Do You Need an EIN? | Internal Revenue Service

You will need an EIN if you answer “Yes” to any of the following questions. For your convenience, clicking on the “Yes” option will take you directly to How to apply for an EIN.

Daily Limitation of an Employer Identification Number

To ensure fair and equitable treatment for all taxpayers, Employer Identification Number (EIN) issuance is limited to one per responsible party per day. This limitation is applicable to all requests for EINs whether online or by fax or mail. We apologize for any inconvenience this may cause.

Do you have employees?
YES NO

Do you operate your business as a corporation or a partnership?
YES NO

Do you file any of these tax returns: Employment, Excise, or Alcohol, Tobacco and Firearms?
YES NO

Do you withhold taxes on income, other than wages, paid to a non-resident alien?
YES NO

Do you have a Keogh plan?
YES NO

Are you involved with any of the following types of organizations?

• Trusts, except certain grantor-owned revocable trusts, IRAs, Exempt Organization Business Income Tax Returns
• Estates
• Real estate mortgage investment conduits
• Non-profit organizations
• Farmers’ cooperatives
• Plan administrators

YES NO