How to Get an EIN for a Corporation

What an EIN Is and Why a Corporation Needs One

An Employer Identification Number (EIN) is the federal tax ID number the IRS assigns to a business. A corporation needs one to file its corporate tax return (Form 1120 or Form 1120-S), open a business bank account, hire employees, and in most cases to do much of anything else as a business entity separate from its owners.

Form the Corporation First

The IRS's online EIN application requires the corporation to already be legally formed, meaning its articles of incorporation have been filed and accepted by the state, and its principal place of business must be in the U.S. or a U.S. territory. Applying for an EIN is a step that comes after incorporation, not before it.

Who Can Be the Responsible Party

Every EIN application names a responsible party, the individual who ultimately controls, manages, or directs the entity and the disposition of its funds and assets. For a newly formed corporation, this is typically a principal officer, though it doesn't have to be the president specifically; what matters is actual control, not a particular title.

How to Apply Online

If the responsible party has a Social Security number or Individual Taxpayer Identification Number, the fastest way to get an EIN is the IRS's online application. It must be completed in one sitting, since the session expires after 15 minutes of inactivity and can't be saved partway through. Once approved, the EIN is issued immediately, and you can print the confirmation letter on the spot.

Applying Without an SSN or ITIN

A foreign responsible party doesn't need a Social Security number or ITIN to get an EIN; per the Instructions for Form SS-4, international applicants can apply by phone, fax, or mail instead of the online tool. The international phone line, not toll-free, operates weekdays during specific Eastern time hours, and an IRS representative walks through the form and issues the EIN by the end of the call. Applicants can also fax or mail a completed Form SS-4, writing "foreign" or "N/A" in place of an SSN or ITIN where the form asks for one.

One EIN Per Responsible Party Per Day

The IRS limits each responsible party to one EIN application per day. If you're forming more than one corporation at the same time, you can't get EINs for all of them through the online tool in one sitting under the same responsible party; either space the applications out over separate days or name a different responsible party for the additional entities, if that reflects who actually controls each one.

After You Get Your EIN

Once issued, save the confirmation letter (CP 575) with your other corporate formation documents; banks and other institutions will typically ask for it. If the responsible party later changes, file Form 8822-B with the IRS within 60 days to update that information.

Beware of Paid EIN Websites

Several third-party websites charge a fee to "help" you get an EIN, sometimes designed to look like an official government site. The IRS is explicit that an EIN is always free directly from the IRS; a fee-charging intermediary is adding a markup for a free government service, not providing something the IRS itself requires payment for.

Keep the EIN Confirmation Letter Somewhere Safe

The IRS doesn't mail a physical EIN card the way the Social Security Administration does for Social Security numbers; the confirmation letter you print or receive after applying is your primary proof of the EIN. Store it with your articles of incorporation and other foundational corporate documents.

International Applicants Should Prepare the Form Before Calling

Because the international phone line walks through Form SS-4 line by line, having the form filled out in advance, even if you're not submitting it by mail, makes the call faster and reduces the chance of a mistake in the responsible party or entity information.

This Is Not Tax Advice

Who qualifies as the responsible party, and how an EIN interacts with your corporation's specific tax elections, can have nuances beyond this general overview. Talk to a tax professional if your ownership or control structure is unusual.