Does your business actually need an EIN?
Two facts decide it: your entity type and whether you have employees. A partnership, corporation, estate, and most trusts need an EIN on day 1; a solo sole proprietor with 0 staff does not.
Three triggers force an EIN on any business regardless of type: hiring even 1 employee, filing excise or employment tax, or forming as a partnership or corporation. Opening a solo 401(k) is a fourth, and a bank adds a fifth in practice, because 9 of 10 banks ask for an EIN before opening a business account, even for a 1-owner shop that owes nothing. The EIN itself is a 9-digit number written as 12-3456789.
Run your own facts through the full checklist on the do I need an EIN page, and see how the EIN fits the wider term on the federal tax ID number page.
How do you get a business EIN?
File Form SS-4 on 1 of 5 routes. The IRS online tool issues the EIN in 15 minutes at $0; fax takes 4 business days, mail takes 4 weeks, and the phone route serves international applicants only.
| Route | Speed | Open to | Cost |
|---|---|---|---|
| IRS online EIN Assistant | 15 minutes | SSN or ITIN holder, US address | $0 |
| Fax Form SS-4 | 4 business days | Everyone, with or without an SSN | $0 |
| Mail Form SS-4 | 4 weeks | Everyone | $0 |
| IRS phone, 267-941-1099 | On the call | International applicants only | $0 |
| Paid filing service | 7 to 8 business days | Everyone, no SSN needed | $69 to $99 |
Source: IRS EIN application pages and Form SS-4 instructions, verified July 2026.
All 4 IRS routes cost $0; the 5th is a paid service that prepares the form for you. The phone route, 267-941-1099, is open to international applicants only, and every route caps each applicant at 1 EIN per business day. Line 10 states 1 of 7 reasons for applying and line 11 records the start date. Read the line-by-line walkthrough on the how to apply for an EIN page, fill the form with the SS-4 form helper, or read every field on the Form SS-4 page.
Which route gets a business EIN fastest?
The online route, at 15 minutes, for any US business with an SSN or ITIN holder as responsible party. Fax is next at 4 business days, then mail at 4 weeks. All 4 IRS routes cost $0.
Speed turns on 1 fact: whether the responsible party holds an SSN. With one, the online tool wins for all 7 entity types and closes the same session with the 9-digit number on screen. Without one, the online tool closes, so fax at 4 business days beats mail at roughly 20 business days on the identical form. The IRS caps every applicant at 1 EIN per business day, so a founder building 3 entities files across 3 days.
Which business entity are you?
Find your type below and read its EIN rule. The 7 entities split into 2 groups: partnership, corporation, trust, estate, and nonprofit need an EIN early; a sole proprietor or single-member LLC waits until it hires. A nonprofit files line 9a before its 501(c)(3) application.
LLC
A multi-member LLC needs an EIN on day 1. A single-member LLC needs one once it hires or elects corporate tax; line 8a is checked Yes and line 8b states the member count. Read the full rule on the EIN for an LLC page.
Sole proprietor
No EIN is required until the owner hires an employee, files excise tax, or opens a solo 401(k). Line 9a reads Sole proprietor and the SSN carries every other filing. Read the full rule on the EIN for a sole proprietorship page.
Partnership
Every partnership needs an EIN from formation, with 0 exceptions. Line 9a reads Partnership, and Form 1065 plus each K-1 runs on the EIN, never on a partner's SSN. Read the full rule on the EIN for a partnership page.
Corporation
Every C corporation needs an EIN before its first return. Line 9a reads Corporation and a C corp files Form 1120 at the 21% rate. Read the full rule on the EIN for a corporation page.
S corporation
An S corporation gets its EIN first, then files Form 2553 to elect S status within 2 months and 15 days. Line 9a reads Corporation and the return is Form 1120-S. Read the full rule on the EIN for an S-corp page.
