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FEIN vs. EIN: An Entrepreneur’s Guide

As a small business owner or aspiring entrepreneur, government forms and tax considerations are probably not your favorite topics. You’d rather be researching a new product, orchestrating an exciting marketing campaign or projecting next quarter’s profits. However, if you fail to educate yourself about crucial legal logistics for business operations, you could end up causing excessive headaches and costing unnecessary money.

For many entrepreneurs, obtaining an Employer Identification Number (EIN) is a critical early step in the process of opening and running a successful business. Creating a memorable business name is of vital importance also.

In this guide, we’ll walk you through how to get an EIN, how to use it, and more.

What is an EIN?

EIN stands for “Employer Identification Number.” The federal Internal Revenue Service (IRS) assigns this unique, nine-digit number to business entities and uses it for tax identification purposes. Basically, an EIN is a Social Security number (SSN) for a business structure.

EIN Format and Assignment

Like SSNs, EINs are all nine digits. They are always written in the format XX-XXXXXXX. That’s different from SSNs, which are formatted XXX-XX-XXXX.

Some EINs have letter prefixes: A – Agricultural Employer; F – Federal Government; G – State or Local Government; H – Household Employer; N – Nonprofit Employer; S – Foreign Subsidiary of US Employer; W – Reporting Entity not subject to Social Security taxes. Don’t be alarmed if your EIN has one of these.

Prior to 2001, the first two digits corresponded to the geographic area of the business’s home office. Now, however, the first two digits of an EIN only indicate which office assigned your EIN.

Federal vs. State Identification Numbers: Federal Tax Identification Number

The EIN can also be called a Federal Employer Identification Number (FEIN). But no matter whether you call it the EIN or FEIN, an EIN is a single, federal tax identification number. Most states also require businesses to obtain a state tax ID number (sometimes referred to as a “state identification number”).

Additionally, states may assign different state tax ID numbers for different purposes: reporting income tax, sales tax, withholding, unemployment, and insurance. To further complicate this, a single business may be required to have separate state tax IDs for each state in which it operates.

Thankfully, the federal government only requires a single Employer Identification Number for a business’s federal taxes.

Deciding If You Need an EIN

Now you know a little about Employer Identification Numbers. Before you jump into an application, let’s make sure you actually need or want one.

Not all businesses are legally required to get an EIN. The most common reasons businesses are required to get one include hiring employees or having multiple owners (like a partnership or corporation), but there are other reasons you might be required to get one.

But even if you don’t technically need an EIN, you might want one. Let’s walk through the details.

Freelancers and Independent Contractors

If you are a single freelancer or an independent contractor, you likely don’t need an EIN. You can simply report your earnings using your SSN. Your clients will provide you with a Form 1099 if they pay you more than $600 during the calendar year, but this form doesn’t require an EIN.

Sole Proprietorships

Sole proprietorship simply means that, legally, you own the business by yourself. As a sole proprietor, you may need to obtain an EIN if you:

  • Have employees
  • Are going to send any independent contractors a 1099
  • Have a Keogh or Solo 401(k) retirement plan
  • Bought or inherited your business (this can take some research)
  • Convert your business into another structure that necessitates an EIN
  • File for bankruptcy.

Partnerships and Corporations

The IRS requires certain business entities (partnerships and corporations) to obtain and use an EIN. This number is crucial for filing federal taxes and ensuring compliance with federal tax regulations.

Limited Liability Companies (LLCs)

LLCs may or may not need an EIN. If there is more than one member (meaning the business is taxed like a partnership), then they need to get an EIN.

But if an LLC is a single member LLC (has only one owner), and it doesn’t meet any of the other criteria for needing an EIN, then they can go without one. However, many of these LLCs opt to get an EIN anyway.

If I don’t need an EIN by law, why would I want one?

