his taxpayer identifying number (as described in section 6109), or a combination thereof." (26 U.S.C. § 6103(b)(6))
That is consistent with how the IRS handles phone requests: it gives the number "over the phone if you're authorized to receive it." Even the IRS's own payer tool works in one direction only. TIN Matching, available only to payers and their authorized agents that submit information returns, "lets you validate TIN and name combinations"; you supply the number, and the IRS tells you whether it matches the name.
Section 6103 governs what the IRS discloses, not what a business chooses to share. Businesses print their own EINs on W-2s, 1099s and W-9s, and section 6104(d) of the Code requires exempt organizations described in section 501(c) or (d) to make their annual returns available for inspection "by any individual." That is one reason a charity's EIN is far easier to find than a private company's.
General information, not tax or legal advice
This page explains federal EIN rules as the IRS and the FTC published them, verified on October 25, 2026. IRS procedures, phone hours and online tool access change from time to time, so check the linked IRS page before you act. For advice about your own business structure or tax filings, talk to a CPA, enrolled agent or attorney licensed in your state.
Frequently Asked Questions
What is an EIN number?
An employer identification number is a 9-digit federal tax ID, written like 12-3456789, that the IRS assigns to sole proprietors, corporations, partnerships, estates, trusts and other entities for tax filing and reporting. Despite the name, you can need one without having employees, for example to operate a partnership, corporation or LLC.
Is an EIN free?
Yes. The IRS says you never have to pay a fee for an EIN, and its online application issues the number immediately if it is approved. The FTC warned in April 2025 about companies charging people hundreds of dollars to get an EIN from the IRS.
How long does it take to get an EIN?
Online, the IRS issues the EIN immediately if the application is approved. By fax, the IRS says it faxes back a cover sheet with the EIN in about 4 business days if you include a fax number. By mail, it says to expect the EIN in approximately 4 weeks.
Does a sole proprietor need an EIN?
Only if a listed trigger applies: for example, you have employees, owe employment, excise or alcohol, tobacco and firearms taxes, have a qualified retirement plan, or pay gambling winnings. Otherwise a sole proprietor can use a Social Security number, and the Form W-9 instructions say a sole proprietor who has an EIN may enter either the SSN or the EIN.
Do I need a new EIN if I change my business name?
No. The IRS says you don't need a new EIN to change your business name, address or responsible party. You generally need a new one when the entity's ownership or structure changes, such as a sole proprietor incorporating.
Can I look up a company's EIN on the IRS website?
No. The IRS does not offer a public EIN lookup, and the tax code treats a taxpayer's identifying number as confidential return information. You can find many EINs on documents and filings instead: box b of your W-2, the payer box on a 1099-NEC, a vendor's W-9, a public company's 10-K, or the IRS Tax Exempt Organization Search for charities.
How do I find my lost EIN?
Check the notice the IRS sent when the EIN was assigned, past business tax returns, the bank that holds your business account, and agencies that issued your state or local licenses. If you still can't find it, call the IRS at 800-829-4933, Monday to Friday, 7 a.m. to 7 p.m. local time; the IRS gives the number by phone if you are authorized to receive it.
Can I cancel an EIN I no longer need?
The IRS cannot cancel an EIN, but it can deactivate it. Send a letter with the EIN, legal name, address, the assignment notice if you have it, and your reason. All outstanding returns must be filed and taxes paid first.
Updates
Independently fact-checked against the cited primary sources
Sources and References
- IRS: Instructions for Form SS-4 (Rev. December 2025)(irs.gov).gov
- IRS: Employer identification number(irs.gov).gov
- IRS: Get an employer identification number (online application)(irs.gov).gov
- IRS: Form W-9 (Rev. March 2024)(irs.gov).gov
- IRS: 2025 Instructions for Schedule C (Form 1040)(irs.gov).gov
- IRS: When to get a new EIN(irs.gov).gov
- FTC Consumer Alert: Don't pay to get your Employer Identification Number (EIN) (April 1, 2025)(consumer.ftc.gov).gov
- IRS: If you no longer need your EIN(irs.gov).gov
- IRS: Form 941(irs.gov).gov
- IRS: Form 1120(irs.gov).gov
- IRS: Form 1065(irs.gov).gov
- IRS: General Instructions for Forms W-2 and W-3(irs.gov).gov
- IRS: Form 1099-NEC(irs.gov).gov
- IRS: About Form W-9(irs.gov).gov
- SEC: Form 10-K(sec.gov).gov
- IRS: Search for tax exempt organizations(irs.gov).gov
- 26 U.S.C. § 6103, Confidentiality and disclosure of returns and return information (LII)(law.cornell.edu)
- IRS: Taxpayer Identification Number (TIN) Matching(irs.gov).gov
- 26 U.S.C. § 6104, Publicity of information required from certain exempt organizations (LII)(law.cornell.edu)
- IRS: Understanding your CP575 notice(irs.gov).gov
- IRS: Get a business tax transcript(irs.gov).gov
- IRS: Business Tax Account(irs.gov).gov