Partnerships
EIN for Partnership: Required for All Partnerships (2026)
Every partnership needs an EIN. The IRS requires it for Form 1065 filing, issuing K-1s to partners, opening bank accounts, and hiring employees. Learn how to apply.
Every partnership must have an EIN. The IRS requires partnerships to file Form 1065 annually and issue Schedule K-1 to each partner. Both require an EIN. You cannot use a partner's SSN for partnership tax filing. This applies to general partnerships, limited partnerships (LPs), limited liability partnerships (LLPs), and multi-member LLCs. US-resident partners apply online for $0. Non-US resident partners apply by fax using Form SS-4, or through ein.so for $49 (Standard, 4-7 business days) or $97 (Express, 2-3 business days).
A partnership forms when two or more people carry on a business together for profit. The IRS treats a partnership as a separate entity for tax purposes. It assigns the partnership an EIN and expects it to file its own return. A partner cannot substitute a personal SSN for the partnership EIN. This guide covers the EIN requirement for every partnership type, the SS-4 process for both US and foreign partners, and the annual filings that follow.
For general background, see who needs an EIN. If your partnership is a multi-member LLC, the same rules apply, because multi-member LLCs are taxed as partnerships by default.
| Factor | US-Resident Partnership | Foreign-Owned Partnership |
|---|---|---|
| Responsible party ID | SSN or ITIN | Passport number |
| Application method | Online at irs.gov | Fax Form SS-4 |
| IRS fax number | n/a | 855-215-1627 |
| Processing time | Instant | 4-7 business days |
| IRS cost | $0 | $0 (IRS) + $49-$97 (ein.so) |
| Annual income return | Form 1065 | Form 1065 |
Requirements
Why Does Every Partnership Need an EIN?
Every partnership needs an EIN because the IRS requires it to file Form 1065 and issue Schedule K-1 to each partner. A partnership is a pass-through entity. The partnership itself pays no income tax. It reports income on Form 1065 and passes each partner's share through on a K-1.
The EIN is the partnership's federal tax ID. It appears on the return, on every K-1, and on every bank and payroll document. Here are the 5 obligations that depend on the partnership EIN:
5 EIN-Dependent Obligations for Partnerships
Form 1065 Filing
Schedule K-1 Distribution
Business Bank Accounts
Hiring Employees
1099 Reporting
Entity Types
Do All Types of Partnerships Need an EIN?
Yes. All 4 partnership structures recognized by the IRS must have an EIN. Each files Form 1065, issues K-1s, and uses an EIN as its tax ID. The liability protection differs at the state level, but the federal tax treatment is identical.
Partnership Types and EIN Requirements
| Partnership Type | EIN Required? | Tax Form | Liability of Partners |
|---|---|---|---|
| General Partnership (GP) | Yes | Form 1065 | Personal liability for all partners |
| Limited Partnership (LP) | Yes | Form 1065 | Limited partners shielded; general partner liable |
| Limited Liability Partnership (LLP) | Yes | Form 1065 | Limited liability for all partners |
| Multi-Member LLC (default) | Yes | Form 1065 | Limited liability for all members |
A general partnership splits control and personal liability across all partners. A limited partnership has at least one general partner who manages and accepts liability, plus limited partners who invest without management control. An LLP gives professional-service partners liability protection from each other's actions. A multi-member LLC defaults to partnership taxation while giving every member limited liability.
The IRS treats all four the same for the EIN application and for annual income reporting. Choose the structure based on state law and liability goals. The EIN requirement does not change.
Step by Step
How Do You Apply for an EIN for a Partnership?
US-resident partners apply online and receive the EIN instantly at $0. Foreign partners apply by fax in 4-7 business days using a passport number. The responsible party must be a general partner, an individual who controls and directs the partnership's funds.
Partnership EIN Application Checklist
| Item Required | US-Resident Partners | Foreign-Resident Partners |
|---|---|---|
| Responsible Party ID | SSN or ITIN | Passport number |
| Application Method | Online at irs.gov | Fax Form SS-4 to 855-215-1627 |
| Processing Time | Instant | 4-7 business days |
| IRS Cost | $0 | $0 (IRS) + $49-$97 (ein.so) |
| Partnership Agreement | Recommended | Recommended |
| Entity Selected on SS-4 | Partnership (or LLC) | Partnership (or LLC) |
For US Residents (with SSN or ITIN):
- Go to the IRS EIN Assistant at irs.gov.
