Who needs an EIN?
Check common federal EIN requirements, including employees, partnerships, corporations, and LLC exceptions. The IRS online application is free for eligible applicants.
Last updated: October 9, 2026
Direct answer
You generally need an EIN for specified federal tax situations such as having employees, operating as a partnership or corporation, or owing certain excise or withholding taxes. Many LLCs need one, but a disregarded single-member LLC without employees or excise-tax liability generally does not need a separate EIN for federal income-tax purposes. State, bank, and client requirements can differ.
Simple explanation
EIN rules depend on entity classification and activities, not just whether a business is new or has a bank account. A federal exception for a disregarded single-member LLC does not override a bank's, state's, or another agency's separate request.
Common situations to check
- 1
Employees or employment-tax filings
A business with employees generally needs an EIN for employment-tax reporting.
- 2
Partnerships, corporations, and many LLCs
These entity types generally need an EIN for federal filings. LLC federal tax classification and member count matter; consult IRS entity-specific instructions.
- 3
Specified excise, withholding, trust, or estate duties
Some excise-tax filings, non-wage withholding, trusts, estates, retirement plans, and tax-exempt organizations require an EIN.
- 4
Sole proprietor or disregarded single-member LLC
If there are no employees or excise-tax liability, a separate EIN may not be needed for federal income-tax purposes. A bank or state may still request one.
- 5
W-9 and client requests
An EIN may be used where the federal tax classification allows it; a disregarded single-member LLC generally gives the owner’s name and SSN or EIN for federal income-tax reporting. A W-9 request is not proof that the IRS requires an EIN.
Key takeaways
- Check federal IRS requirements for your entity and tax classification.
- Employees, partnerships, corporations, and certain excise or withholding duties commonly require an EIN.
- A disregarded single-member LLC without employees or excise-tax liability generally may use the owner’s TIN for federal income-tax purposes.
- Banks and state agencies may request an EIN even when federal income-tax rules do not require one.
Related guides
Official sources
- IRS: Get an EIN (free official application)
Eligibility for the online tool, application routes, free IRS application, and one-EIN-per-responsible-party daily limit.
- IRS: Employer identification numbers
When an EIN is required, how to apply, and what to do before applying.
- IRS: Single-member LLCs
Federal tax treatment and the EIN exception for a disregarded single-member LLC without employees or excise-tax liability.
Educational information only; not individualized legal, tax, accounting, or financial advice. Rules can change and results depend on your facts. Check current official guidance or consult a qualified professional.