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How to get an EIN for an LLC from the IRS
An employer identification number identifies the business in federal tax records. Apply using the formed entity’s details, then retain the confirmation with banking and bookkeeping setup documents.
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General information, not legal or tax advice.
Form the entity before requesting its identifier
The IRS directs an LLC, partnership or corporation to register with its state before applying for an EIN. Enter the legal business name as it appears on formation documents. The EIN itself is available free directly from the IRS; keep the entity name consistent across the application and your accounting records.
Sources: IRS, Employer identification number
Identify the responsible party and application route
The application must name the person responsible for the entity and its assets; nominees are not authorized to apply. Businesses with a U.S. principal location can apply online or submit Form SS-4 by fax or mail. The IRS limits applications to one EIN per day. Check the official application instructions before sending identification details.
Sources: IRS, Employer identification number
Separate LLC income-tax treatment from payroll identity
The IRS generally treats a domestic LLC with at least two members as a partnership unless it elects corporate treatment using Form 8832. A single-member LLC is generally disregarded for income tax but remains separate for employment tax and certain excise taxes. Have your CPA confirm the classification before payroll and bookkeeping accounts are configured.
Sources: IRS, Limited liability company (LLC)
Allow for systems that need time to recognize the EIN
The IRS permits immediate use for a bank account, business license application or mailed return. It says to allow up to two weeks for TIN Matching, electronic return filing and electronic tax payments or deposits. Retain the confirmation rather than submitting another application because a system has not recognized the number yet.
Sources: IRS, Employer identification number
Review structural changes before applying again
Ownership or structural changes generally require a new EIN, while changes to the business name, address or responsible party generally do not. A business entity should have only one EIN. Ask your adviser to review the change and keep the resulting notices with the entity’s permanent records.
Sources: IRS, Employer identification number
Sources: form the entity before requesting its identifier
California entity tax records
Set up books around the correct business identity
Tidwell helps organize opening balances, business accounts and payroll records, working with your CPA on entity classification.