The IRS uses employer identification numbers (EINs) to keep track of businesses.

Your business requires an EIN if it:

• Has employees
• Operates as a corporation or partnership
• Has a qualified retirement plan
• Is required to file a return for any of these:
  • Employment tax
  • Excise tax
  • Alcohol, tobacco, and firearms
• Is required to withhold taxes on income other than wages paid to a nonresident alien

The IRS also requires an EIN for:

• Trusts, except for:
  • Certain grantor-owned revocable trusts
  • Exempt organization business income returns
  • IRAs
• Estates
• Real estate mortgage investment conduits (REMICs)
• Nonprofit organizations
• Farmers' cooperatives
• Plan administrators

You can get an EIN by filing Form SS-4. To get this form, visit www.irs.gov. File the form via:

• Phone -- Complete the form before calling 800-829-4933. You'll get a number for immediate use.
• Online -- Visit www.irs.gov/businesses, and click Employer ID Numbers (EINs). You'll get a number for immediate use.
• Fax -- Complete the form and fax it to your area’s fax number, found on the form. The IRS should process your faxed request within 4 days.
• Mail -- See IRS Form SS-4 instructions for your area’s mailing address. The IRS should process your mailed request within 4-6 weeks.

To learn more, see IRS Publication 1635: Understanding Your EIN.