Obtaining Your EIN
What Is an EIN?
EIN stands for Employer Identification Number — though that title does a poor job of explaining what it actually is or does. It's also known by several other names:
Employer ID Number
Federal Employer ID Number
Federal Employer Identification Number / FEIN
Federal Tax Number
Federal Tax ID Number / Federal Tax Identification Number
Regardless of what your state calls it — Federal Tax Identification Number is the most accurate — all of these titles refer to the same thing.
The simplest explanation: an EIN is the number the IRS computer uses to identify your business. Whenever your LLC interacts with a government agency — federal, state, or local — it will use your EIN.
Your LLC is a separate entity, but it's not a living person. Real people have Social Security numbers. Businesses have EINs. It's important not to mix them up — fixing this with the IRS is a difficult task, and it's easy to prevent with one simple check: while a Social Security number and an EIN both have nine digits, they're separated differently by hyphens.
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Field / Spec |
Value / Requirement |
Notes |
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Social Security Number |
888-88-8888 |
Two, two, four |
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EIN |
99-9999999 |
Two, seven |
What Do You Need an EIN For?
Your EIN is required for opening your LLC's business banking accounts, applying for local business licenses, handling payroll, obtaining business lines of credit or loans, obtaining credit cards in the LLC's name, and filing your tax returns. Having an EIN lets you file an electronic tax return, make electronic payments, and obtain an IRS Taxpayer Identification Number.
EINs are free. Some websites will try to charge for this service, which amounts to one form and about fifteen minutes of your time. Always apply directly through irs.gov at no cost.
Before You Apply
⚠ Your LLC must be approved before you can apply for an EIN. If you file for an EIN first and your LLC's paperwork is later rejected, you'll have an EIN for a business that doesn't exist. Always wait until you have a stamped confirmation from the state before applying with the IRS. The IRS cannot process an online application if the entity already has an EIN previously obtained through the internet.
How to Obtain Your EIN
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Field / Spec |
Value / Requirement |
Notes |
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Online |
About 15 minutes |
EIN issued immediately upon completion — recommended |
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Fax (Form SS-4) |
Up to 4 business days |
Fax to 855-641-6935. A cover sheet is not required. |
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Mail (Form SS-4) |
Up to 4 weeks |
IRS, Attn: EIN Operation, Cincinnati, OH 45999 |
Phone is still listed on the IRS website as an option for US applicants, but they no longer service it. Online is the clear choice — your EIN is issued immediately upon completion. You'll receive a confirmation letter and downloadable copy. Save and print both immediately and file them with your other LLC paperwork. Jot the number somewhere you can readily access it — you'll be referring to it frequently.
⚠ You'll need Adobe Reader installed to receive your online confirmation letter.
Before you file: make two copies of your completed SS-4 and file them along with your LLC paperwork.
IRS Form SS-4 — Application for Employer Identification Number
Below is the actual IRS Form SS-4 (Rev. December 2025). The online application asks the same questions in a web interface — use this to understand each field before you sit down to complete it. The complete line-by-line walkthrough follows immediately after.
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Form SS-4 (Rev. December 2025) Application for Employer Identification Number Department of the Treasury — Internal Revenue Service | OMB No. 1545-0003 See separate instructions for each line. Keep a copy for your records. Go to www.irs.gov/FormSS4 for latest information. |
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1 Legal name of entity (or individual) for whom the EIN is being requested _______________________________________________ |
2 Trade name of business (if different from name on line 1) _______________________________________________ |
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3 Executor, administrator, trustee, "care of" name _______________________________________________ |
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4a Mailing address (room, apt., suite no. and street, or P.O. box) _______________________________________________ |
4b City, state, and ZIP code _______________________________________________ |
4c County _______________________________________________ |
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5a Street address (if different — do not enter a P.O. box) _______________________________________________ |
5b City, state, and ZIP code _______________________________________________ |
6 County and state where principal business is located _______________________________________________ |
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7a Name of responsible party _______________________________________________ |
7b SSN, ITIN, or EIN _______________________________________________ |
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8a Is this application for a limited liability company (LLC)? ☐ Yes ☐ No |
8b If 8a is "Yes," enter the number of LLC members: _______________ |
