EIN Format

• The EIN has nine digits, presented in the format XX-XXXXXXX. The IRS used to assign the first two digits based on the geographic location of the business applying for the number. The IRS streamlined the process in 2001. In numbers assigned since then, those digits indicate the office that actually processed the application and issued the number, regardless of the location of the business. Numbers are issued by the IRS's 10 service centers across the country, by the online EIN application system, and by the Small Business Administration.
  
  

Who Needs One?

• Any business or organization that has employees needs an EIN. If it doesn't have employees, it still must have an EIN if it operates as a partnership or corporation or pays federal excise taxes. Many estates, trusts, employee benefit plans and nonprofit organizations also must have an EIN. Even if the IRS doesn't require an EIN, any business can still get one if it wants. In addition, when a business undergoes a change in ownership or structure, it may need a new EIN. The IRS's online application system can help you determine if you need an EIN or if you need a new EIN. See the link in the Resources section of this article.
  
  

Who Can Apply?

• Any "responsible party" can apply for an EIN for a business or other entity. That's usually the owner but can be anyone authorized to "control, manage or direct" the entity, according to the IRS. When applying, responsible parties must provide their name and their own tax ID number, such as a Social Security number.
  
  

How to Apply

• Businesses and organizations can apply for an EIN online, by phone, by fax or by mail. The IRS recommends applying online because this allows you to get your number immediately. Follow the link in the Resources section for the online application. Applying by phone also allows you to get your EIN immediately. Call 800-829-4933 between 7 a.m. and 10 p.m. local time Monday through Friday. To apply by fax, download Form SS-4 by going to the link in the Resources section. Fill it out and fax it to the number for your state listed in the instructions for Form SS-4. You should receive your EIN by return fax within four business days. To apply by mail, fill out Form SS-4 and mail it to the address for your state in the Form SS-4 instructions. You should get your EIN by return mail within four weeks.