Employer Identification Number (EIN)

An Employer Identification Number (EIN), also called a Federal Employer Identification Number (FEIN), is a unique nine-digit tax ID that the Internal Revenue Service (IRS) assigns to a business entity for payroll, tax reporting, and banking purposes. It’s free to obtain directly from the IRS and works like a Social Security Number (SSN), except it identifies a business instead of a person.

An EIN is one type of Taxpayer Identification Number (TIN), the umbrella term the IRS uses for any number that identifies a taxpayer. SSNs and ITINs are the individual-level versions; an EIN is the business-level version.

Quick facts about the EIN

Detail	Description
Format	XX-XXXXXXX (nine digits)
Issuing agency	Internal Revenue Service (IRS)
Cost	Free
Also known as	Federal Employer Identification Number (FEIN), federal tax ID
Primary uses	Payroll, tax filing, business bank accounts, licenses and loans
How long it lasts	Permanent for the life of the legal entity

If you’re a small business or a medium-sized business setting up payroll, opening a business bank account, or filing your first federal tax return, your EIN is one of the first pieces of paperwork you’ll need. Here’s what it is, who needs one, how to get one, and how to find it if you’ve lost it.

What is an EIN, and is it the same as a FEIN?

EIN and FEIN refer to the same number. The IRS’s own forms and instructions use “EIN,” while “FEIN” is a more explicit way of writing “federal” into the name, and both terms point to the same nine-digit identifier issued by the IRS.

Where the two ideas actually diverge is at the state level. Many states issue their own separate business tax ID, sometimes called a state EIN or an employer account number (EAN), for state-level withholding, unemployment insurance, or sales tax. A state ID is not a substitute for your federal EIN and doesn’t share the same number. If you’re setting up payroll, plan on needing both: the federal EIN for IRS filings, and a state-issued ID for state tax agencies.

Who needs an EIN

You generally need an EIN if any of the following apply to your business:

• You have or plan to hire employees
• Your business is structured as a corporation or partnership
• You file employment, excise, or alcohol, tobacco, and firearms tax returns
• You withhold taxes on income (other than wages) paid to a non-resident alien
• You have a Keogh plan or another tax-deferred retirement plan
• You operate a trust, estate, nonprofit, farmers’ cooperative, or similar entity that files its own federal returns

Sole proprietors without employees are the main exception. They can generally use their own SSN for federal tax purposes instead of applying for an EIN, though many still choose to get one to keep personal and business finances separate. If you’re unsure whether your situation requires one, the IRS’s get an EIN page walks through the current eligibility rules.

The responsible party: who it is and why it matters

Every EIN application has to name a “responsible party,” and this is the part of the process most new business owners skip past without understanding.

The responsible party is the individual who ultimately owns, controls, or manages the entity and its funds, not necessarily whoever happens to be filling out the paperwork. According to the IRS’s responsible parties and nominees guidance, a nominee (often an attorney or formation service helping set up the business) can’t be listed as the responsible party, even if that person is the one submitting the application. The responsible party must supply their own SSN, Individual Taxpayer Identification Number (ITIN), or existing EIN on the application.

This matters after the application too. If the responsible party changes later (a new owner, a new principal officer, and so on), the IRS requires you to report that change within 60 days using Form 8822-B. The same form covers changes to your business mailing address or physical location. Missing this deadline doesn’t carry an automatic penalty, but it does mean IRS notices, including ones about real deadlines or real money, can end up going to the wrong address or the wrong person.

What an EIN is used for

Once assigned, your EIN is permanent for that entity and shows up on nearly every federal filing your business makes.

EIN-related federal forms and what they’re for

Form	What it’s used for
W-2, Wage and Tax Statement	Reports employee wages and withheld taxes each year
Form 941, Employer’s Quarterly Federal Tax Return	Reports quarterly payroll taxes withheld from employees
Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return	Reports annual federal unemployment tax
Form 1065, U.S. Return of Partnership Income	Reports income for businesses structured as partnerships
Form 1120, U.S. Corporation Income Tax Return	Reports income for businesses structured as corporations
Form SS-4, Application for Employer Identification Number	The application used to request an EIN in the first place

Beyond tax filings, banks typically require an EIN to open a business bank account, and most business licenses, loan applications, and payroll systems ask for it as well.

How to apply for an EIN

There’s no fee to get an EIN directly from the IRS, regardless of what a paid “EIN filing service” website might suggest. You have four ways to apply:

• Online. This is the fastest method for businesses with a principal office, legal residence, or principal place of business in the U.S. or a U.S. territory. The IRS online EIN application issues your number immediately once you finish. The tool isn’t available around the clock: current IRS hours are Monday through Friday from 6 a.m. to 1 a.m. Eastern the next day, Saturday from 6 a.m. to 9 p.m., and Sunday from 6 p.m. to midnight. The session expires after 15 minutes of inactivity and can’t be saved partway through, so have your business details ready before you start.
• Fax. Submit a completed Form SS-4 by fax; the IRS typically returns your EIN within about four business days if you include a return fax number.
• Mail. Also uses Form SS-4; processing by mail generally takes several weeks.
• Phone. Available only to international applicants without a U.S. legal residence or principal place of business.

A practical note for 2026: fax and mail applications have been running slower than the timelines above due to reduced IRS staffing, so it’s worth applying online whenever you’re eligible, and building in extra lead time if you have to use fax or mail.

One more limit to know: the IRS issues only one EIN per responsible party per day, across all application methods, so if you’re setting up more than one entity at once, plan your applications accordingly.

How to find your EIN if you’ve lost it

Where to look depends on whether you’re the business owner, an employee, or someone trying to look up a different company’s number.

