Who needs to apply for an EIN number?
An employer is a person or organization for whom a worker performs services as an employee. As an employer, you are required to withhold and report employment taxes. To file for the various employment tax returns, you need a Taxpayer Identification Number (TIN). The TIN is an Employer Identification Number (EIN).
Who can use their SSN for filing employment tax returns?
According to IRS, a "Sole proprietor may use his or her social security number as the TIN if the business has no employees and is not required to file excise, employment, alcohol, tobacco, or firearms returns". In fact, a Sole proprietorship is the only type of business that may use a social security number as its TIN.
A disregarded LLC is another entity that is exempted for applying for TIN and should not request its own EIN.
Where and how can one obtain an EIN?
You may obtain an EIN by completing Form SS-4 (PDF), Application For Employer Identification Number. This form can be either mailed or fax in for processing. The instructions for Form SS-4 provide both IRS service center addresses and phone or fax numbers. By mailing the completed Form SS-4 to the appropriate service center, you can obtain an EIN within 4 to 5 weeks. Using Fax-Tin, you can obtain the EIN by fax within 4 working days. Clearly, it is best to Fax in the application!
You may also obtain an
EIN immediately by telephone 5 days a week, Monday through Friday from 7:00 a.m. to 10:00 p.m. by calling IRS at (800) 829-4933.
Another method of obtaining an EIN is to utilize the Internet-based Form SS-4 at
Internal Revenue Service. Internet applications are not allowed for all types of entities.
Please refer to the Internet application for these exclusions.
