How to Get an EIN Before Your First Hire (US, 2026)
Once you have an employee, you need an Employer Identification Number (EIN) to report and pay employment taxes. The IRS issues it for free. Apply early enough that the number is ready before the first payday, because some electronic uses can take up to two weeks to start working.
Do you need an EIN?
Yes, if the person you're hiring is an employee. The IRS says that if you classify the worker as an employee, you must have an EIN, and your responsibilities include withholding, depositing, reporting, and paying employment taxes (IRS: Businesses with employees, last reviewed March 27, 2026). Don't use your Social Security number in place of an EIN on employment tax items (IRS Publication 15, Employer's Tax Guide, 2026).
You also need an EIN to operate a partnership, LLC, or corporation, and in some other cases, such as paying certain excise taxes. A sole proprietor with no employees may not need one for federal tax purposes, but hiring changes that. If the work is actually that of an independent contractor, the tax rules are different; see contractor vs employee.
If you already have an EIN for the same business, you generally keep using it. A business entity should have only one EIN. You typically need a new one only if the ownership or structure changes, not for a name, address, or responsible-party change (IRS: Employer identification number).
It's free from the IRS
Apply directly with the IRS. You never have to pay a fee for an EIN. Be wary of websites that charge for the same application (IRS: Get an EIN).
Before you apply
- If you're forming an LLC, partnership, or corporation, register the entity with your state first. The IRS says applying before the entity is formed can delay the EIN.
- You'll need your business entity type and the name and taxpayer ID of the responsible party: the individual who ultimately owns or controls the entity and its funds or assets. That person is usually a principal officer (corporation) or general partner (partnership). Nominees are not authorized to apply (IRS: Responsible parties and nominees).
- The online tool requires the responsible party's Social Security number (SSN) or individual taxpayer identification number (ITIN). Form SS-4's instructions also discuss EINs in limited cases, such as government entities (Instructions for Form SS-4 (12/2025)).
- You can apply for only one EIN per responsible party per day, whether you apply online, by phone, fax, or mail.
Apply online (usually the fastest)
Domestic applicants whose principal place of business is in the United States or U.S. territories can use the IRS online tool and, if the application is approved, get the EIN immediately. Complete it in one session; you can't save it for later, and it expires after 15 minutes of inactivity. Print the confirmation letter for your records.
The tool's hours (Eastern Time), as listed on the IRS Get an EIN page we checked, are Monday–Friday 6:00 a.m. to 1:00 a.m. the next day, Saturday 6:00 a.m. to 9:00 p.m., and Sunday 6:00 p.m. to 12:00 a.m. Start at IRS: Get an EIN.
Other ways to apply
If you can't use the online tool, file Form SS-4. Use only one method for each entity so you don't receive more than one EIN. For applicants in the 50 states or the District of Columbia, the IRS lists these options (IRS: Employer identification number; Where to file Form SS-4):
- Fax Form SS-4 to 855-641-6935. If you include a return fax number, the IRS says it will fax a cover sheet with the EIN in about four business days. The IRS no longer returns a notated copy of Form SS-4.
- Mail Form SS-4 to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999. The IRS says you'll get the EIN in approximately four weeks. High inventory can add delays.
If your principal place of business is outside the United States, you can't use the online tool. You may apply by phone at 267-941-1099 (not toll-free), Monday–Friday 6 a.m. to 11 p.m. Eastern time, or by fax or mail to the international EIN operation listed on the same IRS pages. The IRS no longer issues EINs by telephone to domestic applicants.
When you can use the EIN, and why to apply before the start date
You can use the EIN immediately for most needs, including opening a bank account, applying for licenses, and filing a tax return by mail. The IRS says to wait up to two weeks before e-filing a return, making electronic tax deposits, or using TIN matching. That's the main reason to get the number before your first hire, not on the morning of the first payday.
If you requested a new EIN and indicated a federal tax obligation, Publication 15 says you'll be pre-enrolled in the Electronic Federal Tax Payment System (EFTPS) and will receive a PIN and activation instructions in the mail. Deposits of federal employment taxes generally must be made by electronic funds transfer. See employer payroll taxes in 2026 and the first-hire checklist for the filings that follow.
If a return is due before the number arrives, the IRS says to write "Applied For" and the date you applied in the EIN space. If a deposit is due and you still don't have the number, follow the payment instructions on the IRS EIN page rather than skipping the deposit.
State unemployment and withholding registrations often ask for your federal EIN. Have it handy when you work through your state guide.
If you lose the number
Look for the IRS notice issued when you applied, check with your bank or a state licensing agency, or look on a prior business tax return. If you still can't find it, the IRS says to call 800-829-4933, Monday–Friday 7 a.m. to 7 p.m. local time (Alaska and Hawaii follow Pacific time). They will verify your identity and, if you're authorized, provide the number.
Some corporations, LLCs, and other entities may also have a separate duty to report beneficial owners to FinCEN. That is not part of the EIN application, and the rules have changed over time, so we don't summarize who must file. Check the current instructions from FinCEN and the note on the IRS EIN page.
FAQ
Is getting an EIN free?
Yes. The IRS issues EINs at no charge and warns that you never have to pay a fee for one. Apply on IRS.gov and be wary of sites that charge for the same application.
How soon can I use a new EIN for payroll tax deposits?
You can use it immediately for most business needs, including mailing a return. The IRS says to wait up to two weeks to e-file or make electronic tax deposits. Apply before the start date so that wait doesn't land on your first payday.
Does a sole proprietor need an EIN to hire a first employee?
Yes, if that person is an employee. The IRS says you must have an EIN in that case, and Publication 15 says not to use a Social Security number in place of an EIN.