Hours of operation Monday to Friday, 7 a.m. to 10 p.m. Eastern Standard Time. Step 1: Determine your eligibility You may apply for an EIN online if your principal business is located in the United States or U.S. Territories. The person applying online must have a valid Taxpayer Identification Number (SSN, ITIN, EIN). You are limited to one EIN per responsible party per day. The "responsible party" is the person who ultimately owns or controls the entity or who exercises ultimate effective control over the entity. Unless the applicant is a government entity, the responsible party must be an individual (i.e., a natural person), not an entity. Step 2: Understand the online application You must complete this application in one session, as you will not be able to save and return at a later time. Your session will expire after 15 minutes of inactivity, and you will need to start over. Step 3: Submit your application After all validations are done you will get your EIN immediately upon completion. You can then download, save, and print your EIN confirmation notice. Apply online now Employer tax responsibilities explained (Publications 15, 15-A and 15B) Publication 15 PDF provides information on employer tax responsibilities related to taxable wages, employment tax withholding and which tax returns must be filed. More complex issues are discussed in Publication 15-A PDF and tax treatment of many employee benefits can be found in Publication 15. We recommend employers download these publications from IRS.gov. Copies can be requested online (search "Forms and Publications) or by calling 800-TAX-FORM. Important We cannot process your application online if the responsible party is an entity with an EIN previously obtained through the Internet. Please use one of our other methods to apply. See How to apply for an EIN. We apologize for any inconvenience this may cause you. Purpose of an employer identification number Employer Identification Numbers are issued for the purpose of tax administration and are not intended for participation in any other activities (e.g., tax lien auction or sales, lotteries, etc.) Exempt organization information If you believe your organization qualifies for tax exempt status (whether or not you have a requirement to apply for a formal ruling), be sure your organization is formed legally before you apply for an EIN. Nearly all organizations exempt under IRC 501(a) are subject to automatic revocation of their tax-exempt status if they fail to file a required annual information return or notice for three consecutive years. When you apply for an EIN, we presume you're legally formed and the clock starts running on this three-year period. Example: Your organization applies for an EIN in November 2023 and chooses a December accounting period. Your first tax period would end on December 31, 2023, and your first return or notice (if your organization does not meet one of the few exceptions to the annual reporting requirement) would be due May 15, 2024. You would be subject to automatic revocation of your exemption if you fail to file for the three periods that end December 31, 2025 (return/notice due May 15, 2026) or for any consecutive three-year period thereafter. Reporting of beneficial ownership information You may be required to report certain information on your beneficial owners to the U.S. Department of the Treasury's Financial Crimes Enforcement Network (FinCEN). Certain types of corporations, limited liability companies, and other similar entities created in or registered to do business in the United States must report information about their beneficial owners—the persons who ultimately own or control the company, to FinCEN beginning on January 1, 2024. If you are a company required to report, the initial beneficial ownership information reporting is based on the date your company receives actual notice that its creation or registration is effective, or after a secretary of state or similar office first provides public notice of its creation or registration, whichever is earlier. Questions such as will my company be required to report beneficial ownership information to FinCEN, who is a beneficial owner, and when do I need to report my company's beneficial ownership information are found on FinCEN's website. FinCEN's BOI pages provide: Answers to frequently asked questions Infographics about key filing dates PDF An introductory video and more detailed informational video Contact FinCEN for more information and questions regarding BOI. Do not contact the IRS; all inquiries must be directed to FinCEN. Related topics Employer identification number Privacy Act Statement and Paperwork Reduction Act Notice Businesses with employees Five Things to Know about the Employer Identification Number Transcript ASL