🔥 HIGH-INTENT: EIN, ITIN, TIN, IRS SETUP

What an EIN/TIN/ITIN is and when you need one: EIN (Employer Identification Number) is a federal tax ID for businesses, used for tax filing, hiring employees, opening business bank accounts, and state/business purposes.

You typically need an EIN for hiring employees, operating a partnership or corporation, paying excise/sales taxes, changing business structure or ownership, or administering certain trusts/retirement plans.

ITIN (Individual Taxpayer Identification Number) is for individuals needing a U.S. taxpayer ID but ineligible for an SSN; apply or renew using Form W-

TIN (Taxpayer Identification Number) is a generic term for SSN, EIN, ITIN, often required on withholding certificates and for claiming treaty benefits.

How to apply for an EIN (methods, timing, and requirements)

The best method is to apply online via the IRS EIN online application if the business's principal place of business is in the U.S. or U.S. territories. Applicants generally need the responsible party’s SSN, ITIN, or EIN. Online issuance is immediate. Other methods include fax (approx. 4 business days), mail (approx. 4 weeks), or phone for international applicants. The IRS limits EIN issuance to one per responsible party per day. Form your legal entity with the state before applying for an EIN to avoid delays.3) Responsible party and recordkeeping: The EIN application must name the entity’s responsible party (an individual who controls/owns the entity), requiring their SSN, ITIN, or EIN. Nominees should not be used. Report changes to the responsible party, address, or location within 60 days using Form 8822-B.4) Forms and key references: Use Form SS-4 for Employer Identification Number applications (if not using the online tool). Instructions for Form SS-4 provide guidance on responsible parties, LLC treatment, and special cases (e.g., single-member/disregarded entities, foreign-owned U.S. entities filing Form 5472). Use Form W-7 for ITIN applications/renewals. Use Form 8822-B to report changes to responsible party/address/location.5) Special situations and common pitfalls: Single-member LLCs may need an EIN for employment taxes, excise taxes, state reporting, Form 8832/2553 elections, or if foreign-owned and required to file Form 5472. Foreign owners without a U.S. residence may apply by phone/fax/mail; SS-4 instructions explain how to enter 'foreign' or 'N/A' for line 7b if no SSN/ITIN. Foreign-owned U.S. disregarded entities may need an EIN for Form

Avoid nominee risk by naming the actual responsible party. Adhere to the one EIN per responsible party per day limit.

ITINs and TIN rules for withholding / treaty benefits

Use Form W-7 to obtain or renew an ITIN. A TIN (SSN, ITIN, or EIN) is required on withholding certificates for claiming treaty benefits or other withholding/exemption purposes.

State-level requirements (how they interact with federal EIN/TIN setup)

Form the legal entity at the state level first (e.g., Secretary of State) before applying for an EIN. If you have employees, register for state employer accounts (unemployment insurance, state withholding), which vary by state (e.g., California EDD, NY Dept of Labor). Many states require a seller’s permit or sales tax ID for collecting sales tax. Use SBA and state government portals to find correct state agencies.

Practical step-by-step checklist for US LLC founders / business owners

Step 1: Form your business entity with your state (register with Secretary of State). Step 2: After formation, apply for a federal EIN via the IRS online application (if within US). Step 3: Register for state employer accounts and obtain any sales tax/seller’s permit. Step 4: Open business bank accounts, apply for business licenses/permits, and set up payroll & tax deposits. Step 5: Keep records, file returns, report changes to responsible party/address via Form 8822-B within 60 days, and renew expiring ITINs.9) Timelines and processing expectations: Online EIN is immediate. Fax EIN is approx. 4 business days. Mail EIN is approx. 4 weeks. State registrations vary.

Where to find state-specific guidance

Use the SBA’s state lookup pages and visit state Department of Revenue / Workforce Commission websites.