8c If 8a is "Yes," was the LLC organized in the United States? ☐ Yes ☐ No |
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9a Type of entity (check only one box) Caution: If 8a is "Yes," see the instructions for the correct box to check. ☐ Sole proprietor (SSN) ☐ Partnership ☐ Corporation (enter form number) ________ ☐ Personal service corporation ☐ Church or church-controlled org. ☐ Other nonprofit organization (specify) ________ ☐ Estate (SSN of decedent) ☐ Trust (TIN of grantor) ☐ Military/National Guard ☐ Farmers' cooperative ☐ REMIC ☐ Federal government ☐ State/local government ☐ Indian tribal governments/enterprises ☐ Plan administrator (TIN) ☐ Limited liability company (enter the number of members) ___ ☐ Other (specify) ________ GEN (if any) ___ |
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9b If a corporation, name the state or foreign country where incorporated: State: _____________ Foreign country: _____________ |
10 Reason for applying (check only one box) ☐ Started new business (specify type) ________ ☐ Hired employees ☐ Compliance with IRS withholding regulations ☐ Changed type of organization (specify new type) ________ ☐ Purchased going business ☐ Banking purpose (specify) ________ ☐ Created a trust (specify type) ________ ☐ Created a pension plan (specify type) ________ ☐ Other (specify) ________ |
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11 Date business started or acquired (month, day, year) _______________________________________________ |
12 Closing month of accounting year _______________________________________________ |
13 Highest number of employees expected in next 12 months: Agricultural: ___ Household: ___ Other: ___ |
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14 If you expect your employment tax liability to be $1,000 or less in a full calendar year and want to file Form 944 annually instead of Forms 941 quarterly, check here: ☐ |
15 First date wages or annuities were paid (month, day, year) _______________________________________________ |
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16 Check one box that best describes the principal activity of your business: ☐ Construction ☐ Real estate ☐ Rental & leasing ☐ Transportation & warehousing ☐ Finance & insurance ☐ Health care & social assistance ☐ Wholesale—agent/broker ☐ Wholesale—other ☐ Retail ☐ Manufacturing ☐ Accommodation & food service ☐ Other (specify) ________ |
17 Indicate principal line of merchandise sold, specific construction work done, products produced, or services provided _______________________________________________ |
18 Has the applicant entity ever applied for and received an EIN? ☐ Yes ☐ No If Yes, write previous EIN here: _______________ |
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Third Party Designee — Complete this section only if you want to authorize another person to receive the entity's EIN and answer questions about the completion of this form. Designee's name: ___________________________ Phone no.: ___________________________ Address and ZIP: ___________________________ Fax no.: ___________________________ |
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Under penalties of perjury, I declare that I have examined this application, and to the best of my knowledge and belief, it is true, correct, and complete. Name and title (type or print clearly): ___________________________ Applicant's telephone number: ___________________________ Signature: ___________________________ Date: ___________________________ Applicant's fax number: ___________________________ |
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Completing the Form — Line by Line
Line 1: Legal Name of Entity
Your LLC's name exactly as stated in your Articles of Organization — nothing more, nothing less.
Line 2: Trade Name (DBA or Fictitious Name)
If you're not using a DBA for your publishing business, leave this blank. DBAs are covered in a separate article.
Line 3: Executor, Administrator, Trustee, or Care Of Name
Leave blank — this does not apply to LLCs obtaining an EIN.
Lines 4a, 4b, 4c: Mailing Address
Use the address of your Registered Agent as defined in your Articles of Organization. Note that the form continues downward at this point — not side-to-side. Be careful to use the correct box.
Lines 5a and 5b
If you used your Registered Agent's address in Lines 4a-b, leave these blank.
Line 6: County and State Where Your Business Is Located
This refers to your Registered Agent's address. Note the form says County, not Country.
Line 7a: Name of Responsible Party
This is the LLC member filing the form — not the Registered Agent. The IRS defines the Responsible Party as: "The person who ultimately owns or controls the entity or who exercises ultimate effective control over the entity... the responsible party must be an individual (i.e., a natural person), not an entity."
In practical terms: who signs the tax return. While your accountant or lawyer may prepare the LLC's taxes, they're not the one who signs before sending to the IRS. The signer is either the designated member who has taken on responsibility for the company's taxes, or the Manager of the LLC.
⚠ This form is not public information. It's private information kept on file with the IRS. The name and contact information of the Responsible Party is not available in public databases.
Line 7b: SSN, ITIN, or EIN of the Responsible Party
Enter the Social Security Number of the Responsible Party. Although the form lists EIN as an option, it is no longer accepted in Line 7b — use the SSN.
Line 8a: Is This Application for an LLC?
Check YES.
