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EIN for an LLC

Single-member, multi-member, with elections. The full LLC walkthrough.

By Reba Donaldson · Last reviewed: April 2026

Three LLC scenarios, three answers

"Does my LLC need an EIN?" depends on which kind of LLC you have. There are three common cases.

Case 1: Single-member LLC, default tax treatment

You are the only owner. You did not file Form 8832 or Form 2553 to elect corporate tax treatment. The IRS calls you a disregarded entity. Your LLC's income flows to your personal Schedule C.

Verdict: optional, but get one. The IRS does not require it for tax purposes. But you need an EIN to:
  • Open a bank account in the LLC's name (most banks require this)
  • Hide your SSN from W-9s and 1099s
  • Hire any W-2 employees in the future
When you apply, on the IRS form
Type of structure
Choose Limited Liability Company (LLC). Do NOT choose Sole Proprietor, even though that is how you are taxed.
Number of members
1
State formed
Where you filed articles of organization.
Responsible party
You. The single member.

Case 2: Multi-member LLC

Two or more owners. Default tax treatment is partnership.

Verdict: required. Multi-member LLCs always need an EIN. The partnership return (Form 1065) cannot be filed without one.
Application notes
Number of members
Total members at the time of application. Includes managers, even if they are not owners.
Responsible party
Just one member's name and SSN. Pick whoever is the primary point of contact for the IRS.
Reason for applying
"Started a new business."

Case 3: LLC electing S-corp or C-corp tax treatment

You formed an LLC, but you have elected to be taxed as a corporation by filing Form 2553 (S corp) or Form 8832 (C corp). The LLC structure stays at the state level. The tax treatment changes at the federal level.

Verdict: required. Corporate tax treatment requires an EIN.
Order of operations
1. Form the LLC
File articles of organization with your state.
2. Apply for the EIN
Use the LLC structure on the IRS application. Do NOT pre-elect corp on the EIN application.
3. File the corp election
Form 2553 for S-corp or Form 8832 for C-corp. The EIN is on this form.
The EIN does not change when you elect corporate treatment. Same number, different tax filings going forward. The IRS links the election to the existing EIN.

Common LLC mistakes when applying

  • Picking "Sole Proprietor" because you are the only owner. Wrong. Pick LLC. The disregarded-entity treatment is automatic, you do not select it on the EIN form.
  • Applying before the state approves the LLC. The IRS asks for your formation date. If your articles are still pending, you do not have one yet. Wait.
  • Mixing up the LLC name and your name. The LLC is the entity applying. Your name goes only in the responsible-party section.
  • Using a P.O. box for the responsible party's address. The IRS may reject this. Use a physical street address.

What about a series LLC?

A series LLC has a parent LLC and multiple "cells" or sub-LLCs underneath. The IRS has not fully figured out how to treat these. Some states allow them, some do not. Some series get separate EINs, some share the parent's EIN.

If you have a series LLC, talk to a CPA who has actually worked with them in your state. The wrong choice can complicate every future tax filing.

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