Yes, most LLCs have their own federal tax ID numbers, known as Employer Identification Numbers (EINs). Any LLC with more than one member, any LLC with employees, and any LLC that elects to be taxed as a corporation must get one. The main exception is a single-member LLC with no employees and no excise tax obligations, which can use the owner’s Social Security number for federal tax purposes. The IRS issues EINs free of charge, and the online application takes only a few minutes.
When an LLC Is Required to Have an EIN
The IRS requires an EIN for any LLC that meets at least one of these conditions:
- It has two or more members, regardless of how it is taxed.
- It has employees, even one.
- It elects to be taxed as a corporation or S corporation.
- It owes excise taxes.
- It withholds taxes on non-wage income paid to a non-resident alien.
These requirements attach to the LLC itself. An owner’s personal EIN from a prior business does not carry over, because the LLC is a separate entity for these purposes and needs its own number.1Internal Revenue Service. Employer Identification Number
When a Single-Member LLC Can Use the Owner’s SSN
A single-member LLC with no employees and no excise tax liability is not required to have an EIN. The IRS treats this type of LLC as a “disregarded entity,” meaning the business is not a separate taxpayer for income tax purposes. Income and expenses flow onto the owner’s personal return, and the LLC uses the owner’s name and Social Security number for federal tax reporting.2Internal Revenue Service. Single Member Limited Liability Companies
The same rule shapes Form W-9. A disregarded-entity LLC puts the owner’s name on line 1, the LLC’s name on line 2, and the owner’s SSN in the taxpayer identification box.3Internal Revenue Service. Form W-9
Even so, plenty of single-member LLC owners get an EIN by choice. Handing a W-9 to every client means circulating your Social Security number, and an EIN keeps that personal identifier out of the wider paper trail. Banks also almost universally ask for an EIN before opening a business account, and many vendors and clients want one on file before doing business with an LLC. The practical outcome is that most LLC owners end up with an EIN whether the IRS requires it or not.
How to Get an EIN
The IRS issues EINs at no cost. You should never pay a fee to obtain one.4Internal Revenue Service. Get an Employer Identification Number
Apply Online
The fastest way is the IRS online EIN Assistant. You answer a set of questions about your business, and if the application is approved the IRS issues the EIN on screen right away. To use the online system, the person applying must have a valid SSN or Individual Taxpayer Identification Number (ITIN).4Internal Revenue Service. Get an Employer Identification Number
Apply by Fax, Mail, or Phone
You can also submit Form SS-4 by fax or mail. Faxing typically produces an EIN within four business days; mailing takes about four weeks. Applicants whose principal business is outside the United States can apply by calling 267-941-1099 during business hours, or by faxing or mailing Form SS-4 to the IRS international operations office.1Internal Revenue Service. Employer Identification Number
Avoid Paid Third-Party Sites
Numerous websites mimic the look of the IRS site, charging up to $300 for a number the IRS provides free. Many use IRS logos, government-style color schemes, and domain names containing “IRS” to imply an official connection. In April 2025, the FTC sent warning letters to operators of these sites, stating that their practices may violate federal law. If a site asks for payment to file your EIN application, go directly to irs.gov instead.5Federal Trade Commission. FTC Warns Operators of Websites that Charge for an Employer Identification Number and Claim Affiliation with the IRS
What Your LLC Uses the EIN For
Once issued, the EIN is your LLC’s identifier for most dealings with the federal government and financial institutions. It goes on the application to open a business bank account, which keeps business and personal finances separated. Mixing the two is one of the fastest ways to lose the liability protection an LLC is meant to provide.
The EIN appears on every federal tax return the LLC files. Multi-member LLCs taxed as partnerships file Form 1065. LLCs taxed as corporations file Form 1120 or 1120-S. LLCs with employees use the EIN on employment tax returns that report wages and withholdings.1Internal Revenue Service. Employer Identification Number
The EIN also goes on any W-9 you give a client or vendor. When a client pays your LLC $600 or more in a year, the EIN from that W-9 is what they use to report the payment to the IRS on a 1099. State and local business licenses and permits often ask for an EIN as well.3Internal Revenue Service. Form W-9
When Your LLC Needs a New EIN
Changing the LLC’s name or address does not require a new EIN. Certain structural changes do. If you terminate an LLC and form a new corporation or partnership, the new entity needs its own EIN. A single-member LLC that previously had no employees also needs a new EIN if it hires staff, becomes liable for excise taxes, or elects to be taxed as a corporation or S corporation.6Internal Revenue Service. When to Get a New EIN
An EIN is also permanent. Once assigned, it stays with your LLC. The IRS will not cancel it or transfer it to another entity, though it can deactivate the account if the LLC closes down.7Internal Revenue Service. If You No Longer Need Your EIN Some states issue their own tax ID numbers for sales tax, payroll, or other state obligations, so a federal EIN does not stand in for state registrations you may still need.