What Terms Does an LLC EIN Application Use?
An LLC EIN application uses the terms printed on IRS Form SS-4: 18 numbered lines, 3 of which set tax classification. Lines 8a, 8b, and 9a decide federal tax treatment. The IRS fee is $0.
The table below maps the 11 lines an LLC completes and states what each one decides. Every entry links to its full definition further down this page. Applicants who want the process end to end rather than the vocabulary should read how to get an EIN for an LLC instead. Two terms cause more confusion than the other 9 combined: what an EIN number actually is and how it sits inside the wider taxpayer-ID family, which TIN vs EIN separates line by line.
| SS-4 line | Field | What it decides |
|---|---|---|
| 1 | Legal name of entity | Must match state records character for character |
| 2 | Trade name (DBA) | Blank for most LLCs; never replaces line 1 on the CP-575 |
| 7a | Responsible party name | 1 human being only; a company here rejects the filing |
| 7b | Responsible party ID | SSN, ITIN, or the entry Foreign |
| 8a | Is this an LLC? | Yes for every LLC; opens the LLC-only block |
| 8b | Number of members | 1 sets disregarded entity; 2 or more sets partnership |
| 9a | Type of entity | Must agree with the member count on line 8b |
| 10 | Reason for applying | Started new business or Banking purpose for a new LLC |
| 11 | Date business started | The state-recorded formation date, not the signing date |
| 12 | Closing month of accounting year | December for a calendar-year LLC |
| 13 | Highest number of employees | 0 in all 3 boxes for an LLC with no payroll |
Source: IRS Form SS-4 and its instructions, verified July 2026.
The vocabulary problem is that 1 number collects 6 names. EIN, Employer Identification Number, Federal Tax ID, FEIN, Taxpayer ID and Tax ID Number all point at the same 9 digits on an LLC. The IRS uses only the first 2 on its own forms, and the other 4 come from banks, vendors and state agencies.
A second confusion sits between the 3 documents. Form SS-4 is the application, the EIN is the number it produces, and the CP-575 is the letter confirming it. Founders asking where to find their SS-4 want the CP-575 in almost every case, because that is the document a bank actually reads.
Who Should Pay for an LLC EIN Filing Service?
Nobody with a Social Security Number. That applicant files at irs.gov free, in 15 minutes. Applicants without an SSN face a paper filing that runs 4 to 8 weeks, and einforllc.co files it for $97, or $127 within 24 hours.
Go to irs.gov. The online assistant issues the EIN in 15 minutes for $0, Monday through Friday, 7 a.m. to 10 p.m. Eastern. Paying anyone, including us, adds nothing.
Line 7b takes the entry Foreign, and the filing moves to fax: 855-641-6935 or 855-215-1627. Take that route yourself for $0, or we file it for $97, faxed within 7 business days, or $127 filed within 24 hours with the IRS call included.
The EIN is priced on its own. If your LLC already exists, that is the whole invoice, and we will tell you to skip the formation add-on rather than sell it to you. The $97 covers the Articles review, the classification check on lines 8a, 8b, and 9a, and Form SS-4 prepared and faxed to the IRS: filed by fax within 7 business days, or that fee is refunded, which runs 16–19 business days in total. The $127 Fast tier is filed and the IRS call made within 24 hours, guaranteed, or that fee is refunded, and runs 6 to 8 business days in total. get started once the vocabulary below is clear.
No SSN. No passport upload.
Which Terms Cover the EIN Itself?
Six terms cover the number itself: the EIN, Form SS-4, the CP-575 notice, Letter 147C, the responsible party, and IRS reference number 101. The IRS charges $0 for all of them.
What Is an EIN?
An EIN is the 9-digit Employer Identification Number the IRS assigns to a business entity, written XX-XXXXXXX. One LLC holds one EIN for its lifetime. The IRS charges $0 through every application method.
The EIN identifies the LLC under Internal Revenue Code section 6109 on every federal return, every Form W-9, and every bank application. The IRS issues 1 EIN per responsible party per day. The number never renews, so year 2 and every year after costs $0.
LLC EIN BenefitsWhat Is Form SS-4?
Form SS-4 is the one-page IRS application for an EIN. It carries 18 numbered lines plus a signature block. The IRS accepts it online, by fax, by mail, and by phone from international applicants.