- Select "Partnership" as your entity type, or "LLC" for a multi-member LLC.
- Enter the number of partners or members.
- Provide the responsible party's name and SSN or ITIN.
- Enter the partnership's legal name and US address.
- Submit and receive your EIN instantly.
For Non-US Residents (without SSN or ITIN):
- Complete IRS Form SS-4, selecting "Partnership" (or "LLC") as the entity type.
- Enter the responsible party's name on Line 7a and a passport number on Line 7b.
- Provide the partnership's legal name and US address.
- Fax the form to the IRS at 855-215-1627.
- Wait 4-7 business days for processing.
- Receive your EIN confirmation by fax.
Or let ein.so handle everything for $49 (Standard) or $97 (Express). Start your application.
The most common foreign-applicant error is incorrect address formatting on Line 4. The IRS silently rejects malformed international addresses. ein.so reformats your address to an IRS-accepted style. See the full SS-4 form guide and our EIN without SSN guide.
Foreign Partners
Can a Partnership With Foreign Partners Get an EIN Without an SSN?
Yes. A partnership with a foreign responsible party gets an EIN without an SSN or ITIN. The general partner enters a passport number on Form SS-4 Line 7b. The IRS online tool requires an SSN, so a foreign-owned partnership must fax Form SS-4 to 855-215-1627 instead.
Many international partnerships form a US entity to invoice American clients, access US payment rails, and present a US business identity. The EIN links the entity to the US financial system. A foreign responsible party does not block the application. The passport number satisfies the identification requirement.
Form Your US Entity
Choose the Responsible Party
Complete Form SS-4
Submit and Receive Your EIN
For country-specific walkthroughs, see EIN for non-residents.
Banking
Do You Need an EIN to Open a Partnership Bank Account?
Yes. Every US bank requires an EIN to open a partnership business bank account. You also need your partnership agreement (or a letter signed by all partners authorizing the account) and government-issued ID for the person opening the account.
Partnership funds must stay separate from the personal accounts of individual partners. Commingling funds creates legal and tax problems. The partnership bank account, identified by the partnership EIN, receives all business income and pays all business expenses. Clean separation protects the partners and simplifies the Form 1065 filing.
When you apply through ein.so, you receive your EIN Confirmation Letter. Banks require this letter as proof the IRS assigned the EIN to your partnership. For more detail, see our EIN for bank account guide.
Tax Compliance
What Annual Tax Filings Does a Partnership Face?
A partnership files Form 1065 each year and issues a Schedule K-1 to every partner. The partnership pays no income tax itself. Each partner reports their K-1 share on a personal return. A foreign-owned single-member LLC follows a different path with Form 5472 and a pro-forma Form 1120.
The filing path depends on your structure. A true multi-member partnership uses Form 1065. A foreign-owned single-member US LLC is a disregarded entity that files Form 5472 plus a pro-forma Form 1120, with a $25,000 penalty for non-filing. Confirm your exact filings with a CPA, because tax treatment varies by ownership and residency.
Form 1065 + K-1s
Form 5472 + 1120 (foreign single-member LLC)
BOI Report to FinCEN
ITIN for Foreign Partners
ein.so handles the EIN application and does not provide tax advice. Work with a US CPA familiar with partnership and non-resident matters. Your EIN is the starting point for compliance, not the whole of it.
Important Rules
When Does a Partnership Need a New EIN?
A partnership needs a new EIN in 3 specific events. In all other cases, including partner changes, name changes, and address changes, the partnership keeps its original EIN permanently. The EIN follows the entity, not the individual partners.
When a New EIN Is and Is Not Required
| Event | New EIN Needed? | Action |
|---|---|---|
| Partnership dissolves, new one forms | Yes | Apply for a fresh EIN |
| Partnership incorporates | Yes | New corporation gets its own EIN |
| Partnership becomes a sole proprietorship | Yes | Remaining owner applies under new structure |
| A partner joins or leaves (entity continues) | No | Keep existing EIN |
| Partnership changes its name | No | File Form 8822-B if needed |
| Partnership moves address | No | File Form 8822-B |
| Responsible party changes | No | File Form 8822-B within 60 days |
Partnership dissolves and a new one forms. If the partnership terminates and a new partnership is created, even with some of the same partners, the new partnership needs a new EIN. The old EIN cannot be reused.
