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)

Does a small company need a tax ID number?
Is an employer identification number the same as a tax identification 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: 12/21/2012

Federal Employer Identification Number (FEIN)

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 have an existing EIN as a sole proprietor and become a sole owner of an LLC (Limited Liability Company) that has employees, you need to get a separate EIN to file employment taxes.

Additional Information

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

Rev. date: 12/21/2012

Federal Employer Identification Number (FEIN)

Identification Number

New Trade or Business

Taxpayer Identification Number (TIN)

An employer identification number (EIN), also known as a federal tax identification number, is a type of taxpayer identification number (TIN) that is used to identify a business entity including a trust or estate.
If you are required to report employment taxes or excise taxes, or to give tax statements to employees or annuitants, you need an EIN.

Additional Information

Publication 334, Tax Guide for Small Business Publication 3402 (PDF) Taxation of Limited Liability Companies Publication 1635 (PDF), Understanding Your EIN

Rev. date: 12/21/2012

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 sole proprietorship files for bankruptcy under Chapter 7 (liquidation) or Chapter 11 (reorganization).
A sole proprietorship establishes a pension, profit sharing, or retirement plan.
A partnership changes to a corporation.
A corporation changes to a partnership.
An individual owner of a sole proprietorship dies, and the estate takes over the business.

This list is not all inclusive. Please refer to Employer ID Numbers (EINs).

Additional Information

Tax Information for Businesses Publication 1635 (PDF), Understanding Your EIN Do You Need a New EIN? Form SS-4 (PDF), Application for Employer Identification Number

Rev. date: 12/21/2012

Federal Employer Identification Number (FEIN)

Home Used for Business

Identification Number

Miscellaneous Income (Info Copy Only)

New Trade or Business

Taxpayer Identification Number (TIN)

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 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

General Instructions for Certain Information Returns

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)

Does a small company need a tax ID number?

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