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EMPLOYER IDENTIFICATION NUMBER - irs.gov

1 EMPLOYER IDENTIFICATION NUMBERU nderstanding your EIN21 This publication provides general information on EMPLOYER IDENTIFICATION Numbers (EINs). The topics included are: What is an EIN Information by type of business entity When you need a new EIN How to apply for an EIN How to complete Form SS-4 Where to apply for an EIN How to avoid common problems Table of ContentsWhat is an EIN? ..2 Special Rules Regarding Entity Classification Elections ..2 Information by Type of Business Entity ..2 Sole Proprietorship ..3 Corporation ..4 Partnership ..5 Estate ..7 Trust ..7 Employee Plans.

company (LLC), you do not need a separate EIN for the LLC, unless you are required to file employment or excise tax returns. A limited liability company ... • Your business name changes • You change your location or add locations (stores, plants, enterprises or branches)

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