Lines 1 through 7b identify the entity and its responsible party. Lines 8a through 9a set federal tax classification. Lines 10 through 18 cover the reason for applying, the start date, the accounting year, and employee counts. The IRS charges $0 to process all 18 lines.
LLC EIN ApplicationWhat Is a CP-575 Letter?
CP-575 is the IRS notice that assigns the EIN. It prints the 9-digit number and the LLC’s legal name as filed. The IRS issues 1 copy per EIN and never reprints it.
Banks verify the LLC against the CP-575 before opening an account. The letter arrives by mail 4 to 6 weeks after a paper filing, and as a PDF at the end of a 15-minute online session. The replacement for a lost CP-575 is a 147C letter, never a second CP-575.
LLC CP-575 LetterWhat Is a 147C Letter?
Letter 147C is the IRS replacement notice confirming an existing EIN. The IRS issues it when the CP-575 is lost. Request it at 800-829-4933, or at 267-941-1099 from outside the United States.
The IRS releases a 147C only to an authorized person on the LLC’s account: a member, an officer, or a representative holding Form 2848. The letter arrives by fax during the same call or by mail in 4 to 6 weeks, and it costs $0. Banks accept it wherever they accept a CP-575.
Lost LLC EINWhat Is the Responsible Party on an EIN Application?
The responsible party is the one human being who controls the LLC and its funds. Form SS-4 line 7a takes that person’s legal name. Only 1 responsible party is permitted per application.
The IRS bars companies from this field: a parent LLC, a trust, or a filing agent on line 7a triggers rejection. Line 7b takes that person’s SSN, ITIN, or the entry Foreign. The IRS limits every responsible party to 1 EIN per day across all entities, so 3 LLCs need 3 separate filing days.
What Is EIN Reference Number 101?
Reference number 101 is the IRS error code for a name conflict. The online assistant returns it when the LLC name collides with an existing record. The fix is a paper Form SS-4 sent by fax.
Reference 101 fires on 2 conditions: an identical entity name already registered in another state, or a name entered differently from state records. A single character decides it, and LLC versus L.L.C. counts as a difference. Refiling costs $0, and the fax route runs 4 to 8 weeks.
Which Terms Come From Form SS-4 Lines?
Eleven terms come straight off Form SS-4: lines 1, 2, 7b, 8a, 8b, 9a, 10, 11, 12, 13, and the third-party designee block. Each is defined below in filing order.
What Goes on Form SS-4 Line 1?
Line 1 takes the LLC’s legal name exactly as the state approved it. The IRS matches this field character for character against state records. One mismatched character rejects the application.
Copy line 1 from the Articles of Organization rather than from memory. Punctuation counts: a comma before LLC, the period in L.L.C., and the word Limited spelled in full are 3 separate names to the IRS. Every einforllc.co order includes this character-by-character review before filing.
What Is a Trade Name on Form SS-4 Line 2?
Line 2 takes the trade name, also called a DBA, when the LLC operates under a name different from line 1. The field stays blank for most LLCs. The IRS fee stays $0 either way.
The trade name never replaces the legal name on the CP-575, which prints the line 1 entry. A DBA registered with a county or a state creates no separate entity and requires no second EIN. 1 LLC running 4 brand names still holds exactly 1 EIN.
What Does Foreign Mean on Form SS-4 Line 7b?
Foreign is the entry the IRS accepts on line 7b when the responsible party holds no SSN and no ITIN. It is a written word, not a number. No passport upload is required.
Writing Foreign on line 7b moves the application off the online assistant, which validates line 7b against SSN and ITIN records. The paper route runs by fax to 855-641-6935 for entities based in a US state and 855-215-1627 for entities based outside one. The IRS fee stays $0.
LLC EIN Without SSNWhat Is Form SS-4 Line 8a?
Line 8a asks whether the application is for a limited liability company. Every LLC checks Yes. Checking No sends the entity down a different classification path and produces the wrong federal tax treatment.
Line 8a opens the LLC-only block that no other entity type completes. It pairs with line 8b for the member count and line 8c, which asks whether the LLC was organized in the United States. An LLC formed in any of the 50 states answers Yes on 8c even when every member lives abroad.
