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Employer Identification Number (EIN) | Internal Revenue Service

Learn about Employer Identification Numbers (EINs), including who needs one, how to apply for free, and when a new number is required for your business entity.

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Employer identification number | Internal Revenue Service

Summary: Publication 1635 provides comprehensive guidance on Employer Identification Numbers (EINs), covering eligibility, application methods, and specific requirements for various business structures.

This IRS publication serves as a guide for understanding Employer Identification Numbers (EINs). It defines what an EIN is, explains which business entities (sole proprietorships, corporations, partnerships, estates, trusts, etc.) require one, and details the procedures for applying via online, fax, or mail. The document also outlines when a new EIN is necessary due to changes in business structure or ownership, provides instructions for completing Form SS-4, and offers tips for avoiding common application problems.

Document outline

1. What is an EIN? 2. Special Rules Regarding Entity Classification Elections 3. Information by Type of Business Entity 4. Sole Proprietorship 5. Corporation 6. Partnership 7. Estate 8. Trust 9. Employee Plans 10. Exempt Organizations 11. Limited Liability Company (LLC) 12. Employment and Excise Taxes 13. How to Apply for an EIN (Online, Fax, Mail) 14. How to Complete Form SS-4 15. Avoiding Common EIN Problems

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