EINの取得

Detailed explanation of EINの取得 based on official information from 各州州務長官事務所・IRS. Work Visa Applications

Published: January 12, 2026

Employer Identification Number (EIN): A Complete Guide for U.S. Business Registration

1. Overview

An Employer Identification Number (EIN), also known as a Federal Tax Identification Number, is a unique nine-digit number assigned by the Internal Revenue Service (IRS) to business entities operating in the United States. The EIN serves as the federal tax ID for businesses, similar to how a Social Security Number identifies individuals for tax purposes. This identifier is essential for tax administration, banking, hiring employees, and establishing business credit. The EIN system helps the IRS track business tax obligations efficiently and is required for most formal business structures.

2. Applicable Objects & Scenarios

An EIN is required for:

  • Corporations, partnerships, and LLCs (including single-member LLCs with employees)
  • Businesses with employees
  • Non-profit organizations
  • Trusts and estates (except certain grantor-owned revocable trusts)
  • Farmers' cooperatives
  • Plan administrators
  • Businesses that file excise, alcohol, tobacco, or firearms taxes
  • State or local government agencies

You need an EIN when you:

  • Start hiring employees
  • Change your business structure (e.g., from sole proprietorship to corporation)
  • Open a business bank account
  • Apply for business licenses and permits
  • File federal tax returns for employment, excise, or alcohol/tobacco/firearms taxes
  • Withhold taxes on income paid to non-resident aliens
  • Establish a pension, profit-sharing, or retirement plan

3. Core Conclusions

  • An EIN is mandatory for most business entities beyond sole proprietorships without employees
  • The application process is free when done directly through the IRS
  • EINs are issued immediately for online applications during business hours
  • Once assigned, an EIN is permanent and generally cannot be canceled
  • Businesses must update their EIN information with the IRS when key details change
  • Different application methods have varying processing times
  • Protecting your EIN from misuse is crucial for business security

4. Procedures & Steps

Step 1: Preparation

Before applying, gather the following information:

  • Legal name of the responsible party (individual who controls the entity)
  • Taxpayer Identification Number (SSN, ITIN, or EIN) of the responsible party
  • Business name and trade name (if different)
  • Business address and mailing address
  • Type of entity (corporation, partnership, LLC, etc.)
  • Reason for applying (starting new business, hiring employees, banking, etc.)
  • Date business started or acquired
  • Closing month of accounting year
  • Number of employees expected in first year (estimate)
  • Principal business activity and products/services

Step 2: Application & Submission

Primary Method: Online Application

Alternative Methods:

  • Fax: Complete Form SS-4 and fax to appropriate IRS office
  • Mail: Submit Form SS-4 to IRS address (takes approximately 4-5 weeks)
  • Telephone: International applicants only (267-941-1099)

Step 3: Review & Confirmation

  • Online applicants receive confirmation immediately
  • Fax applicants receive confirmation within 4 business days
  • Keep your EIN confirmation letter (CP 575) in a secure location
  • Verify all information on the confirmation is correct
  • Begin using your EIN for tax filings, banking, and other business purposes

5. Frequently Asked Questions (FAQ)

Q: Is there a fee to get an EIN? A: No, the IRS does not charge a fee for EIN application or issuance when applying directly through official IRS channels.

Q: Can I use my Social Security Number instead of an EIN? A: Sole proprietors without employees may use their SSN for business taxes, but an EIN is required once you hire employees or establish certain business structures.

Q: How long does it take to get an EIN? A: Online applications receive immediate issuance during business hours. Fax applications take about 4 business days, while mail applications take 4-5 weeks.

Q: Can I cancel or change my EIN? A: EINs are generally permanent. You cannot cancel an EIN, but you can close your business account with the IRS. If business details change, you must update the IRS but keep the same EIN.

Q: Do I need a new EIN if I change my business name? A: No, a name change does not require a new EIN. You must inform the IRS of the name change using the appropriate forms.

Q: Can non-U.S. residents get an EIN? A: Yes, but the responsible party must have either a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). International applicants can apply by fax or mail.

Q: Is an EIN the same as a state tax ID? A: No, an EIN is for federal taxes. Most states require separate state tax identification numbers for state tax purposes.

Q: What if I lose my EIN confirmation letter? A: You can call the IRS Business & Specialty Tax Line at 800-829-4933 to get your EIN verified. Hours are 7:00 a.m. to 7:00 p.m. local time.

6. Risks & Compliance

  • Fraud Prevention: Only apply through official IRS channels. Third-party services may charge unnecessary fees.
  • Timely Application: Apply for your EIN well before your first tax filing deadline to avoid penalties.
  • Information Accuracy: Ensure all application information is correct. Errors can delay processing and cause compliance issues.
  • Privacy Protection: Treat your EIN like sensitive financial information to prevent identity theft.
  • State Requirements: Remember that an EIN doesn't replace state registration requirements.
  • Business Changes: Notify the IRS within 60 days if your responsible party changes.
  • Disclaimer: This guide provides general information. Tax laws and procedures change regularly. Always verify current requirements with the IRS or a qualified tax professional.

7. References & Sources

8. Related Topics

  • Business Structure Selection (LLC, Corporation, Partnership, Sole Proprietorship)
  • State Business Registration Requirements
  • Business License and Permit Applications
  • Federal Tax Responsibilities for Businesses
  • State Tax Identification Numbers
  • Annual Reporting Requirements for Businesses
  • Business Banking and Credit Establishment
← Back to Knowledge Base
Get StartedGet Quote