LLC Requirements
EIN for LLC: Do You Need One? (2026)
Every LLC needs an EIN for tax filing, banking, and hiring. Learn the requirements for single-member and multi-member LLCs, how to apply, and why BOI filing is now mandatory.
Forming an LLC is one of the most common first steps for new business owners in the United States. Whether you are a US resident launching a local business or an international entrepreneur setting up a US entity, your LLC will need an EIN before it can function. This guide covers everything you need to know about getting an EIN for your LLC, including the differences between single-member and multi-member requirements, the mandatory BOI filing, and how non-residents can apply.
For a broader overview of what an EIN is and who needs one, see our dedicated guides. This page focuses specifically on EIN requirements for LLCs.
Requirements
Why Does an LLC Need an EIN?
100% of LLCs need an EIN for 3 core reasons: federal tax obligations, business banking, and hiring employees. Without an EIN, your LLC cannot function as a legitimate business entity in the United States. The IRS assigns EINs at no cost to US residents; non-residents pay $0 to the IRS but must file Form SS-4 by fax. In 2024, the IRS issued over 6.2 million new EINs, and LLCs accounted for approximately 72% of new business entity formations.
5 Core Reasons Your LLC Needs an EIN
Federal Tax Filing
Business Bank Accounts
Hiring Employees
Business Credit and Vendor Relationships
SSN Protection
Comparison
Does a Single-Member LLC Need an EIN vs Multi-Member?
73% of new LLCs are single-member, yet both types need an EIN in practice. The IRS treats single-member and multi-member LLCs differently for tax purposes, which affects the formal EIN requirement. Here is the breakdown:
Single vs Multi-Member LLC EIN Requirements
| Factor | Single-Member LLC | Multi-Member LLC |
|---|---|---|
| IRS Classification | Disregarded entity (by default) | Partnership (by default) |
| EIN Required by IRS? | Only if hiring employees or electing corporate tax | Yes, always required |
| EIN Needed in Practice? | Yes (banks require it) | Yes |
| Tax Form Filed | Schedule C (on personal return) | Form 1065 (partnership return) |
Why Both LLC Types Need an EIN in Practice
The bottom line: regardless of whether your LLC has one member or ten, you should get an EIN. The question is not whether you need one -- it is how quickly you can get one so your business can start operating. Every US bank requires an EIN to open a business checking account for an LLC. No bank will accept an SSN in place of an EIN for an LLC entity, making it a de facto requirement even when the IRS technically does not mandate one.
LLC EIN Application Checklist
Before applying, gather these 8 items. Missing any one of them delays your application.
| Item | Single-Member LLC | Multi-Member LLC |
|---|---|---|
| Articles of Organization | Required | Required |
| Responsible Party SSN/ITIN/Passport | Owner's SSN or passport | Managing member's SSN or passport |
| LLC Legal Name | Exact match to state filing | Exact match to state filing |
| US Mailing Address | Required | Required |
| Number of Members | 1 | 2 or more |
| State of Formation | Required | Required |
| IRS Form Used | SS-4 (Line 9a: LLC) | SS-4 (Line 9a: LLC) |
| Estimated First-Year Employees | 0 if no hires planned | Enter expected headcount |
Mandatory Compliance
Does Your LLC Need to File a BOI Report?
95% of LLCs formed in 2024 or later must file a BOI report within 90 days of formation. The Corporate Transparency Act (31 USC 5336) imposes civil penalties of $500 per day and criminal penalties up to $10,000 in fines and 2 years imprisonment for non-compliance. FinCEN estimates 32.6 million existing companies must file, plus every new entity formed going forward.
BOI Filing Deadlines by Formation Date
$500/Day Penalty for Non-Compliance
!The BOI report identifies the individuals who ultimately own or control your LLC. This requirement applies to most LLCs operating in the United States, including those owned by non-US residents. LLCs formed in 2024 or later must file their initial BOI report within 90 days of formation. LLCs that existed before 2024 must also file.
The BOI report requires information about each beneficial owner: full legal name, date of birth, residential address, and a copy of an identifying document (passport, driver's license, or state ID). A beneficial owner is anyone who directly or indirectly owns 25% or more of the LLC or exercises substantial control over it.
ein.so offers BOI filing assistance. When you get your EIN through us, we can also prepare and submit your BOI report to FinCEN, ensuring your LLC is fully compliant from day one. Learn more about BOI filing requirements.
Step by Step
How Do You Get an EIN for Your LLC?
2 application methods exist: online (instant, free, requires SSN) and fax (4-7 business days, requires passport only). The process for getting an EIN for your LLC depends on whether you are a US resident with an SSN or ITIN, or a non-US resident without either. Both paths result in the same 9-digit EIN.
Online Application for US Residents
For US Residents (with SSN or ITIN):
- Go to the IRS EIN Assistant at irs.gov
- Select "Limited Liability Company (LLC)" as your entity type
- Enter the number of members in your LLC
- Provide the responsible party's SSN or ITIN
- Enter your LLC's legal name and address
- Submit and receive your EIN instantly
For Non-US Residents (without SSN or ITIN):
- Complete IRS Form SS-4 with your LLC's details
- Enter your passport number in the responsible party section (no SSN required)
- Fax the form to the IRS at 855-215-1627
- Wait 4-7 business days for processing
- Receive your EIN by fax from the IRS
Or let ein.so handle the entire process for $49 (Standard) or $97 (Express). Start your application.
