Question I recently formed a limited liability company (LLC). The LLC has no employees, isn't subject to relevant excise taxes, and hasn't elected to be taxed as a corporation. Do I need a separate federal tax ID number for the LLC? Answer If you're the sole owner of an LLC that has no employees and isn’t subject to relevant excise taxes, you won't need a separate federal tax ID number (EIN). However, if you want a separate federal tax ID number for your LLC, one may be assigned. If you're not the sole owner of the LLC, you'll need a separate federal tax ID number for the LLC. A new LLC with one owner (single-member LLC) that chooses to be taxed as a corporation or an S corporation will need a new federal tax ID number. Additional Information Form 8832, Entity Classification Election Tax Topic 755 - Employer Identification Number (EIN) - How to Apply Form SS-4, Application for Employer Identification Number (PDF) Publication 1635, Employer Identification Number - Understanding Your EIN (PDF) Category Small business, self-employed, other business Sub-Category Entities
