Employer Identification Number (EIN)

Businesses need an Employer Identification Number (EIN) issued by the Internal Revenue Service (IRS).

You need an EIN if your business:

• Has employees
• Is a corporation or partnership
• Files employment, excise, alcohol, tobacco or firearms taxes
• Withholds taxes on income paid to nonresident aliens
• Offers a Keogh pension plan (HR 10 plan)

You also need an EIN if your business is involved with:

• Eligible trusts
• Estates
• Real estate mortgage investment conduits
• Non-profit organizations
• Farmers' cooperatives
• Plan administrators

How to apply for an EIN

The IRS offers a free service to apply for an EIN. You can apply by:

• Phone
• Fax
• Mail
• Online

Additional requirements for New York State

In New York, businesses with employees must also register with the New York State Department of Labor after getting their EIN online.

In New York, businesses with employees must also register with the New York State Department of Labor after getting their EIN online.