Line 8b: Enter the Number of LLC Members
Count members only — do not include employees. If this is a husband-and-wife LLC in a community property state, enter 1. If not in a community property state, enter 2. As of 2025, the nine community property states are: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Research your state's tax laws before making this decision.
Line 8c: Was the LLC Organized in the United States?
Check YES for a domestic US LLC.
Line 9a: Type of Entity
⚠ It is strongly recommended that you speak with an accountant or tax attorney before making this decision. The best tax structure for one LLC may not be the best for another.
LLCs do not have their own tax designation from the IRS — every LLC is "taxed as a _____." That blank can be filled with Sole Proprietor, Partnership, S-Corp, or C-Corp. Each option has advantages and disadvantages that primarily relate to the number of members, who those members are, their marital status in relation to one another, and where the members are located.
Single-Member LLC (owned by a US individual): check the box marked Other (specify) and enter: "Disregarded entity – Sole Proprietorship"
Single-Member LLC (owned by a foreigner): check the box marked Other (specify) and enter: "Foreign-owned U.S. Disregarded Entity"
Multi-Member LLC taxed as a Partnership: check the box marked "Partnership"
Multi-Member LLC taxed as an S-Corporation: check the box marked "Corporation" and enter "Form #1120S" — Note: after you receive your EIN you must then file Form 2553 to make your S-Corp election
Multi-Member LLC taxed as a C-Corporation: check the box marked "Corporation" and enter "Form #1120" — Note: after you receive your EIN you must then file Form 8832 to make your C-Corp election
Line 9b: State and Foreign Country
The state where your LLC was formed. Use the state's full name, not an abbreviation.
Line 10: Reason for Applying
Check "Started a new business (specify type)."
Here it gets a little confusing because the IRS hasn't fully caught up with modern-day publishing. The IRS uses the North American Industry Classification Code (NAICS) to identify a business's line of work. Of the hundreds of codes, these two most closely match self-publishing:
Internet Publishing and Broadcasting — NAICS 516
Publishing Industries (except Internet) — NAICS 511
Since you'll be publishing in both ebook and physical book formats, use both. To fit on the line provided, enter: "Publishing NAICS 516, 511"
Line 11: Date Business Started
Your LLC's effective date, found in the approved Articles of Organization or in the approval stamp. See LLC Effective Filing Date if you need a refresher.
Line 12: Closing Month of Accounting Year
Unless you're deviating from the standard calendar year, enter December.
Line 13: Employees
This is one of the more confusing lines for self-publishing authors. It's important to understand the difference between a full or part-time employee and an independent contractor. An author assistant who receives a monthly paycheck is an employee. A cover artist hired for a single job is typically an independent contractor. There are various tax laws — and forms — that go with each. Speak with your accountant before making this decision.
There are three sections: Agricultural, Household, and Other. Since publishing doesn't involve growing crops or raising cattle, enter 0 under Agricultural. Household includes categories like office cleaners or childcare; consult your accountant on these. Other is where employees helping with your publishing business go.
⚠ Do not leave these fields blank. If you have no employees and no plans to hire any in the next twelve months, enter 0, 0, and 0. Note: you yourself are not an employee of the LLC unless you choose to have your LLC taxed as an S-Corp (where you're required to take a salary as an employee) or a C-Corp (where a salary is optional).
Line 14: Employment Tax Liability
If the answer to Line 13 was 0, leave this blank. If you plan to have employees, you'll need to withhold and pay taxes to the IRS on their behalf. Consult an accountant to accurately estimate your employment tax liability. You may also leave the box unchecked if your employment tax liability will be greater than $1,000, or if it will be less than $1,000 but you'd rather file Form 941 quarterly.
Line 15: First Date Wages or Annuities Were Paid
If you entered 0 in Line 13, enter N/A. If you already have employees and have paid them, enter the date of their first paycheck. If you have employees but haven't started paying them yet, enter the date you plan to start — this is an approximation only and does not bind you in any way.
Line 16: Principal Activity
For self-publishers this repeats Line 10. Select "Other (specify)" and enter "Publishing NAICS 516, 511".
Line 17: Principal Line of Products or Services
Select "Other (specify)" and enter "Books".
Line 18: Has the Applicant Ever Applied for an EIN?
For a brand-new LLC, select No. If this LLC has applied for an EIN before, select Yes and enter the previous EIN.
Third Party Designee
If you are the Responsible Party completing this form for your own LLC, leave these fields blank.
Applicant's Signature, Phone, and Fax
Name and title: enter the full name and title of the Responsible Party. If they are an LLC Member (owner), use the title "Member" after their name — for example, "John Smith, Member."
