Form your LLC first, then apply for the EIN. The IRS will only issue an Employer Identification Number to a legally registered entity, so whether you need an EIN before or after forming your LLC, the answer is after: the state paperwork has to be done before the federal application makes sense.1Internal Revenue Service. Employer Identification Number The good news is that once your LLC exists, the EIN application is free and takes only minutes online.
Why the LLC Has to Exist First
The IRS explicitly instructs applicants to register their entity with the state before applying for an EIN.1Internal Revenue Service. Employer Identification Number The application asks for your LLC’s exact legal name and address as they appear on your state filing. If you haven’t filed Articles of Organization yet, you don’t have confirmed information to enter.
Applying with a name or structure that later shifts during the state filing process creates a mismatch between your IRS records and your state records. That mismatch complicates tax filings, bank account applications, and licensing later on. Doing it in the correct order avoids the cleanup entirely.
The Right Sequence, Step by Step
File your Articles of Organization with the state. Wait for confirmation that your LLC is formed. Then apply for the EIN. Most states process formation documents within a few business days, and the EIN application itself takes minutes online. Have your EIN in hand before you open a bank account, hire anyone, or start invoicing clients.
Does Your LLC Even Need an EIN?
Every multi-member LLC needs one. The IRS treats multi-member LLCs as partnerships by default, and partnerships file their own returns using an EIN. Your LLC also needs an EIN if it has employees, files excise tax returns, withholds taxes on payments to a non-resident alien, or elects to be taxed as a corporation.2Internal Revenue Service. Employer Identification Number – Section: Who Needs an EIN
A single-member LLC with no employees and no excise tax liability is the one situation where an EIN isn’t technically required. The IRS treats that LLC as a “disregarded entity” and expects the owner to use a personal Social Security number or taxpayer ID for federal tax purposes.3Internal Revenue Service. Single Member Limited Liability Companies
Most solo owners still get one. Banks frequently require an EIN to open a business checking account, and having one keeps your Social Security number off invoices and vendor forms. Some states also require single-member LLCs to have a federal EIN regardless of the federal rules.3Internal Revenue Service. Single Member Limited Liability Companies
What to Have Ready When You Apply
The application uses IRS Form SS-4, whether you file online, by fax, or by mail.4Internal Revenue Service. About Form SS-4, Application for Employer Identification Number (EIN) Gather this before you start:
- Your LLC’s legal name, exactly as it appears on your state formation documents.
- A physical street address for the business, not a P.O. box.
- The responsible party’s name and Social Security number or ITIN. This is the person who controls or directs the LLC and its funds.5Internal Revenue Service. Form SS-4 (Rev. December 2025) Application for Employer Identification Number
- Your entity type (LLC) and reason for applying, such as starting a new business or hiring employees.
- The start date of the business and a brief description of its principal activity.
How to Apply Once the LLC Is Formed
The online tool is the fastest route. You answer a series of questions, and the system issues your EIN at the end. It’s available Monday through Friday from 6:00 a.m. to 1:00 a.m. Eastern, Saturdays from 6:00 a.m. to 9:00 p.m., and Sundays from 6:00 p.m. to midnight. To use it, your LLC’s principal place of business must be in the United States or a U.S. territory, and the responsible party must have an SSN or ITIN.6Internal Revenue Service. Get an Employer Identification Number
If you can’t use the online tool, complete a paper Form SS-4 and either fax or mail it. Fax applications typically produce an EIN within four business days. Mailed applications take roughly four to five weeks, so plan accordingly if you need the number for an upcoming bank account or tax filing.7Internal Revenue Service. Instructions for Form SS-4
If you’re a non-U.S. resident and neither you nor your LLC has a principal place of business in the United States, the online tool isn’t available to you. International applicants can call 267-941-1099, Monday through Friday, 6:00 a.m. to 11:00 p.m. Eastern, or fax Form SS-4 to 304-707-9471 for a response within four business days.1Internal Revenue Service. Employer Identification Number7Internal Revenue Service. Instructions for Form SS-4 On the form, if the responsible party doesn’t have and isn’t eligible for an SSN or ITIN, enter “foreign” or “N/A” on line 7b. The field can’t be left blank.8Internal Revenue Service. Instructions for Form SS-4 (Rev. December 2025)
Avoid Paying for a Free Service
The IRS does not charge anything to issue an EIN. The application is free whether you file online, by fax, by phone, or by mail.6Internal Revenue Service. Get an Employer Identification Number Third-party sites charge anywhere from $50 to several hundred dollars to file the same form you can complete yourself. Some are designed to look official and appear high in search results. If a site is asking for payment to get you an EIN, you’re paying for something the IRS gives away. Go directly to irs.gov and use the free tool.