Businesses need an Employer Identification Number (EIN) for many common purposes. EINs are issued by the Internal Revenue Service.

You will need an EIN if your business:

• has employees, and/or
• operates as a corporation or partnership, and/or
• files employment, excise, alcohol, tobacco or firearms taxes, and/or
• withholds taxes on income, other than wages, paid to non-resident aliens, and/or
• offers a Keogh pension plan (sometimes called “HR 10” plan),
• and/or if your business is involved with 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.

Applying for an EIN is a free service offered by the Internal Revenue Service. Businesses can apply for an EIN by phone, fax, mail, or online.