Do You Need an EIN for an S-Corporation? (2026)

Quick answer

Yes. Here's exactly when you need an EIN for an s-corporation, and how to get one free.

Do you need an EIN for an s-corporation?

Any corporation — including an S-corp — needs an EIN. A corporation is a separate legal and tax entity, so it must have its own federal tax ID for its return, payroll, and bank accounts. If you're an LLC that elected S-corp taxation, you'll use the EIN you already got for the LLC.

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. All corporations need an EIN, S-corp or C-corp. You actually need the EIN before you can file Form 2553 to elect S-corp status.

No — you keep the same EIN. If your LLC already has an EIN and then elects S-corp taxation, you continue using that existing EIN.

Usually not if it's the same underlying entity making a tax election. You generally need a new EIN only when you form a brand-new corporation. Check the IRS 'do you need a new EIN' rules.

Do You Need an EIN for an S-Corporation?