How does an LLC get an EIN?
An LLC files Form SS-4 through 1 of 4 routes: the IRS online tool immediately, fax in 4 business days, mail in 4 weeks, or phone for international applicants at 267-941-1099. The IRS charges $0 on every route.
| Route | Time to the number | Open to an LLC with no SSN | IRS fee |
|---|---|---|---|
| Online, irs.gov EIN Assistant | Immediate, same session | No, an SSN or ITIN is required | $0 |
| Fax, 855-641-6935 (US-state entities) | 4 business days | Yes | $0 |
| Fax, 855-215-1627 (international) | 4 business days | Yes | $0 |
| Mail, Form SS-4 to the IRS | 4 weeks | Yes | $0 |
| Phone, 267-941-1099 | 1 call | Yes, international applicants only | $0 |
Source: IRS Instructions for Form SS-4, verified July 2026.
The online tool runs Monday to Friday, 7 a.m. to 10 p.m. Eastern, and it closes the session the moment a validation fails, and it also ends the session after 15 minutes of inactivity. Fax carries no such session. A fax that includes a return fax number comes back with the assigned EIN in 4 business days, which is the reason the fax route is the working route for an LLC whose owner holds no SSN.
Have an SSN? irs.gov is free, the online application takes 15 minutes, and the tool issues the EIN immediately. No SSN? The fax route works, at $0, or we file it for $99.
The full route-by-route procedure sits on the how to apply for an ein page, and the no-SSN chapter sits on ein without ssn.
What does an LLC put on Form SS-4?
An LLC answers Yes on line 8a, enters its member count on line 8b, and picks the matching classification on line 9a. Line 1 takes the legal name character for character from the articles of organization.
Form SS-4 runs 18 numbered lines. An LLC completes 13 of them, and 3 of those 13 decide the entire tax life of the company. Lines 8a, 8b and 9a form one interlocking block, and a contradiction inside that block is the reason most LLC applications come back.
| Line | What the IRS asks | What an LLC enters |
|---|---|---|
| Line 1 | Legal name of the entity | The LLC name character for character as it appears on the articles of organization, including the LLC suffix. |
| Line 2 | Trade name or DBA | Left blank when the LLC trades under its legal name. A DBA carries no EIN of its own. |
| Line 4a and 4b | Mailing address | A non-US address is accepted. The IRS mails the CP-575 to this address. |
| Line 7a | Name of the responsible party | A natural person who controls the LLC. An entity name is rejected on line 7a. |
| Line 7b | SSN, ITIN or EIN of that person | The entry Foreign when the responsible party holds no SSN and no ITIN. |
| Line 8a | Is this application for an LLC | Yes. This is the line that identifies the applicant as an LLC. |
| Line 8b | Number of LLC members | 1 for a single-member LLC, 2 or more for a multi-member LLC. This number drives line 9a. |
| Line 8c | Organized in the United States | Yes for an LLC formed under the law of a US state. Foreign ownership does not change this answer. |
| Line 9a | Type of entity | Partnership for 2 or more members, or the disregarded-entity box for 1 member, unless a corporate election applies. |
| Line 10 | Reason for applying | Started new business, hired employees, or banking purposes. The reason does not change the number issued. |
| Line 11 | Date business started or acquired | The formation date printed on the state filing, not the date the application is signed. |
| Line 16 | Principal activity | One activity box plus a plain description of the goods or services sold. |
| Line 18 | Has the applicant ever received an EIN | Yes plus the prior number when the LLC held one before, which prevents a duplicate assignment. |
Source: IRS Instructions for Form SS-4. Verified July 2026.
How is a single-member LLC classified for federal tax?
A single-member LLC is a disregarded entity by default under Treasury Regulation 301.7701-3. Its income lands on Schedule C of the owner’s Form 1040, while the EIN stays with the LLC for employment, excise and Form 5472 duties.
Disregarded means disregarded for income tax and for nothing else. The phrase confuses owners into thinking the LLC has no separate identity at the IRS. It does. The EIN is issued to the company, printed on the CP-575 beside the company name, and used on every employment tax return the company files.
Where a disregarded LLC uses its own EIN
Form 941 each quarter and Form 940 each year carry the LLC EIN when the company runs payroll. Form 720 carries it for excise tax. Form 5472 carries it for a foreign owner. Form W-9 line 6 carries it when a client asks for the number. In each of those places the owner’s personal number is the wrong entry.
Where the owner’s number appears instead
Schedule C attaches to the owner’s Form 1040 and reports under the owner’s taxpayer identification number. Self-employment tax on Schedule SE follows the same number. The split between the 2 numbers is set out form by form on the ein vs ssn page.