Trust
Most trusts need their own EIN once the grantor dies or the trust becomes irrevocable. Line 9a reads Trust, and Form 1041 reports the income on the EIN. Read the full rule on the EIN for a trust page.
Estate
An estate of a deceased person needs an EIN to open the estate account and file Form 1041. Line 9a reads Estate, and the number replaces the decedent's SSN for estate income. Read the full rule on the EIN for an estate page.
Nonprofit
A nonprofit needs an EIN before it applies for 501(c)(3) status. Line 9a reads Other nonprofit organization, and Form 990 is filed each year on that EIN. Read the full rule on the EIN for a nonprofit page.
Church
A church needs an EIN for a bank account and payroll, though it is automatically tax-exempt under IRC 508 without filing Form 1023. Line 9a reads Church or church-controlled organization. Read the full rule on the EIN for a church page.
Source: IRS Form SS-4 line 9a instructions, verified July 2026.
How does Form SS-4 change by entity?
Four lines carry the entity difference: line 8a asks whether you are an LLC, line 8b counts members, line 9a sets the type, and line 7b accepts Foreign when no SSN exists. The other 14 lines stay the same.
| SS-4 line | What it captures | Entry that matters |
|---|---|---|
| Line 1 | Legal name of the entity | 1 exact match to the formation document |
| Line 7a / 7b | Responsible party and SSN, ITIN, or EIN | Foreign accepted on 7b when no SSN exists |
| Line 8a | Is the entity an LLC? | Yes or No |
| Line 8b | Number of LLC members | 1, 2, or more |
| Line 9a | Entity type | 1 box checked |
| Line 10 | Reason for applying | 1 reason of 7 choices |
| Line 11 | Date the business started | 1 date |
Source: IRS Form SS-4 (Rev. December 2023) instructions, verified July 2026.
An LLC is the 1 entity that checks line 8a Yes and states a member count on line 8b, and line 9a still reads Sole proprietor or Corporation depending on the tax election. The return that follows the EIN shifts by type too: Form 1120 for a C corp, Form 1120-S for an S corp, Form 1065 for a partnership, Form 1041 for a trust or estate, and Form 990 for a nonprofit — 5 returns tied to 1 number, on a form of 18 lines. A blank line 7b or a name on line 1 that differs from the formation document throw IRS reference number 101, 102, or 103, the 3 most common rejection causes, and all are checkable before filing.
Can you get a business EIN without an SSN?
Yes. Form SS-4 line 7b accepts the entry Foreign, so the IRS issues a business EIN to a responsible party holding no SSN and no ITIN. The application goes by fax at $0 and returns in 4 business days.
The online tool is the 1 route of the 5 that closes without an SSN, because it demands an SSN, an ITIN, or an existing EIN from the responsible party. The other 4 routes stay open, and fax is the fastest of them. No identity document and no passport upload is filed with Form SS-4. The IRS fax line is 855-641-6935 for a US-based entity and 855-215-1627 for an international one.
Read the full no-SSN chapter for founders and non-residents on the EIN without an SSN page.
What does a business EIN cost?
$0 from the IRS on all 5 routes, in all 50 states, and it never renews. A paid service charges $69 or $99 to prepare and check Form SS-4. Competitor fees run from $59.99 to $200.
The number stays free for the life of the entity, across an address change, a name change, and an owner change, at $0 each time. It appears on every federal filing that follows: Form 941 for payroll, the W-2 and W-9 forms, and each 1099 a business issues. An address change files on Form 8822-B, a reprint arrives as a 147C letter, and the first CP-575 confirmation lands within 14 calendar days. Every active EIN sits in the IRS file, and each 1 stays valid after the entity closes. The only paid part is preparation, and a filing service earns that fee when a line rejects, when there is no SSN, or when a wrong entry would delay a bank account.
See the full price picture, including the $59.99 and $200 competitor rates across 6 major filers, on the EIN cost page, or start from the ein-number.com home page.