Partnership incorporates. If the partnership converts to a corporation, the new corporation needs its own EIN. The partnership EIN stays with the now-dissolved partnership for record-keeping.
You do not need a new EIN when a partner joins or leaves and the partnership continues, when the name changes, or when the address changes. File Form 8822-B to update the IRS, but keep the existing EIN. For the full process, see our how to get an EIN guide and the EIN processing time guide.
Next Steps
After Getting Your Partnership EIN
- Open a US bank account — banks require your EIN confirmation letter and partnership agreement
- File your BOI report — required for most LLCs and partnerships, free at fincen.gov/boi
- File Form 5472 — annually for foreign-owned single-member LLCs ($25,000 penalty for non-filing)
- Review the EIN cost breakdown — the IRS charges $0; ein.so charges $49 Standard or $97 Express
- Confirm your structure — see EIN without SSN and EIN for non-residents
Foreign partner needs personal US filing? Review our ITIN service at $197 Standard or $297 Express. For general background, start with who needs an EIN.
Frequently Asked Questions
Does every partnership need an EIN?
Yes. The IRS requires every partnership to have an EIN. Partnerships file Form 1065 (US Return of Partnership Income) annually, which requires an EIN. There are no exceptions. General partnerships, limited partnerships, and LLPs all need an EIN. A two-member LLC taxed as a partnership also needs one.
Can a partnership use a partner's SSN instead of an EIN?
No. Partnerships cannot use a partner's SSN for business tax purposes. The partnership is a separate entity for tax filing and must have its own EIN. Each partner receives a Schedule K-1 from the partnership, which they report on their personal return. The partnership EIN appears on Form 1065 and every K-1.
How much does it cost to get an EIN for a partnership?
Getting an EIN from the IRS costs $0. US residents with an SSN or ITIN apply online at irs.gov and receive the EIN instantly. Non-US resident partners cannot use the online tool. They apply by fax using Form SS-4, or through ein.so for $49 (Standard, 4-7 business days) or $97 (Express, 2-3 business days).
Can a partnership with foreign partners get an EIN without an SSN?
Yes. A partnership with a foreign responsible party gets an EIN without an SSN. The general partner enters a passport number on Form SS-4 Line 7b instead of an SSN or ITIN. The IRS online tool requires an SSN, so foreign-owned partnerships fax Form SS-4 to 855-215-1627. ein.so handles this filing for $49.
Who is the responsible party for a partnership EIN?
The responsible party is a general partner who controls the partnership's funds and assets. This must be an individual person, not another entity. If the partnership has multiple general partners, any one of them can serve as the responsible party on the EIN application. The IRS uses this person to identify who controls the entity.
Do limited partnerships (LPs) and LLPs need an EIN?
Yes. Limited partnerships and limited liability partnerships both need an EIN. Each files Form 1065 and issues K-1s to its partners. The general partner who manages the LP, or any partner in an LLP, serves as the responsible party. The application process is identical to a general partnership.
Does a two-member LLC need a partnership EIN?
Yes. A multi-member LLC is taxed as a partnership by default and needs an EIN to file Form 1065. On the SS-4 you select 'LLC' as the entity type and enter the number of members, not 'Partnership.' The tax treatment matches a traditional partnership: pass-through income reported on K-1s.
What annual filings does a foreign-owned partnership face?
A partnership files Form 1065 each year and issues a Schedule K-1 to every partner. A foreign-owned single-member US LLC follows a different path: it files Form 5472 plus a pro-forma Form 1120, with a $25,000 penalty for non-filing. Tax treatment varies by structure, so confirm your filings with a CPA.
What happens if a partner leaves the partnership?
If a partner leaves but the partnership continues operating, you keep your existing EIN. If the partnership dissolves and a new partnership forms, the new entity needs its own EIN. The old EIN cannot be reused. If the departing partner was the responsible party, file Form 8822-B with the IRS to update the record.
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