What Is Form SS-4 Line 8b?
Line 8b takes the number of LLC members. Entering 1 sets disregarded-entity treatment. Entering 2 or more sets partnership treatment and a Form 1065 obligation starting in the LLC’s first tax year.
This single digit carries more tax consequence than any other field on the form. A 2-member LLC entered as 1 member receives treatment it is not entitled to, and the correction runs through Form 8832 and amended returns. einforllc.co checks lines 8a, 8b, and 9a on every order at no extra cost.
llc tax classification quiz (tool)What Is Form SS-4 Line 9a?
Line 9a sets the entity type the IRS records for the LLC. The choices include sole proprietor, partnership, corporation, and other. The entry must agree with the member count on line 8b.
A single-member LLC and a multi-member LLC select different line 9a entries, and a mismatch between 9a and 8b prompts an IRS follow-up letter that delays the EIN. An LLC electing corporate treatment files Form 8832 or Form 2553 after the EIN issues rather than editing line 9a.
LLC Tax ClassificationWhat Is the Reason for Applying on Line 10?
Line 10 records why the LLC needs an EIN. Started new business is the entry for a newly formed LLC. Banking purpose, hired employees, and changed type of organization are the other common entries.
Line 10 changes neither the tax treatment set on lines 8a through 9a nor the $0 IRS fee. It does set expectations on the IRS account: selecting Hired employees opens employment tax filing requirements, so an LLC with 0 employees selects Started new business or Banking purpose instead.
What Is the Date Business Started on Line 11?
Line 11 takes the date the state recorded the LLC’s formation, not the date the paperwork was signed. The approved formation certificate prints this date, and Form SS-4 requires it to match.
State approval times differ: Wyoming records formation in 1 business day, and New York runs up to 4 weeks. Filing Form SS-4 before that date rejects the application, because the IRS issues EINs only to entities that legally exist. Line 11 also anchors the LLC’s first tax year.
What Is the Closing Month of the Accounting Year on Line 12?
Line 12 sets the last month of the LLC’s tax year. December is the entry for a calendar-year LLC, which covers the majority of LLCs. This choice sets every federal filing deadline afterward.
A December closing month puts Form 1065 due March 15 and Schedule C due April 15. A foreign-owned single-member LLC files Form 5472 with a pro-forma Form 1120 by April 15, extendable to October 15 on Form 7004. Changing the closing month later runs through Form 1128.
What Is Line 13 on Form SS-4?
Line 13 asks for the highest number of employees the LLC expects in the next 12 months, split into agricultural, household, and other. An LLC with no employees enters 0 in all 3 boxes.
Entering 0 keeps employment tax requirements closed on the IRS account. Line 14 offers annual Form 944 filing instead of quarterly Form 941 when expected employment tax liability is $1,000 or less for the year. Line 15 takes the first date wages were paid and stays blank at 0 employees.
What Is a Third-Party Designee on Form SS-4?
The third-party designee block authorizes one named person to receive the EIN and answer IRS questions about the application. That authority ends the moment the EIN issues. Completing it costs $0.
The designee differs from the responsible party on line 7a: the designee handles the filing, and the responsible party controls the LLC. Broader authority runs through Form 2848 Power of Attorney or Form 8821 Tax Information Authorization, and both survive past the EIN assignment.
Which Terms Set an LLC’s Tax Classification?
Seven terms set how the IRS taxes an LLC: disregarded entity, partnership default, check-the-box, Form 8832, Form 2553, Form 1065, and Schedule C. Two of those 7 are elections.
What Is a Disregarded Entity?
A disregarded entity is a single-member LLC the IRS ignores for federal income tax, reporting its income on the owner’s return. It stays a separate legal entity, and it still holds its own EIN.
The rule sits in Treasury Regulation 301.7701-3. A US owner reports the LLC on Schedule C of Form 1040, due April 15. A foreign owner is treated as a corporation for reporting under Regulation 301.7701-2(c)(2)(vi), which triggers Form 5472 and a pro-forma Form 1120 every year.
what is a disregarded entityWhat Is the Partnership Default for an LLC?
An LLC with 2 or more members is classified as a partnership by default. It files Form 1065 every year and issues a Schedule K-1 to each member. No election is needed to reach this treatment.
