Does a partnership legally need its own EIN?
Yes. Under IRC 6031 a partnership must file Form 1065, and Form 1065 requires the partnership's own EIN, never a partner's SSN. A partnership starts the moment 2 people carry on a business as co-owners, so the EIN is mandatory from day 1.
The rule holds for every partnership form: a 2-person general partnership, a 50-partner firm, and a multi-member LLC that files no election all report on Form 1065. IRS Publication 541 confirms that a partnership files its return under its own EIN. The 9-digit number opens the partnership bank account, runs payroll on Form 941, and appears on all 1099 forms the partnership issues.
See the full list of entities the IRS requires to register on the who needs an EIN page.
Why can a partnership not use a partner's SSN?
Because the partnership is a separate taxpayer. A partner's SSN identifies 1 individual; a partnership of 2 or more partners is a distinct entity that files Form 1065 and issues a Schedule K-1 to each partner. The IRS rejects a 1065 filed under an SSN.
A partner reports personal income on Form 1040 under an SSN. The partnership reports its own income on Form 1065 under its EIN, then splits 100% of that income across the partners through Schedule K-1. Mixing the 2 numbers merges records the IRS keeps apart, and stalls both the 1065 and the partner's 1040.
See how the EIN works across every entity type on the EIN for a business page.
How do general and limited partnerships compare?
Both file the same way. A general partnership has 2 or more partners with unlimited liability; a limited partnership has at least 1 general partner and 1 limited partner whose loss is capped at the amount invested. Both file Form 1065 and both mark line 9a as Partnership.
| Feature | General partnership | Limited partnership |
|---|---|---|
| Minimum partners | 2 | 2, at least 1 general and 1 limited |
| Personal liability | Unlimited for all partners | Limited partner capped at the amount invested |
| Files Form 1065 | Yes | Yes |
| Issues Schedule K-1 | 1 per partner | 1 per partner |
| SS-4 line 9a | Partnership | Partnership |
| EIN required | Yes | Yes |
| IRS cost | $0 | $0 |
Source: IRS Publication 541 and Form 1065 Instructions, verified July 2026.
The EIN process is identical for both. Each names a general partner as the responsible party on line 7a, enters that partner's SSN or ITIN on line 7b, and marks Partnership on line 9a of Form SS-4. The IRS fee is $0 for the general partnership and $0 for the limited partnership alike. A partnership that later elects corporate treatment moves to the EIN for an S corp path, while a multi-member LLC starts from the EIN for an LLC page.
How does a partnership apply for its EIN?
Through Form SS-4, on any of 4 routes. With an SSN the online tool issues the EIN in 15 minutes; without one, fax the form to 855-641-6935 and the IRS returns the number in 4 business days. International partners call 267-941-1099.
Confirm the entity is a partnership
Two or more partners carrying on a business, with no corporate election on file, form a partnership that files Form 1065.
Name a responsible party
Pick a general partner who controls the funds and assets. That person goes on line 7a of Form SS-4, with an SSN or ITIN on line 7b.
Complete Form SS-4
Enter the legal name on line 1, mark Partnership on line 9a, and state the reason on line 10, such as started a new business.
Submit to the IRS
The online tool issues the EIN in 15 minutes with an SSN; without one, fax to 855-641-6935 for 4 business days, or call 267-941-1099.
Receive the EIN and CP-575
The IRS assigns the 9-digit EIN, then mails the CP-575 confirmation letter within about 14 calendar days, all at a cost of $0.
Source: IRS EIN Assistant and Form SS-4 Instructions, verified July 2026.
See the full line-by-line walkthrough on the how to apply for an EIN page, or fill the form with the SS-4 form helper.
What goes on line 9a and line 7b of Form SS-4?
Line 9a classifies the entity: mark Partnership. Line 7b holds the responsible party's SSN or ITIN, or the word Foreign when the general partner has neither. Line 10 states the reason, and line 8a is marked No unless the partnership is a limited liability company.
A multi-member LLC electing nothing marks Partnership on line 9a too, because 2 or more members default to partnership taxation; only Form 8832 or Form 2553 shifts it to corporate or S corporation treatment. Line 1 carries the legal name from the partnership agreement, line 4 the mailing address, and line 10 the reason, such as started a new business. Every entry is free; the IRS charges $0 for processing Form SS-4.
See the field-by-field breakdown on the Form SS-4 page, and how to pick the right general partner on the EIN responsible party page.
How does a partnership file Form 1065?
Form 1065 reports the partnership's income and each partner's distributive share. It is due March 15, the 15th day of the 3rd month after the tax year, and a 6-month extension on Form 7004 moves the deadline to September 15.
The partnership itself pays no income tax on Form 1065; it passes 100% of income to the partners, who report it on Form 1040 and pay self-employment tax of 15.3%, being 12.4% for Social Security and 2.9% for Medicare. The EIN identifies the partnership on the 1065 and on every 1099 and Form 941 payroll filing.
Weigh the free IRS route against a checked filing on the EIN cost page, and confirm whether your setup requires the number on the do I need an EIN page.
What is the Schedule K-1 each partner receives?
Schedule K-1 is the statement the partnership issues to each partner, reporting that partner's share of the 100% of income passed through on Form 1065. A 4-partner firm issues 4 K-1 forms, 1 per partner, by the March 15 deadline.
Each partner carries the K-1 boxes to a personal Form 1040 and pays tax on that share, whether or not cash was distributed. The partnership keeps 1 EIN across all K-1 forms and every tax year. The 9-digit number stays fixed when a partner joins or leaves, though a new partnership formed after a full ownership change files a fresh Form SS-4.
A partnership that converts to a corporation takes a new number; see the EIN for a corporation page for that path.
Who is a partnership's responsible party?
A general partner who controls the partnership's funds and assets, named on line 7a of Form SS-4. The IRS accepts only 1 responsible party, and it must be a natural person, not another entity. Line 7b carries that partner's SSN, ITIN, or the word Foreign.
The responsible party is the partnership's point of contact with the IRS, and the CP-575 confirmation letter names both the entity and the EIN. The IRS mails the CP-575 within about 14 calendar days of assigning the 9-digit number. Update the party later on Form 8822-B at a cost of $0.
Match what the IRS mails you against the CP-575 page, and read who qualifies on the EIN responsible party page.