How is a multi-member LLC classified for federal tax?
An LLC with 2 or more members is a partnership by default. It files Form 1065, issues a Schedule K-1 to each member, and prints its EIN on page 1. A calendar-year partnership files Form 1065 by March 15.
The partnership return has no income tax of its own. It reports the total, then splits it across the Schedules K-1, and each member carries their share onto a personal return. The EIN is what ties the 1065 and every K-1 together, which is why a multi-member LLC has no route that avoids the number.
The threshold sits at exactly 2 members. A husband and wife who own an LLC together outside a community property state hold a 2-member LLC, and a partnership return follows. A single member who sells 1% of the company crosses the same threshold on the day the transfer takes effect.
How does an LLC elect corporate taxation?
An LLC files Form 8832 to be taxed as a C corporation and Form 2553 to be taxed as an S corporation. Both elections require an EIN first, because both forms print the number in the identification block.
| Classification | Form | Annual return | Open to a non-resident owner |
|---|---|---|---|
| Disregarded entity, 1 member | No form, the default | Schedule C on Form 1040 | Yes |
| Partnership, 2 or more members | No form, the default | Form 1065 | Yes |
| C corporation | Form 8832 | Form 1120 | Yes |
| S corporation | Form 2553 | Form 1120-S | No |
Sources: IRS Instructions for Form 8832 and Form 2553, and Internal Revenue Code section 1361(b)(1)(C), which bars a nonresident alien shareholder. Verified July 2026.
Timing decides whether the election lands in the year the owner wants. Form 2553 is filed no later than 2 months and 15 days after the beginning of the tax year the election takes effect. Form 8832 takes effect up to 75 days before the filing date or up to 12 months after it, and an LLC that changes its classification waits 60 months before changing it again.
The S corporation row is the one that ends the conversation for most non-resident owners. Section 1361 limits S corporation shareholders to US citizens and residents, so a non-resident owner has 3 usable classifications rather than 4.
When does an LLC file Form 5472?
A foreign-owned single-member LLC files Form 5472 with a pro forma Form 1120 for each year it has a reportable transaction. The penalty for a missed filing is $25,000 per failure, and the filing requires an EIN.
This is the exposure that turns an EIN from paperwork into a deadline. A US-owned single-member LLC with no employees files nothing at the entity level. Change the owner to a non-US person and the same LLC acquires an annual federal filing with a 5-figure penalty attached, and the filing cannot be made without an EIN on the form.
| Item | Detail |
|---|---|
| Who files | A single-member LLC with 25% or more foreign ownership |
| What is filed | Form 5472 attached to a pro forma Form 1120 |
| Reportable transactions | Capital contributions, distributions, loans, sales, rents, royalties |
| Calendar-year deadline | April 15 |
| Extension | 6 months, to October 15, on Form 7004 |
| Penalty per failure | $25,000 |
| Additional penalty | $25,000 for each 30-day period after IRS notice |
| EIN needed | Yes, the form has no valid entry without one |
Source: IRS Instructions for Form 5472, which set the $25,000 penalty under Internal Revenue Code section 6038A. Verified July 2026.
The trap inside the rule is the definition of a reportable transaction. Money the owner puts into the LLC to start it is a capital contribution, and money the owner takes back out is a distribution. An LLC with $0 of revenue in its first year still has a Form 5472 duty on the day the owner funds the bank account.
What documents does an LLC need before applying?
An LLC needs its articles of organization, the exact legal name, the state of formation, the formation date, the member count, and the responsible party’s name and address. No identity document is filed with Form SS-4.
Every item on that list exists to make 1 comparison possible: the name on Form SS-4 against the name in IRS and state records. Get the comparison right and the number issues. Get it wrong by 1 character and the application fails a check no human reviews.
The articles of organization or certificate of formation. The state document that created the LLC. It carries the legal name, the state, and the formation date that line 11 asks for.
The legal name, character for character. The IRS builds a name control from the first 4 characters of the legal name. LLC and L.L.C. produce different records, and so do a name with a comma and the same name without one.
The member count on the day of filing. 1 member sets the disregarded-entity path. 2 or more sets the partnership path. The count entered on line 8b must match line 9a.
The responsible party, a natural person. Line 7a takes a person, never a company. Line 7b takes that person's SSN or ITIN, or the entry Foreign when they hold neither.
A mailing address that receives post. The IRS mails the CP-575 to the line 4 address. A non-US address is accepted, and 1 CP-575 is issued per EIN with no reprints.
The letter that arrives at the end of this is the document banks verify. Its anatomy is broken down on the cp 575 page.
Why do LLC EIN applications get rejected?
