Small Business/Self-Employed/Other Business > Form SS-4 & Employer Identification Number (EIN)

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Frequently Asked Tax Questions

Small Business/Self-Employed/Other Business - Form SS-4 & Employer Identification Number (EIN)

Is an employer ID number the same as a tax ID number?
Does a small company need a tax ID number?
Under what circumstances am I required to change my employer identification number (EIN)?
Do businesses have to obtain the taxpayer identification number (TIN) from vendors and keep it somewhere on file?

Rev. date: 1/1/2011

Federal Employer Identification Number

Identification Number

Individual Taxpayer Identification Number

New Trade or Business

An Employer Identification Number (EIN) is also known as a Federal Tax Identification Number, and is used to identify a business entity.
If you are required to report employment taxes or give tax statements to employees or annuitants, you need an employer identification number (EIN).

Additional Information

Publication 334 Tax Guide for Small Business Publication 3402 (PDF) Tax Issues For Limited Liability Companies Publication 1635 (PDF) Understanding Your EIN

Rev. date: 1/1/2011

Federal Employer Identification Number

A sole proprietor who does not have any employees and who does not file any excise or pension plan tax returns does not need an employer identification number. In this instance, the sole proprietor uses his or her social security number as the taxpayer identification number.
If you are the sole owner of an unincorporated LLC (Limited Liability Corporation) that has employees you now need to get a separate EIN to file employment taxes for tax years starting on or after January 1, 2009.

Additional Information

Publication 334 Tax Guide for Small Business Publication 1635 (PDF) Understanding Your EIN Form SS-4 (PDF) Application for Employer Identification Number

Rev. date: 3/16/2011

If you already have an EIN, and the organization or ownership of your business changes, you may need to apply for a new number.

Some of the circumstances under which a new number is required are as follows:

An existing business is purchased or inherited by an individual who will operate it as a sole proprietorship.
A sole proprietorship changes to a corporation or a partnership.
A partnership changes to a corporation or a sole proprietorship.
A corporation changes to a partnership or a sole proprietorship.
An individual owner of a sole prioprietorship dies, and the estate takes over the business.

This list is not all inclusive. Please refer to the website under Business, then Employer ID Numbers.

Additional Information

Tax Information for Business Publication 1635 (PDF) Understanding Your EIN Form SS-4

Rev. date: 1/1/2011

Federal Employer Identification Number

Home Used for Business

Identification Number

Individual Taxpayer Identification Number

Miscellaneous Income (Info Copy Only)

New Trade or Business

In general, businesses are required to obtain the TIN from vendors if they are required to file any information return, document or other statement that calls for the taxpayer identification numbers (TINs) of other taxpayers. Form W-9 (PDF), Request for Taxpayer Identification Number and Certification, can be used to make the request. The business should also maintain the verification of these numbers in their records.

Additional Information

Form 1099 General Instructions Form W-9 (PDF) Request for Taxpayer Identification Number and Certification

Previous Page | Table of Contents | Top of Page | Next Page Right Arrow

Frequently Asked Tax Questions

Small Business/Self-Employed/Other Business - Form SS-4 & Employer Identification Number (EIN)

Is an employer ID number the same as a tax ID number?

Does a small company need a tax ID number?

Under what circumstances am I required to change my employer identification number (EIN)?

Do businesses have to obtain the taxpayer identification number (TIN) from vendors and keep it somewhere on file?