If you’re the business owner

Start with your original CP 575 confirmation notice, the letter the IRS sends when it first assigns your EIN. If you can’t find it, check:

• A previously filed federal tax return for the business
• Bank, loan, or license applications you’ve previously submitted
• Payroll or accounting software where the EIN may already be on file

If none of those work, call the IRS Business & Specialty Tax Line at (800) 829-4933. The IRS can issue what’s commonly called a 147c letter, an official EIN verification letter that serves as a replacement for a lost CP 575. Unlike the original notice, a 147c letter can be requested by phone as many times as needed and is accepted by banks and payroll providers the same way a CP 575 is.

If you’re an employee

You don’t need to contact the IRS at all. Your employer’s EIN is printed on your W-2 in Box b, listed just above the employer’s name and address.

If you’re trying to look up another company’s EIN

There’s no general public IRS directory for looking up a private company’s EIN by name. A few narrower options do exist:

• For nonprofits, the IRS’s Tax Exempt Organization Search tool lets you look up EINs along with tax-exempt status and filings.
• For publicly traded companies, SEC EDGAR full-text search often surfaces EINs disclosed in public filings.
• Beyond that, EINs are treated as business identifiers rather than strictly confidential information, but the practical path for most private companies is simply to ask them directly.

Do you need an EIN to run payroll?

Yes, in almost every case. Running payroll means withholding federal income tax, Social Security, and Medicare from employee wages, then remitting those amounts to the IRS and filing forms like the 941 and 940 shown above, all of which require your EIN. Most states also require a separate state withholding and unemployment insurance account before you can legally run payroll in that state, so budget time for both registrations, not just the federal one, when you’re setting up a new location or entering a new state.

How different industries rely on their EIN

The core rules stay the same across business types, but what an EIN unlocks day to day looks a little different depending on the work.

A construction company uses its EIN to run payroll across multiple job sites and crews, bid on public contracts that require federal tax ID verification, and open the credit lines needed to buy equipment and materials.

A healthcare practice uses its EIN for many of the same reasons, plus a few specific to the industry: tracking payroll and compliance across locations, processing insurance claims and payer contracts, and financing equipment purchases as the practice grows.

Keeping your EIN accurate: common mistakes and what they cost you

Getting an EIN is a one-time event. Using it correctly is ongoing, and this is where a lot of small and medium businesses run into trouble.

Common mistakes include:

• Applying for a second EIN when the business hasn’t actually changed structure or ownership, when only one is needed
• Using an owner’s SSN on a business form where the EIN should appear
• Letting the legal entity name, address, or responsible party drift out of sync across the IRS, state agencies, the bank, and payroll
• Not filing Form 8822-B within 60 days of a responsible-party change
• Registering state payroll or unemployment accounts under the wrong entity or an outdated EIN after a restructuring

The consequences are rarely dramatic on their own, but they add up. Mismatched entity data can get a tax return or extension rejected. Outdated address or responsible-party information means real IRS notices, including ones with real deadlines, can go to the wrong place. Banking, merchant, and payroll onboarding all tend to stall when the EIN on file doesn’t match other records. In more serious cases, an EIN that’s been exposed or mishandled can be used for fraudulent filings or fake W-2s.

The fix is mostly a matter of discipline rather than paperwork: keep one master record of your exact legal business name, EIN, address, and responsible party, and use that same record everywhere the number needs to appear.

Special situations: multiple entities, DBAs, and multi-state payroll

A few scenarios add complexity worth planning for ahead of time.

Multiple entities. Each legal entity gets its own EIN. A “doing business as” (DBA) name is not a separate entity and doesn’t get its own EIN; it’s simply an alternate name attached to the same underlying business and the same number.

Ownership or structure changes. Some changes require a brand-new EIN (for example, incorporating a sole proprietorship, or a partnership converting to a corporation), while others, like a simple name change, usually don’t. When in doubt, it’s worth confirming with a tax advisor before assuming your existing EIN still applies.

Multi-state payroll. If you’re hiring across state lines, each state where you have employees generally needs its own state tax registration, separate from your one federal EIN. Fingercheck’s state payroll tax calculators break down what each state requires, including Texas and New Jersey, with more states being added.

Foreign ownership. Foreign-owned entities and non-U.S. applicants generally use the phone application path rather than the online one, and should be careful that the correct individual, not a formation service or nominee, is listed as the responsible party. Some foreign-formed entities registered to do business in the U.S. also have separate beneficial ownership reporting obligations to the Financial Crimes Enforcement Network (FinCEN); domestic U.S. entities are currently exempt from that requirement. Since this rule has changed more than once, check FinCEN’s BOI page directly for the current status before assuming either way.

Closing a business and your EIN

An EIN is permanent once assigned. The IRS never reissues a canceled EIN to another business, and you can’t cancel the number itself, even after the business closes.

What you can do is close your IRS business account. To do that, send the IRS a letter with your legal business name, EIN, address, and the reason for closing, along with a copy of your CP 575 or 147c letter if you have one. The IRS won’t close the account until all required tax returns have been filed, so make sure those are current first.

How Fingercheck helps

From setting up payroll and managing benefits to streamlining recordkeeping, Fingercheck ensures that the EIN is applied consistently across all functions. This strengthens credibility with banks, vendors, and employees. Fingercheck converts complex requirements into a seamless process, enabling businesses to focus on growth and people rather than paperwork.

Fingercheck and any related entities do not offer tax, accounting, or legal advice. This content is designed for informational purposes only and should not be considered a source of tax, legal, or accounting advice. It is recommended that you consult your tax, legal, and accounting advisors before undertaking any related activities or transactions.