Reference number 101 is a name conflict with an entity already in IRS records. Reference number 114 is the daily limit: the IRS issues 1 EIN per responsible party per day. A member count contradicting line 9a also fails.
| Failure | What triggered it | The fix |
|---|---|---|
| Reference number 101 | The LLC name is close to an entity already on IRS records, including records from another state | Apply by fax, where a person reviews the name |
| Reference number 102 | The SSN or ITIN entered on line 7b does not match IRS records for that person | Correct line 7b, or enter Foreign when neither number exists |
| Reference number 114 | A second application from the same responsible party inside 1 day | Wait 1 day, or name a different responsible party |
| Name control mismatch | The legal name on line 1 differs from the articles of organization by 1 character | Copy the name from the state filing exactly, suffix included |
| Classification contradiction | Line 8b says 1 member and line 9a selects the partnership box | Match line 9a to the member count on line 8b |
| Blank line 7b | The responsible party has no SSN and the field was left empty | Enter Foreign on line 7b and file by fax |
Source: IRS EIN Assistant reference codes and Instructions for Form SS-4, verified July 2026.
A rejection costs no money and every day of the calendar. The online session ends, nothing is saved, and the LLC starts again. Each of the 13 numbered codes and its exact remedy is documented on the ein reference number 101 page.
When does an LLC need a new EIN?
An LLC needs a new EIN when its member count crosses between 1 and 2, and when it incorporates under state law. A name change, an address change, and a move to a new state keep the existing 9-digit number.
| Change to the LLC | New EIN | Why |
|---|---|---|
| 1 member adds a second member | Yes | The LLC becomes a partnership for federal tax purposes |
| 2 members drop to 1 member | Yes | The partnership ends and a disregarded entity begins |
| The LLC incorporates under state law | Yes | A corporation is a different entity from the LLC |
| A new LLC is formed in a second state | Yes | A second state filing creates a second entity |
| The LLC changes its name | No | Report the change to the IRS, the number stays |
| The LLC changes its address | No | File Form 8822-B within 60 days |
| The responsible party changes | No | File Form 8822-B within 60 days |
| The LLC elects corporate taxation | No | The existing EIN carries onto Form 1120 or 1120-S |
| A member sells their interest to a new member | No | The partnership continues with the same EIN |
Source: IRS, Do You Need a New EIN. Verified July 2026.
Read the change against the rule rather than against instinct. 4 of the 9 rows above create a new entity for federal tax purposes and 5 do not, and the ones that do not are handled on the form 8822-b page. The complete entity matrix, covering corporations and sole proprietors alongside LLCs, sits on the do i need a new ein page.
What does the EIN unlock for an LLC?
The EIN opens a US business bank account, completes Form W-9 line 6 for clients, runs payroll on Forms 941 and 940, files Form 1065 or Form 1120, and verifies the LLC with payment processors and marketplaces.
Each of those uses asks for the same thing: the 9-digit number paired with the exact legal name the IRS holds. A bank verifies the pairing against the CP-575 before the account opens. A payment processor verifies it against IRS records before it releases payouts. A client verifies it before issuing a 1099-NEC.
The pairing is where LLCs lose weeks. An LLC registered with the state as one string and reported to a bank as another string fails the match, and the account application stalls with no explanation. The 6 official routes that confirm the pairing are set out on the verify ein number page.
Other entity types run the same mechanics with different defaults. A trust applies with its own rules on ein for trust, and an executor applies for a decedent’s estate on ein for estate.
What does an EIN for an LLC cost?
The IRS charges $0 for an EIN on all 4 routes, and the number never renews, so year 2 costs $0. Filing services charge for preparation and delivery, from $59.99 to $200, verified July 2026.
| Filed by | Price | Written deadline | Year 2+ |
|---|---|---|---|
| Yourself, direct to the IRS | $0 | None | $0 |
| ein-number.com | $99 | 7 business days or 100% automatic refund | $0 |
| Northwest | $200 | None | $0 |
| ZenBusiness | $99 | None | $0 |
| Rocket Lawyer | $59.99 | None | $0 |
Competitor prices verified July 2026. Northwest reflects the no-SSN rate. Business days are Monday to Friday, excluding US federal holidays.
The EIN itself carries no price on any row. What differs across the rows is who absorbs the risk of a rejection. The $99 covers Form SS-4 checked against your articles of organization, filing within 1 business day of your completed details, 4 tracked stages, and a delivery date in writing. An LLC owner with an SSN who has 15 minutes and no deadline pays $0 at irs.gov instead, and we say so on every page.
A cost-by-route breakdown for every entity type sits on the how much does an ein cost page. To file for your LLC now, get started.