If you are a contractor or a sole proprietor and are not required by the IRS to have an EIN, you may still want one. An EIN benefits your business by:

  • Helping you to open a business bank account.
  • Helping you to apply for a credit card in the name of your business.
  • Helping you to protect your personal SSN (limiting identity fraud).
  • Helping you to establish credibility with vendors and customers.
  • Helping you to establish status as an Independent Contractor (as opposed to someone else’s employee.)

Does getting a DBA mean I need an EIN?

If you get a “doing business as” name, sometimes called a trade name or fictitious name, rest assured that it does not impact your need to get an EIN (or not). Getting a DBA has no bearing on your tax filing status, so it has no bearing on your need (or lack thereof) to get an EIN.

If I don’t have employees, do I need an EIN?

The name “Employer Identification Number” is a bit misleading. Granted, the primary reason the number is needed is to hire employees and manage employment taxes. But some businesses might not have employees but still be required to get an EIN. For example, a small business that’s structured as a corporation or a multi-member LLC would still need to get an EIN, even if they don’t plan to hire employees for years.

Getting Your First EIN

Now that you’ve done your due diligence and examined your need for an Employer Identification Number, it’s time to apply for one.  

Process for Obtaining an EIN

The IRS operates an online portal to apply for an Employer Identification Number.  Once you begin the application, you must complete it in one session. The application times-out after 15 minutes of inactivity, so make sure to have all of your information ready.

EIN applicants must be operating a business within the United States or US Territories, already have a valid Taxpayer Identification Number (e.g. SSN, EIN) and be a “responsible party” representing the business for which they are applying. A “responsible party” is someone who is legally authorized to act in the company’s best interest. A single responsible party may only request one EIN per day.

Whether you file online or using a paper form, you’re filling out Form SS-4.

EINs are issued right away for online applications, but the physical EIN certificate will take up to two weeks to arrive.

Changing an EIN

Generally speaking, EINs don’t expire or change in and of themselves. But there are circumstances that might require you to get a new EIN for your business. Let’s talk through those scenarios.

Changes to your business may necessitate discontinuing the use of one EIN and obtaining another. Some events or combination of circumstances may require clarification or professional tax advice, but others are pretty clear-cut. Here is a short list of situations that require a new Employer Identification Number.

  • Sole proprietorships: Declare bankruptcy, incorporate, take in partnerships to become a partnership, or purchase or inherit an existing business
  • Partnership: Incorporate, changing into a sole proprietorship, ending one partnership to begin another
  • Corporation: Converting into a partnership or sole proprietorship, becoming a subsidiary of another corporation, forming a corporation after a statutory merger, or receiving a new charter from your Secretary of State.

Generally speaking, you need to get a new EIN if there are substantive changes to the structure or foundation of your business.

Situations That Don’t Require a New EIN

Other situations generally do not require a new Employer Identification Number. But the circumstances vary depending on your business structure. Let’s walk through the business-specific scenarios that don’t actually require you to get a new EIN.

  • Sole proprietorship: Change in the business name, moving locations (or adding new ones), opening a separate and unaffiliated business
  • Partnership: Declare bankruptcy, changing the business name, moving or adding locations, half (or more) of the business ownership changes hands within 12 months, or a partnership is created from ending another
  • Corporation: Declare bankruptcy, changing the business name, moving or adding locations, changing tax status to an S corporation, or using an existing EIN after a merger

There may be other changes in your business that may or may not require you to get a new EIN. If in doubt about your scenario, it’s recommended to chat with an attorney for customized guidance.

Transferring an EIN

Although there are situations where it’s possible to transfer an EIN from one owner to another, most of the time a new business owner will need to get a new EIN. This isn’t due to a specific law but because ownership change almost always makes the company structure change, which necessitates a new EIN.  

Retrieving a Lost/Forgotten EIN

As you don’t use your Employer Identification Number every day (especially once you get established), you may find yourself in a situation where you can’t remember or find it. You may also be in a situation where you’re taking over a company or a position in a company and your predecessor does not provide it to you. Luckily there are several avenues you can take to retrieve it. Your tax records, including W-2s and tax return documents, will have your EIN listed.