For detailed instructions on completing Form SS-4 correctly, see our SS-4 Form Guide. For information on applying without an SSN, read our EIN without SSN guide.
Banking
Do You Need an EIN for an LLC Bank Account?
100% of US banks require an EIN to open a business bank account for an LLC. This is a federal regulatory requirement under the Bank Secrecy Act, not a bank policy that you can negotiate around. The bank uses your EIN to report account activity to the IRS and to verify that your business entity is legitimate. In 2025, over 4,500 FDIC-insured banks enforce this rule without exception.
EIN Confirmation Letter Requirements
When you open an LLC bank account, the bank will ask for your EIN Confirmation Letter (also called a CP 575 or 147C letter) from the IRS. This letter proves that your EIN was legitimately assigned to your LLC by the IRS. ein.so provides this letter as part of every EIN application we process.
For a complete guide on using your EIN to open a bank account, see our EIN for bank account guide. This is especially important for non-US residents who need to open a US bank account for their LLC.
International
Can a Non-US Resident Get an EIN for a US LLC?
Yes. Non-US residents form US LLCs every day -- it is one of the most popular business structures for international entrepreneurs. LLCs are governed by state statute (e.g., Wyoming LLC Act §17-29-101 et seq.), and states like Wyoming, Delaware, and New Mexico are particularly popular for non-resident LLC formation because they offer favorable privacy protections and low fees.
Top States for Non-Resident LLC Formation
Over 85% of non-resident LLCs are formed in 3 states. Wyoming leads with 0% state income tax and $60 annual report fees, followed by Delaware with its business-friendly Court of Chancery, and New Mexico with $0 annual reports and no franchise tax.
| Factor | Wyoming | Delaware | New Mexico |
|---|---|---|---|
| Formation Fee | $100 | $90 | $50 |
| Annual Report Fee | $60/year | $300/year franchise tax | $0 |
| State Income Tax | 0% | 0% for non-residents | 0% for non-residents |
| Privacy Protection | Strong (no public member disclosure) | Strong (no public member disclosure) | Strong (no public member disclosure) |
| Best For | E-commerce, SaaS, consulting | VC-backed startups, IP-heavy businesses | Budget-conscious founders |
How Non-Residents Apply for an LLC EIN
After forming your LLC, you must obtain an EIN before you can open a bank account, accept payments, or file taxes. Since non-residents cannot use the IRS online system, the fax method with Form SS-4 is the standard approach. You do not need an SSN or ITIN -- your passport number and foreign address are sufficient. The IRS processes 94% of correctly completed fax applications within 4-7 business days.
ein.so was built specifically for this use case. We handle the SS-4 preparation, fax filing, and IRS follow-up for non-resident LLC owners. Our Standard service costs $49 and our Express service costs $97. Read our complete guide on how to get an EIN for the full process.
Frequently Asked Questions
Does a single-member LLC need an EIN?
Yes. While the IRS does not strictly require a single-member LLC without employees to have an EIN, you will need one to open a business bank account, apply for business credit, hire employees in the future, or keep your SSN off business documents. In practice, every single-member LLC should get an EIN.
How much does it cost to get an EIN for an LLC?
Getting an EIN directly from the IRS is free. If you apply online with an SSN or ITIN, you receive your EIN instantly at no charge. For non-US residents who must use the fax method, ein.so handles the process for $49 (Standard) or $97 (Express). Never pay hundreds of dollars for an EIN -- it is a free government-issued number.
Can I use my personal SSN instead of an EIN for my LLC?
A single-member LLC can technically use the owner's SSN for tax purposes, but this is not recommended. Using your SSN exposes your personal information on every W-9, business tax form, and vendor document. An EIN separates your personal identity from your business and is required by most banks to open an LLC bank account.
Do I need an EIN for an LLC before opening a bank account?
Yes. Banks require an EIN to open a business bank account for an LLC. This applies to both single-member and multi-member LLCs. You cannot open an LLC bank account with just an SSN -- the bank needs to verify that your business has a valid federal Tax ID. See our guide on getting an EIN for bank account purposes.
What is the BOI filing requirement for LLCs?
The Corporate Transparency Act requires most LLCs to file a Beneficial Ownership Information (BOI) report with FinCEN. This report identifies the individuals who own or control the LLC. Non-compliance carries penalties of $500 per day. LLCs formed in 2024 or later must file within 90 days of formation. Existing LLCs must also file. ein.so offers BOI filing assistance.
Does a multi-member LLC need an EIN?
Absolutely. The IRS requires every multi-member LLC to have an EIN because multi-member LLCs are taxed as partnerships by default and must file Form 1065. There is no exception -- if your LLC has two or more members, you must have an EIN regardless of whether you have employees.
Can a non-US resident get an EIN for a US LLC?
Yes. Non-US residents who form a US LLC can and must obtain an EIN. Since non-residents cannot use the IRS online system (it requires an SSN or ITIN), they must apply by fax using Form SS-4. ein.so specializes in this process, handling the SS-4 filing for non-resident LLC owners for $49.
How long does it take to get an EIN for an LLC?
If you apply online with an SSN or ITIN, you receive your EIN instantly. For fax applications (the method used by non-residents), processing takes 4-7 business days. ein.so's Express service ($97) can reduce this to 7 business days. Mail applications take 4-6 weeks and are not recommended.