The Federal Tax Identification Number, also known as an Employer Identification Number, "EIN," "FEIN" or "TIN" (Tax Identification Number), is basically a social security number for businesses. It is the number the IRS uses to identify the business and must be included on tax filings the business makes. Businesses can apply for an EIN by preparing IRS Form SS-4 and filing it with the IRS. Certain states also require a state tax identification number. To learn if your state requires a separate number, we suggest that you contact your state's taxation authority.
If you operated your business as a sole proprietorship or partnership and are now looking to incorporate or form a limited liability company (LLC), you must obtain a new EIN for your business.