Signature and date: sign and enter today's date.
Applicant's telephone number: enter your dedicated business phone number if you have one; if not, use the Responsible Party's personal number.
Applicant's fax number: only needed if submitting by fax. Leave blank if submitting by mail or online.
Page 2 of IRS Form SS-4 contains only instructions and is not required for filing. Page 1 is all that's needed.
IRS Phone Number and Contact Information
If you have any questions about Form SS-4, you can call the IRS Business and Specialty Tax Line at 1-800-829-4933. Business hours are Monday through Friday, 7am to 7pm local time (Pacific time for Alaska and Hawaii). The earlier you call, the shorter the wait times.
Need to Cancel an EIN?
If you made a mistake with your first EIN application, or need to cancel your EIN for any reason, you'll need to mail a cancellation letter to the IRS.
EINs are never actually cancelled — they just stop being used. If you cancel an EIN with the IRS, it's technically called "Closing a Business Account." You don't have to wait for your EIN cancellation to be finalized before getting your LLC a new EIN. BMF in the address below stands for "Business Master File."
Step 1: Create an EIN Cancellation Letter
Below is a sample cancellation letter:
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Date: 1 January 2040
ABC Products, LLC 123 Main Street Capitol City, DA 12345 Internal Revenue Service Mail Stop 343 Cincinnati, OH 45999-0023 Attn: BMF Entity Department Request: Cancel EIN / Close Business Account To Whom it May Concern, Please close the following business account associated with EIN 88-8888888. This account is no longer being used. Name/Business: ABC Products, LLC Fictitious Name: Widgets for Everybody Mailing Address: 123 Main Street, Capitol City, DA 12345 EIN: 88-8888888 I have included a copy of the original EIN Assignment/Confirmation Letter. Please mail a confirmation letter to the address listed above. We can be reached at (555) 123-4567 should you have any questions. Thank you, John Smith John Smith, Manager, ABC Products, LLC jsmith@email.net |
Step 2: Mail the Cancellation Letter to the IRS
⚠ The Entity Department of the IRS no longer has a fax number. All EIN cancellations must be done by mail. Be sure to include a copy of your original EIN Confirmation Letter.
Internal Revenue Service
Mail Stop 343
Cincinnati, OH 45999-0023
Attn: BMF Entity Department
You should receive a confirmation letter from the IRS within 45 days. If you don't, add "Second Request" to the top of the original letter and send the cancellation letter — with another copy of the original EIN confirmation — again.
Using AI to Prepare for Your EIN Application
The SS-4 is straightforward once you understand what each field is asking, but the terminology can confuse first-time applicants. AI tools are well suited to this preparation step:
Pre-application walkthrough: describe your LLC structure — single-member vs. multi-member, your state, your intended tax classification — to an AI tool and ask it to explain how each line should be completed. Ten minutes of preparation eliminates errors.
Tax classification guidance (Line 9a): your accountant should make the final call, but an AI tool can explain the difference between disregarded entity, partnership, S-Corp, and C-Corp in plain language so you're not walking into that conversation blind.
NAICS code questions: an AI tool can explain why NAICS 516 and 511 apply to self-publishing and help you understand what to write on Line 10.
AI tools explain and prepare. The actual EIN application must be completed at irs.gov. Never pay a third-party service to apply for your EIN — the IRS issues them free of charge in about 15 minutes online.
ScribeCount Author OS — Using Your EIN on Publishing Platforms
Once you have your EIN, use it — not your Social Security Number — when setting up your publishing platform accounts (KDP, IngramSpark, Kobo, Apple Books) if those accounts are in the name of your LLC. When you enter your EIN on KDP's tax information page and link your business bank account, all royalty payments flow to your LLC rather than to you personally. ScribeCount's Sales Dashboard then displays those royalties as your publishing company's business income, creating the clean financial separation that protects your corporate wall — covered in detail in When to Be You, When to Be Your Company.
Your EIN is also what you'll use on W-9 forms when retailers, publishers, or co-authors need your tax identification. Keep it stored securely in ScribeCount's AuthorVault alongside your Articles of Organization and EIN confirmation letter.
If you have successfully obtained your EIN, it's time to think about banking.
Apply online at irs.gov immediately after your Articles of Organization are approved. Save and print the confirmation. Enter your EIN on every government form and publishing platform account associated with your LLC. And never mix it up with your Social Security Number — they're different identifiers for different entities, and keeping them straight is how you maintain the separation that your LLC was designed to create.
- Randall