The obligation starts in the LLC’s first tax year, even at $0 of revenue. Form 1065 is due March 15 for a calendar-year LLC, 1 month before the individual deadline. Each member reports the K-1 figures on their own return, so a 4-member LLC issues 4 Schedule K-1s.
EIN for a Multi-Member LLCWhat Is the Check-the-Box Election?
Check-the-box is the name for the classification rules in Treasury Regulation 301.7701-3. They let an LLC choose corporate tax treatment instead of its default. The election runs on Form 8832.
Default treatment applies with no filing at all: 1 member means disregarded entity, and 2 or more members mean partnership. Once an LLC elects, Regulation 301.7701-3(c)(1)(iv) blocks a further change for 60 months, so the decision holds for 5 years.
What Is Form 8832?
Form 8832 is the IRS Entity Classification Election. An LLC files it to be taxed as a corporation instead of a disregarded entity or a partnership. The EIN stays the same after the election.
The election takes effect up to 75 days before the filing date or up to 12 months after it, and the 60-month limitation then applies. The LLC keeps its original 9-digit EIN, and the IRS charges $0 to process the form.
Form 8832 for an LLCWhat Is Form 2553?
Form 2553 is the S corporation election. An LLC files it to be taxed as an S corporation. The LLC keeps its existing EIN, and no new EIN application is required.
The deadline is 2 months and 15 days after the start of the tax year the election takes effect, which lands on March 15 for a calendar-year LLC. An S corporation files Form 1120-S. Every shareholder must be a US person, which closes this route to non-resident owners.
New EIN for an LLCWhat Is Form 1065?
Form 1065 is the US Return of Partnership Income. Every multi-member LLC files it annually under its EIN. The return reports income and allocates it to members on Schedule K-1.
Form 1065 is due March 15 for a calendar-year LLC, with a 6-month extension available on Form 7004 to September 15. The LLC pays no federal income tax on the return itself; each member reports their K-1 share. The 9-digit EIN prints at the top of page 1.
What Is Schedule C?
Schedule C is the profit-and-loss form a US owner of a single-member LLC attaches to Form 1040. It reports the LLC’s income on the owner’s personal return, due April 15 each year.
Schedule C is the disregarded-entity path for a US owner. It does not apply to a foreign owner, who files Form 5472 with a pro-forma Form 1120 instead. Line D of Schedule C carries the LLC’s 9-digit EIN whenever the LLC holds one.
Which Terms Apply to a Foreign-Owned LLC?
Five terms apply to a foreign-owned LLC: foreign-owned single-member LLC, Form 5472, the pro-forma Form 1120, reportable transactions, and Form W-8BEN-E. Missing Form 5472 costs $25,000 per year.
What Is a Foreign-Owned Single-Member LLC?
A foreign-owned single-member LLC is a US LLC with 1 owner who is not a US person. It is a disregarded entity for income tax and a corporation for reporting. It needs an EIN.
The reporting rule sits in Treasury Regulation 301.7701-2(c)(2)(vi), effective for tax years beginning on or after January 1, 2017. The LLC files Form 5472 with a pro-forma Form 1120 every year, including years with $0 of income and 0 transactions with the owner.
EIN for a Foreign-Owned LLCWhat Is Form 5472?
Form 5472 is the IRS information return reporting transactions between a US entity and its foreign related parties. A foreign-owned single-member LLC files it annually. Missing it costs $25,000 per year.
The penalty sits in Internal Revenue Code section 6038A and applies per form per year. It applies at $0 of revenue. The return is due April 15 for a calendar-year LLC, extendable to October 15 on Form 7004, and it is filed under the LLC’s 9-digit EIN.
Form 5472What Is a Pro-Forma Form 1120?
A pro-forma Form 1120 is a mostly blank corporate return a foreign-owned single-member LLC files as the cover sheet for Form 5472. Only the name, address, EIN, and 2 boxes are completed.
The LLC is not taxed as a corporation; the 1120 exists to carry the 5472. The IRS requires the pair to be filed together by fax or by mail, and the EIN must already exist on the filing date. A missing EIN blocks the filing and exposes the LLC to the $25,000 penalty.
What Is a Reportable Transaction on Form 5472?
