How to Get a Farm Tax ID Number: Apply Online, by Mail, or Phone

To get a farm tax ID number, apply for an Employer Identification Number (EIN) directly with the IRS. It’s free, it takes minutes through the online EIN Assistant, and the number is issued the moment your application is accepted. Not every farm needs one, though, so it’s worth checking whether yours does before you file the paperwork.

Does Your Farm Need an EIN

The IRS requires an EIN when your farm meets any one of these conditions:¹

You hire employees and need to report employment taxes, withhold income tax, and issue W-2s.
You operate as a partnership, corporation, or LLC. These entities need an EIN whether or not they have employees.
You file federal excise tax returns, including fuel credit filings.
You withhold taxes on payments to a non-resident alien, which applies to farms hiring foreign workers through seasonal visa programs.
You run the farm through an estate or trust. Both require their own EIN.
You establish a Keogh or other qualified retirement plan.

A sole proprietor running the farm alone with no employees can generally use a Social Security Number instead. Same story for a single-member LLC that’s treated as a disregarded entity and has no employees or excise tax liability.²

Even when the IRS doesn’t require an EIN, plenty of farmers get one anyway. Banks often want one before opening a business checking account or writing a farm loan. Some states ask for one on agricultural sales tax exemption certificates. And using an EIN on business paperwork keeps your Social Security Number off documents that circulate through vendors, landlords, and buyers.

What to Have Ready Before You Apply

The application is built on IRS Form SS-4, and whether you file online, by fax, or by mail, the questions are the same. Pull the following together first:³

Legal name of the farm entity as registered with your state, plus any DBA name you use publicly.
Responsible party. This is the person who controls the entity and its assets. You’ll enter their name and Social Security Number or ITIN.
Entity type: sole proprietorship, partnership, corporation, LLC, estate, or trust.
Reason for applying, such as starting a new business, hiring employees, or opening a bank account.
Principal business activity. The form asks for a category and a short description of what your farm does, for example corn farming, fruit and tree nut farming, cattle ranching, or poultry and egg production.⁴
Physical and mailing addresses, including county and state.

If your farm will operate as an LLC, corporation, or partnership, register the entity with your state before you apply. The IRS expects the entity to already exist.¹

Applying Online

The online EIN Assistant on irs.gov is the fastest route by a wide margin. You’ll get your number immediately on submission, and you can download or print the confirmation notice right then.⁵

The tool walks through entity type, responsible party details, and farm information one screen at a time. Finish in one sitting. The session times out after 15 minutes of inactivity and cannot be saved.

Hours of availability (Eastern Time):

Monday through Friday, 6:00 a.m. to 1:00 a.m. the next day
Saturday, 6:00 a.m. to 9:00 p.m.
Sunday, 6:00 p.m. to midnight

One catch: the IRS issues only one EIN per responsible party per business day. If you’re standing up two farm entities at once, say a production LLC and a separate land-holding company, you’ll need to space the applications out.

Applying by Mail or Fax

If you’d rather file on paper, download Form SS-4 from irs.gov, complete it, sign, and date it. For farms located in any of the 50 states or the District of Columbia:⁶

Mail: Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999
Fax: 855-641-6935

Mail applications take about four weeks. Fax is faster: include a return fax number on the form and the IRS typically faxes the EIN back within four business days.⁷

Phone Applications

Phone applications are only for farm owners whose principal place of business is outside the United States. Domestic applicants cannot get an EIN by phone.⁷

International applicants call 267-941-1099, which is not toll-free, Monday through Friday, 6:00 a.m. to 11:00 p.m. Eastern Time. Have your Form SS-4 information in front of you. If the representative can verify everything on the call, you’ll get the EIN before hanging up.¹

After You Get Your Number

Your EIN is permanent. It stays attached to the farm entity through name changes, address changes, and most ownership adjustments. You don’t reapply because you moved or rebranded.

Online applicants get their confirmation on screen. Mail and fax applicants receive a formal notice (CP 575) at the address on the application. Keep that notice. Replacing it means contacting the IRS directly. You can begin using the EIN right away to open a farm bank account, apply for operating loans, and file federal returns.

If the responsible party on your EIN record changes because of a buyout, a death, or a new managing partner, you have 60 days to report it to the IRS using Form 8822-B.⁸ Family farms passing between generations miss this one often.

When you sell the farm or stop operating, the IRS won’t cancel the EIN, but it will deactivate the account. File any outstanding returns and pay what’s owed, then send the IRS a letter with your EIN, the farm’s legal name and address, a copy of the CP 575 if you have it, and the reason for closing.⁹

1
Internal Revenue Service. Employer Identification Number
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Internal Revenue Service. Single Member Limited Liability Companies
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Internal Revenue Service. About Form SS-4
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Internal Revenue Service. Instructions for Form SS-4 – Application for Employer Identification Number
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Internal Revenue Service. Get an Employer Identification Number
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Internal Revenue Service. Where to File Your Taxes for Form SS-4
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Internal Revenue Service. Instructions for Form SS-4
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Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party
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Internal Revenue Service. If You No Longer Need Your EIN