IRS Logo
 
Print - Click this link to Print this page

Form SS-4 & Employer Identification Number (EIN)

Question: Does a small company need a tax ID number?

Answer:

  • A sole proprietor who does not have any employees and who does not file any excise or pension plan tax returns does not need an employer identification number (EIN).  In this instance, the sole proprietor uses his or her social security number as the taxpayer identification number.  However, at any time the employer hires an employee or has to file an excise tax return, they will need a new, separate EIN.
  • If you have an existing EIN as a sole proprietor and become a sole owner of an LLC (Limited Liability Company) that has employees, you need to get a separate EIN to file employment taxes.

Additional Information:


Category: Small Business, Self Employed, Other Business
Subcategory: Form SS 4 & Employer Identification Number (EIN)

Please provide your feedback.

1. Was it easy to find your information within the above Frequently Asked Question?

2. How satisfied are you with the information provided within the above Frequently Asked Question?

3. If you still need help from the IRS, what would your next step be?




The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224