A reportable transaction is any exchange of money or value between the LLC and its foreign owner or a related party. Capital contributions and owner distributions both count. Each one is listed on Form 5472.
The categories cover sales, rents, royalties, interest, loans, contributions, and distributions. Funding a US business bank account from a personal account abroad is a reportable transaction on day 1. The LLC still files Form 5472 for the year when the count of reportable transactions is 0.
What Is Form W-8BEN-E?
Form W-8BEN-E certifies that an entity is foreign for US withholding purposes. US payers request it in place of Form W-9. It goes to the payer and is never filed with the IRS.
The certificate stays valid for 3 calendar years after the year it is signed. A US-formed LLC gives Form W-9 rather than W-8BEN-E, because the entity is domestic even when its owner is not. The 9-digit EIN goes in the taxpayer identification number field on either form.
Which Terms Sit Around the EIN?
Seven terms sit next to the EIN without being part of it: Articles of Organization, the EIN prefix, registered agent, Form W-9, state tax ID, qualified joint venture, and the IRS tax line.
What Are Articles of Organization?
Articles of Organization is the document that creates an LLC at the state level. The approved copy carries the legal name and the formation date. Form SS-4 lines 1 and 11 are copied from it.
Delaware, Texas, and Washington call the same document a Certificate of Formation. The state charges its own filing fee, which is unrelated to the EIN the IRS issues for $0. Every einforllc.co order includes a review of this document against Form SS-4 before filing.
How to Get an EIN for an LLCWhat Is an EIN Prefix?
The EIN prefix is the first 2 digits of the 9-digit number, printed before the hyphen. The IRS assigns it by the campus or system that issued the EIN. It carries no tax meaning.
The prefix encodes neither the state of formation, nor the entity type, nor the classification set on line 9a. Two LLCs formed in the same state on the same day receive different prefixes when they file through different routes. Banks verify all 9 digits, never the prefix alone.
What Is a Registered Agent?
A registered agent is the person or company that accepts legal documents for an LLC at a physical address in its formation state. It is a state requirement. Form SS-4 has no registered agent field.
The registered agent plays no role in the EIN application and never appears on the CP-575. Naming a registered agent company as the responsible party on line 7a rejects the application, because line 7a requires a human being. einforllc.co prices the EIN on its own at $97. A registered agent arrives only inside the optional $197 LLC formation add-on, which covers the first year and renews at $99 a year after that.
What Is Form W-9?
Form W-9 gives a US payer the LLC’s name and taxpayer identification number so the payer can issue Form 1099. Line 1 takes the legal name, and the 9-digit EIN goes in Part I.
A single-member LLC without an EIN reports the owner’s Social Security Number on every W-9 it signs. The EIN replaces that number and keeps it off client paperwork. The W-9 tax classification box takes C, S, or P for an LLC, matching the treatment set on lines 8a through 9a.
EIN for a Single-Member LLCIs an EIN the Same as a State Tax ID?
No. The EIN is the federal 9-digit number the IRS issues on Form SS-4. A state tax ID is a separate number a state revenue department issues for sales or payroll tax. The 2 numbers differ.
The IRS charges $0 for the EIN. State registration fees, deadlines, and number formats are set by each of the 50 states independently. A state application asks for the federal EIN first, so the EIN always comes before the state number in the sequence.
LLC EIN Number LookupWhat Is a Qualified Joint Venture?
A qualified joint venture lets a married couple treat a jointly owned business as 2 sole proprietorships instead of a partnership. For an LLC, the answer turns on the state of formation.
Revenue Procedure 2002-69 permits the treatment for an LLC owned only by spouses in the 9 community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Outside those 9 states, a 2-member spousal LLC is a partnership that files Form 1065.
What Is the IRS Business and Specialty Tax Line?
The Business and Specialty Tax Line is the IRS phone line for entity tax questions, at 800-829-4933. It runs Monday through Friday, 7 a.m. to 7 p.m. local time. Calls cost $0.
It handles 147C requests and EIN account questions for callers inside the United States. International applicants call 267-941-1099 instead, open 6 a.m. to 11 p.m. Eastern. The IRS releases EIN details only to a person already authorized on the LLC’s account.
How Does the IRS Classify an LLC by Default?
