Do You Need an EIN for a Partnership? (2026)

Quick answer

Yes — always. Here's exactly when you need an EIN for a partnership, and how to get one free.

Do you need an EIN for a partnership?

Every partnership must have its own EIN, even a two-person partnership with no employees. A partnership is a separate tax entity that files its own return (Form 1065) and issues Schedule K-1s to the partners, and it can't do any of that without an EIN. Get one as soon as the partnership is formed.

How to get your EIN — free, in about 15 minutes

However you answer above, getting an EIN is free. Apply directly on the IRS website and you'll have your number immediately — never pay a third-party site that charges $100–$300 for a free government service. See how to apply and why the paid sites are a scam.

Frequently asked questions

Yes. Unlike a sole proprietor, a partnership always needs an EIN — it's a separate taxpayer that files Form 1065, regardless of whether it has employees.

No. The partnership itself needs its own EIN; the individual partners use their SSNs only on their personal returns. The partnership uses the EIN on Form 1065 and on the K-1s it issues.

As soon as it's formed — before it opens a bank account, hires anyone, or files its first return. It's free and takes about 15 minutes on the IRS site.

Do You Need an EIN for a Partnership?