Does a single-member LLC need an EIN

Because a single-member LLC is ignored for income tax, it does not always need its own tax number. In practice most get one anyway. This guide sets out when an EIN is required, when it is optional, and which number to use where.

By Hamza Fida, Chartered Accountant. Reviewed by Awais Jameel, Chartered Accountant. Checked against official sources on . 2 minute read.

Short answer

A single-member LLC needs its own EIN if it has employees, owes certain federal excise taxes, is owned by a foreign person, or elects to be taxed as a corporation. Otherwise, a single-member LLC owned by a US individual can use the owner's Social Security number for income tax, although most banks require an EIN to open a business account.

At a glance

Has employees
EIN required
Owes certain excise taxes
EIN required
Owned by a foreign person
EIN required, for Form 5472
Elected corporate or S corp tax
EIN required
US owner, none of the above
Optional for income tax, but banks usually require one
Form W-9 for a disregarded LLC
The owner's SSN, or the owner's own EIN
Does a single-member LLC need an EINHas employees: EIN required; Owes certain excise taxes: EIN required; Owned by a foreign person: EIN required, for Form 5472; Elected corporate or S corp tax: EIN required; US owner, none of the above: Optional for income tax, but banks usually require one; Form W-9 for a disregarded LLC: The owner's SSN, or the owner's own EIN.KEY FACTS AT A GLANCEDoes a single-member LLC need an EINHas employeesEIN requiredOwes certain excise taxesEIN requiredOwned by a foreign personEIN required, for Form5472Elected corporate or S corp taxEIN requiredUS owner, none of the aboveOptional for income tax,but banks usually requireoneForm W-9 for a disregarded LLCThe owner's SSN, or theowner's own EINChecked against official sourcesTax BakersDoes a single-member LLC need an EINHas employees: EIN required; Owes certain excise taxes: EIN required; Owned by a foreign person: EIN required, for Form 5472; Elected corporate or S corp tax: EIN required; US owner, none of the above: Optional for income tax, but banks usually require one; Form W-9 for a disregarded LLC: The owner's SSN, or the owner's own EIN.KEY FACTS AT A GLANCEDoes a single-member LLC need anEINHas employeesEIN requiredOwes certain excise taxesEIN requiredOwned by a foreign personEIN required, for Form 5472Elected corporate or S corp taxEIN requiredUS owner, none of the aboveOptional for income tax, but banks usuallyrequire oneForm W-9 for a disregarded LLCThe owner's SSN, or the owner's own EINChecked against official sourcesTax Bakers
Key facts at a glance, as set out in this guide.

Why is an EIN sometimes optional?

A single-member LLC that has not elected corporate tax treatment is disregarded for federal income tax. Its income and expenses go on the owner's return, under the owner's Social Security number or the owner's own EIN. For income tax alone, the LLC does not need a number of its own.

When is an EIN required?

SituationWhy
The LLC has employeesFor employment tax purposes, the IRS treats a single-member LLC as a separate entity, so it reports payroll under its own EIN
The LLC owes certain federal excise taxesThe same separate treatment applies
The owner is a foreign personThe LLC files Form 5472 with a pro forma Form 1120, which requires its own EIN
The LLC elects to be taxed as a C or S corporationIt becomes its own taxpayer and files its own return
The LLC has a retirement plan or other filings that call for oneDepends on the filing

Why get one anyway?

  • Banks almost always ask for an EIN to open an account in the LLC's name.
  • Payment platforms and marketplaces often ask for one in business onboarding.
  • Privacy. You avoid handing your Social Security number to clients and suppliers.
  • Growth. The day you hire someone, you will need it.
  • For keeping the LLC's books, see bookkeeping for a single-member LLC.

It is free and, for eligible applicants, issued online immediately. See how to get an EIN online.

Which number goes on which form?

FormNumber for a disregarded single-member LLC
Owner's Form 1040 and Schedule COwner's SSN. Schedule C also has a space for the business's EIN
Form W-9 given to clientsOwner's SSN, or the owner's own EIN, with the LLC's name on line 2. Not the LLC's EIN, per the W-9 instructions
Payroll returns and Forms W-2The LLC's EIN
Form 5472 and pro forma 1120, foreign ownerThe LLC's EIN
Business bank accountThe LLC's EIN, usually

See Form W-9 for the full W-9 rules.

When do you need a new EIN?

A single-member LLC that adds a member becomes a partnership for tax and generally needs a new EIN. One that elects corporate treatment keeps its EIN. See single-member vs multi-member LLC.

Need an EIN for your LLC?

We get the EIN for your LLC, including for owners without a Social Security number, and tell you which number to use on each form.

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Questions people ask

Does a single-member LLC need an EIN?

Only if it has employees, owes certain excise taxes, is foreign-owned or elects corporate tax treatment. Otherwise it is optional, though banks usually require one.

Does a foreign-owned single-member LLC need an EIN?

Yes. It needs its own EIN to file Form 5472 with a pro forma Form 1120.

Which number does a single-member LLC put on a W-9?

If disregarded, the owner's SSN or the owner's own EIN, with the LLC's name on line 2, not the LLC's EIN.

Do I need a new EIN if I add a member to my LLC?

Generally yes, because the LLC becomes a partnership for tax.

Sources

Every fee, date and rule on this page was taken from these official and primary sources.

  1. IRS: Employer identification number
  2. Treasury Regulations section 301.7701-2(c)(2): disregarded entities, employment and excise taxes
  3. IRS: Instructions for Form 5472 (Rev. December 2024)
  4. IRS: Form W-9 and instructions (Rev. March 2024)

Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.

EIN and ITINWhat is an EIN and who needs oneFederal tax formsForm W-9: when to ask for it and how to fill it inStarting a US companySingle-member vs multi-member LLC

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This guide is general information. It is not tax or legal advice for your situation.