Navigate to https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online

Click the "Limited Liability Company (LLC)" field.

You will be directed to a page that gives additional information about limited liability companies.

Click the "Number of members in the LLC" field and type in the number of initial members of your LLC.

Click the drop-down under "Please select the state/territory where the business is physically located:" and select the state in which your LLC is physically located.

Select One
ALABAMA (AL)
ALASKA (AK)
ARIZONA (AZ)
ARKANSAS (AR)
CALIFORNIA (CA)
COLORADO (CO)
CONNECTICUT (CT)
DELAWARE (DE)
DISTRICT OF COLUMBIA (DC)
FLORIDA (FL)
GEORGIA (GA)
HAWAII (HI)
IDAHO (ID)
ILLINOIS (IL)
INDIANA (IN)
IOWA (IA)
KANSAS (KS)
KENTUCKY (KY)
LOUISIANA (LA)
MAINE (ME)
MARYLAND (MD)
MASSACHUSETTS (MA)
MICHIGAN (MI)
MINNESOTA (MN)
MISSISSIPPI (MS)
MISSOURI (MO)
MONTANA (MT)
NEBRASKA (NE)
NEVADA (NV)
NEW HAMPSHIRE (NH)
NEW JERSEY (NJ)
NEW MEXICO (NM)
NEW YORK (NY)
NORTH CAROLINA (NC)
NORTH DAKOTA (ND)
OHIO (OH)
OKLAHOMA (OK)
OREGON (OR)
PENNSYLVANIA (PA)
RHODE ISLAND (RI)
SOUTH CAROLINA (SC)
SOUTH DAKOTA (SD)
TENNESSEE (TN)
TEXAS (TX)
UTAH (UT)
VERMONT (VT)
VIRGINIA (VA)
WASHINGTON (WA)
WEST VIRGINIA (WV)
WISCONSIN (WI)
WYOMING (WY)
-------------
AMERICAN SAMOA (AS)
FEDERATED STATES OF MICRONESIA (FM)
GUAM (GU)
MARSHALL ISLANDS (MH)
NORTHERN MARIANA ISLANDS (MP)
PALAU (PW)
PUERTO RICO (PR)
VIRGIN ISLANDS (VI)
-------------
ARMED FORCES AFRICA (AE)
ARMED FORCES AMERICAS (AA)
ARMED FORCES CANADA (AE)
ARMED FORCES EUROPE (AE)
ARMED FORCES MIDDLE EAST (AE)
ARMED FORCES PACIFIC (AP)

You will be directed to a screen asking you to confirm your selection as a multi-member limited liability company and notifying you that your default classification status will be as a partnership. The page will also include links to the forms you may file if you wish to be taxed as a C-corporation or a S-corporation. Clicking on those links will open a new window where you can download those forms.
Click "Continue."

On the next screen, click the "Started a new business" field.

The next screen will ask for the name and social security number for one of the owners, members, or managing member of the LLC. Type this information into the form. 

Click the "I am one of the owners, members, or the managing member of this LLC." field.

The next screen will ask for the street address and phone number for the physical location of the LLC. Type in this information. If you have a separate mailing address, select "Yes," and you will be asked to provide your mailing address.

On the next screen, click the "Legal name of Multi Member Limited Liability Company (LLC)" field and type in the name of your limited liability company taking care to make sure it matches the name on your certificate of formation, including or omitting punctuation. (Ex. Cormican Law PLLC vs. Cormican Law, PLLC)

If you have a trade name or a "doing business as" name, click the "Trade name/Doing business as (if different from name)" field and type in the trade name or dba name.

Click this dropdown next to "State/Territory where articles of organization are (or will be) filed" and select the state in which your certificate of formation was filed.

Click this dropdown next to LLC start date and select the month and year your LLC came into existence. For most LLCs this will be the month and year its certificate of formation was filed. However, if you elected for your certificate of formation to be effective at a date in the future (e.g. January 1 of the next year) select the appropriate month and year for the start date.

