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Cost, lost numbers, W-9 entries, LLC ordering and foreign applicants each have their own answer. Start here and we will point you at the right one.
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[ Ask us which of these applies to you ] Most of this is a map. If you would rather someone read the map for you, that takes about ten minutes. Call (212) 641-0673 or use the contact form. Open evenings and weekends.
An Employer Identification Number is a nine digit number the IRS assigns to a business or other entity. An EIN looks like 12-3456789, which is one of the quickest ways to tell one from a Social Security number. Background is in Publication 1635.
The name is misleading. You do not need employees to have one, and plenty of entities that will never hire anybody hold one: estates, trusts, nonprofits, single member LLCs that opened a bank account.
Neither of these is a comparison. Taxpayer identification number is the category. There are five kinds, and an EIN is one of them. The Social Security Administration issues the SSN. The IRS issues the other four.
[What is the difference between an EIN and a TIN? ]
So EIN vs TIN has no answer, because an EIN is a TIN. FEIN vs EIN has no answer either: Federal Employer Identification Number is the full name and EIN is the short one, and they are the same nine digits.
The real question is usually the difference between the federal number and a state one, and New York answers it simply. For withholding, the New York State employer identification number is the federal EIN, under 20 NYCRR 174.5.
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Corporations, partnerships and anyone with employees. Each files returns under its own number, and wages mean employment tax returns. A multi member LLC is a partnership for this purpose.
Estates, trusts and nonprofits. Each is a separate taxpayer from the person behind it, except for certain revocable trusts that the person who set them up still controls.
Anyone filing excise returns, or withholding tax on payments to someone who is not a US resident. Excise taxes apply to particular goods and activities, such as fuel, heavy trucks and wagering. Both sit outside income tax and both need their own number.
Not, as a rule, a solo LLC owner. A single member LLC that is disregarded, has no employees and owes no excise tax generally uses the owner’s number. The main IRS EIN page lists LLC among entities that need one, but its single member LLC page says otherwise, and the more specific page governs. Whether yours qualifies has its own page
The application is free and the IRS says so on the page where you apply. Three routes are open if your principal place of business is in the US. Online additionally requires an entity formed in the US or a US territory and a responsible party holding an SSN or ITIN.
Line 7a asks for the responsible party: the individual who controls the entity and can direct its funds. It has to be a natural person, not a holding company, and the only exception is a government entity applicant.
The IRS states this plainly: nominees are not authorized to apply for an EIN. A nominee on the record means correcting it afterwards on Form 8822-B, within 60 days of the change.
Not sure who your responsible party is? Send us the structure and we will name the person before you file. Call (212) 641-0673.
Each of these has its own page.
Most people should do this themselves. It is free, it takes minutes, and a CPA cannot make the IRS issue the number faster.
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When to do it yourself. You are a US based sole proprietor or single member LLC, the entity is already formed, you hold an SSN, and nothing unusual is happening.
When the responsible party is not obvious. A foreign owner with no SSN or ITIN, a trust, an estate, or a structure where it is unclear who controls the entity.
When a tax election is going in at the same time. Form 2553 or Form 8832 changes how the IRS taxes the business, and both carry deadlines. That is the decision with money attached, and the EIN is incidental to it.
When it has already gone wrong. A nominee on the record, an EIN issued under a name the state rejected, or two numbers for one entity. Fixing is slower than getting it right.
[ Have us check the SS-4 before you file it ] If any of the last three describe you, ten minutes now saves a correction later. Call (212) 641-0673 or use the contact form. No charge for the conversation.
Are an EIN and a TIN the same thing?
An EIN is one kind of TIN, also called a tax ID number, so the two are not alternatives. The category has five members: the SSN, EIN, ITIN, ATIN and PTIN.
Can I use my EIN in place of a TIN?
Yes, where the entity is the taxpayer. An EIN is a TIN, so it belongs in any box asking for a taxpayer identification number. The exception is a single member LLC with no separate return of its own, which enters its owner's number instead.
Can I use my SSN as a TIN?
Yes. An SSN is one of the five taxpayer identification numbers, so it goes in any box asking for a TIN. The Social Security Administration issues the SSN and the IRS issues the other four.
Does an LLC need an EIN or a TIN?
It needs a TIN, and an EIN is one kind. A single member LLC with no separate return uses the owner's SSN or EIN. A multi member LLC, or one taxed as a corporation, uses an EIN of its own.
Is a FEIN different from an EIN?
No. Federal Employer Identification Number refers to the same nine digits. A state tax ID may be separate, but New York generally uses the federal EIN for employer withholding.
Who can be the responsible party on an EIN application?
An individual who controls the entity and its funds. Not a company, not a formation agent, and not a nominee. Government entity applicants are the only exception.
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