If you’ve already filed taxes for at least one year, the EIN will be on your and your employees’ W-2s and tax return documents.  If you used your EIN to open a business bank account, your bank will have a record of it. If you used your EIN to file for a permit, your local municipality will have a record of it.

Finally, a business’s responsible party can contact the IRS directly via their Business and Specialty Tax Line to get the EIN again. The IRS will not provide this information to someone who isn’t the responsible party.

How to Use Your EIN

An EIN is, at the end of the day, just a Federal tax ID number for you business. On the surface, it doesn’t really do much. But there are certain ways you can leverage the power of what the EIN represents (the validity of your business entity) to your advantage. Here are several:

  • Getting business licenses and permits: Every jurisdiction has different requirements, but it’s not uncommon for local governments to ask for your EIN as part of the license application process.
  • Get a business bank account: Most financial institutions will ask for your EIN when you open a business bank account, such as a savings account or checking account.
  • Open business credit cards: Building a solid credit history under your business name will probably require an EIN to open the credit account.
  • Set up vendor accounts: You can use your EIN to open and maintain accounts with various vendors needed for your business operations.
  • Supply your independent contractors with a Form 1099: If you hire contractors and pay them more than $600 a year, the IRS requires you to furnish them with a form 1099.  You’ll need an EIN for this.

How NOT to Use Your EIN

Like your Social Security Number, your Employer Identification Number can be used (generally in combination with other information) to commit identity theft and fraud. Here are some quick things to avoid:

  • Don’t use your EIN when it’s not required.
  • Be mindful when you enter your EIN online, and only use it if the website is secure.
  • Keep documents listing your EIN secure and shred them when you’re done.
  • Use prepaid business credit cards instead of open lines of credit.
  • Avoid ‘master’ login credentials used by more than one employee, especially for sites that request your EIN.

Monitoring the Use of Your EIN

Finally, just as you would with your personal information, carefully monitor your credit and online presence for signs of abuse or fraud. If possible, subscribe to credit monitoring services so you can be mindful of suspicious activity tied to your business. It’s also a good idea to occasionally search public records for any mentions of your business and investigate any unfamiliar references.

Next Steps

Tax research can seem dry and monotonous, but by doing this research now, you’ll help set your business up for success. If you can, take the next step and hire a professional to help you with your taxes. A huge part of running a successful, compliant business is by delegating complicated tasks to qualified pros.

Last but not least, continue to expose yourself to information that can help you maximize the success of your small business. Always be learning. Always be growing yourself and your business.

Employer Identification Number FAQs

Should I use an EIN or SSN to report income from my business?

Often you don’t have an option. When you do have a choice (as in a Sole Proprietorship with no employees), the advantages of using the EIN typically outweigh the disadvantages. Personal protection alone is a strong reason to use an EIN over an SSN.

Should I put my EIN on invoices?

Probably not. While vendors and clients may need your Employer Identification Number each year to reconcile their finances and file taxes, they don’t necessarily need your EIN on every invoice. As we discussed earlier, if you don’t need to provide your EIN in a given situation, it’s best not to.

Do I need an EIN to open a business banking account?

Probably. Increasingly, banks require all businesses to open business bank accounts using an EIN. Even if you are a sole proprietor and the government doesn’t require you to have an EIN, your bank might.

Can one EIN be used for multiple businesses?

No; separate business entities always need to have their own EINs, even if they’re owned by the same person. That’s because they’re unique legal entities. In contrast, if the same business opens multiple locations, they do not need separate EINs for each location.

Do I need a state tax ID to pay state taxes?

Yes. Registering for state taxes and obtaining a state tax ID is essential for complying with state tax regulations and paying state taxes. Failure to register can result in penalties and fees.

More Resources

Disclaimer: The content on this page is for information purposes only and does not constitute legal, tax, or accounting advice. If you have specific questions about any of these topics, seek the counsel of a licensed professional.

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