The IRS classifies a 1-member LLC as a disregarded entity and a 2-or-more-member LLC as a partnership. Those defaults apply with no filing. Form 8832 and Form 2553 are the only ways to change them.
| LLC structure | Line 8b entry | Default classification | Annual federal filing | Due date |
|---|---|---|---|---|
| Single-member, US owner | 1 | Disregarded entity | Schedule C on Form 1040 | April 15 |
| Single-member, foreign owner | 1 | Disregarded entity | Form 5472 + pro-forma 1120 | April 15 |
| Multi-member | 2 or more | Partnership | Form 1065 + Schedule K-1 | March 15 |
| LLC electing corporate status | 1 or more | Corporation (Form 8832) | Form 1120 | April 15 |
| LLC electing S corporation status | 1 or more | S corporation (Form 2553) | Form 1120-S | March 15 |
Source: Treasury Regulation 301.7701-3 and IRS form instructions, verified July 2026. Deep dive on the LLC tax classification page, or run the llc tax classification quiz (tool).
A default needs no application and costs $0. It applies from the day the LLC exists under Treasury Regulation 301.7701-3, whether or not anyone chose it, so an LLC that files no Form 8832 and no Form 2553 still holds a classification from day one.
Member count is the only input that moves it. A 1-member LLC is a disregarded entity and a 2-or-more member LLC is a partnership, regardless of revenue, industry or state of formation. The count is read whenever the question is asked rather than fixed at formation.
How Do You File Form SS-4 Without an SSN?
Write Foreign on line 7b and send Form SS-4 by fax. Use 855-641-6935 for an entity based in a US state and 855-215-1627 for one based outside a US state. The IRS charges $0.
Line 7b accepts the word Foreign. It is a written entry, not a number. No SSN, no ITIN, and no passport upload are requested at any stage.
The online assistant is closed to this route. It validates line 7b against SSN and ITIN records, so the application moves to paper Form SS-4 instead.
Two fax numbers, chosen by the entity’s base. 855-641-6935 for entities based in a US state, 855-215-1627 for entities based outside one.
The international phone line stays open. 267-941-1099, 6 a.m. to 11 p.m. Eastern, for applicants who prefer to answer the SS-4 lines by voice.
The paper wait runs 4 to 8 weeks. The IRS provides no tracking number and no status page on the fax route. einforllc.co files by fax within 7 business days, or that fee is refunded, and files within 24 hours on the Fast tier.
Full walkthrough on the LLC EIN without SSN page, and the annual obligation that follows on EIN for a foreign-owned LLC.
No SSN. No passport upload.
What Does an LLC EIN Cost in 2026?
An EIN costs $0 from the IRS through every method. Among paid filers, Rocket Lawyer charges $59.99, einforllc.co $97, or $127 filed within 24 hours, ZenBusiness $99, and Northwest $200 at its no-SSN rate. An EIN never renews, so year 2 costs $0.
| Feature | einforllc.co | DIY at IRS | Northwest | ZenBusiness |
|---|---|---|---|---|
| Price without an SSN | $97, or $127 fast | $0 | $200 | $99 |
| Time to EIN | 16–19 business days, or 6 to 8 fast | 4 to 8 weeks | No deadline | No deadline |
| Line 8a, 8b, 9a check | Yes, every order | You decide | No | No |
| Articles name match | Yes | You verify | No | Accuracy guarantee |
| Filing deadline in writing | Faxed in 7 business days, or that fee refunded | None | No | No |
| Products sold alongside | Optional LLC formation, +$197 | None | Formation, agent | Formation, agent |
| Year 2 and beyond | $0 for the EIN | $0 | $0 | $0 |
Competitor prices verified July 2026. The $197 formation add-on is a separate line, taken only by owners who have not filed with a state yet, and it passes state filing fees through at cost. Its first-year registered agent renews at $99 a year. Full breakdown on the LLC EIN cost page.
The IRS route wins on price at $0 and loses on certainty: no written deadline, no tracking number on the fax route, and no second reader on the 3 classification fields. An applicant holding an SSN takes that route and finishes in 15 minutes.
This page states federal tax rules current as of July 2026. It is not legal or tax advice. Confirm your LLC’s position with a licensed CPA or attorney before filing.