Select Month
JANUARY
FEBRUARY
MARCH
APRIL
MAY
JUNE
JULY
AUGUST
SEPTEMBER
OCTOBER
NOVEMBER
DECEMBER

The next screen will ask for additional information about the LLC. The first question asks if your LLC owns a highway motor vehicle with a taxable gross weight of 55,000 pounds or more. Select "No" unless your LLC currently owns such a vehicle (instead of contemplating ownership by or transfer to the LLC in the future.

In response to, "Does your business involve gambling/wagering?", click "No".

The next question asks if your business needs to file Form 720 to report quarterly federal excise tax. 

If your business does any of the following, click "yes": 

*sells local telephone service, toll telephone service, or teletypewriter exchange services
* transports persons or property by air for compensation, including the officers and employees of your business
* owns or leases an aircraft or a fraction of an aircraft
* mines coal (underground or surface
* sells the tires it manufactures
*import vehicles that do not meet the standards for fuel economy
* sells or uses vaccines that were manufactured, produced, or shipped from another country into the United States
* manufactures sport fishing equipment, fishing rods, fishing poles, electric outboard motors, bows, quivers, broadheads, points, or arrow shafts
* pays premiums to a broker or to an insurer located in a foreign country
* your business structure includes a captive insurance company that is located in a foreign country
* operates a refinery that receives crude oil or have a person that enters the petroleum product for consumption, use, or warehousing
* manufactures or imports ozone-depleting chemicals
Does your business import electronic or foam items manufactured in a foreign country?
* is liable for diesel fuel, kerosene, or gasoline removal from the mechanism used to dispense motor fuel products from the terminal into tank trucks or rail cars
* sells truck chassis, truck bodies, semi-trailer chassis, or tractors
* owns or operates a commercial ship or a ship that transports passengers and engages in gambling beyond the territorial waters of the United States
* your business involves bearer bonds or obligations that are not in a registered form
* your business acquired directly or indirectly structured settlement payment rights in a structured settlement factoring transaction entered into after February 21, 2002

If none of the above are true, select "No."

Next to the question "Does your business sell or manufacture alcohol, tobacco, or firearms? Click the appropriate "Yes" or "No" button.

Next to the "Do you have, or do you expect to have, any employees who will receive Forms W-2 in the next 12 months?", click "No". 

You should click "No" EVEN if you plan to elect to be taxed as an S-corporation and have employees. You can hire employees and file W-2 if you select "No". If you select "Yes" and do not employee individuals during the next 12 months, you will received an inquiry from the IRS as to why you did not file the appropriate payroll taxes and reports.

The next screen will ask about the industry your business operates in. Select the appropriate industry or select "Other" if your LLC does not operate in any of the listed industries.

If you selected one of the listed industries, you will be asked additional questions about the goods or services you provide in that industry. If you selected "Other" you will be asked to choose the activity that best describes your primary business activity. Select the appropriate activity.

You will then be asked to provide additional information about the activity. Provide the appropriate information and click "Continue".

Click the "Receive letter online" field UNLESS you don't have Adobe Reader or don't want to install it on your computer. If you don't have Adobe Reader, you can download it for free by clicking on the "Get Adobe Reader" button.

Review the next screen carefully to make sure all of the information is correct. Once you have confirmed it is correct, click "Submit" and wait for your application to process. 

You will be able to download a pdf of your EIN confirmation letter. That looks like the image below. Please keep a copy for your records and upload a copy for our records here: https://www.dropbox.com/request/xpYNUjxGQr1NZh66mcEL

sa.www4.irs.gov

irs.gov

This guide provides step-by-step instructions on how to apply for your LLC's Employer Identification Number (EIN) online. If the online form is completed by an owner, member, or manager, you can download a pdf of your confirmation instantly. If you need additional help, email us at hello@cormicanlaw or call or text 210-504-8150.