EIN Requirements for LLCs in the USA

Jan. 1, 2026, 3:36 p.m.
An Employer Identification Number (EIN) is one of the most important federal identifiers for a Limited Liability Company (LLC) in the United States. While not every LLC is legally required to obtain an EIN, many LLCs must have one to operate compliantly. This guide explains when an LLC needs an EIN, when it doesn’t, and why getting one is often a smart move—even if it’s not strictly required.
EIN for LLCs

What Is an EIN?

An EIN (Employer Identification Number) is a nine-digit number issued by the IRS to identify a business entity for federal tax purposes. It functions like a Social Security number for your business.

Do All LLCs Need an EIN?

No—but most do. EIN requirements depend on how the LLC is structured and how it operates.

When an LLC Is Required to Have an EIN

An LLC must obtain an EIN if any of the following apply:

1. The LLC Has Employees

If your LLC hires one or more employees, an EIN is mandatory for:

  • Payroll taxes

  • Employment tax filings

  • Issuing W-2s and 1099s

2. The LLC Has More Than One Owner

All multi-member LLCs are required to obtain an EIN, regardless of whether they have employees.

By default, multi-member LLCs are taxed as partnerships, which cannot use an owner’s SSN.

3. The LLC Is Taxed as a Corporation

If an LLC elects to be taxed as:

  • A C Corporation, or

  • An S Corporation,

it must have an EIN, even if it has only one owner and no employees.

4. The LLC Files Certain Federal Taxes

An EIN is required if the LLC files:

  • Employment taxes

  • Excise taxes

  • Alcohol, tobacco, or firearms tax returns

5. The LLC Is Owned by a Foreign Person

If an LLC has a non-U.S. owner (resident or non-resident alien), an EIN is required—even if the LLC has no employees.

When an LLC May NOT Need an EIN

A single-member LLC may operate without an EIN if:

  • It has no employees

  • It is taxed as a disregarded entity

  • It does not file excise or employment taxes

In this case, the LLC may use the owner’s SSN or ITIN for federal tax filings.

 However, many banks, states, and agencies still require an EIN.

Why Most LLCs Get an EIN Anyway

Even when not legally required, getting an EIN is strongly recommended because it allows your LLC to:

  • Open a business bank account

  • Apply for business licenses and permits

  • Establish business credit

  • Protect the owner’s SSN from public use

  • Work with payroll providers and payment processors

  • Comply with state and federal agencies more easily

EIN Requirements for Single-Member LLCs

Situation EIN Required?
Has employees  Yes
Elects S-Corp or C-Corp taxation  Yes
Owned by a foreign individual  Yes
No employees, disregarded entity  Not required (but recommended)

EIN Requirements for Multi-Member LLCs

All multi-member LLCs must have an EIN, regardless of:

  • Revenue level

  • Number of employees

  • State of formation

How to Apply for an EIN for an LLC

LLCs can apply for an EIN

 

Common EIN Mistakes LLC Owners Make

  • Assuming single-member LLCs never need an EIN

  • Using a personal SSN instead of getting an EIN

  • Applying for multiple EINs unnecessarily

  • Using paid “EIN services” that charge for a free IRS process

Final Thoughts

While not every LLC is legally required to obtain an EIN, most LLCs will need one at some point—and many should get one from day one. EINs simplify compliance, protect personal information, and make it easier to grow and operate your business legally in the USA.

 

EIN for LLCs