Getting an EIN for Your Delaware LLC

An Employer Identification Number is a nine-digit number the IRS assigns to a business, formatted as XX-XXXXXXX. Think of it as a Social Security number for your company. It identifies the LLC on federal tax filings, and banks, payroll providers, and vendors use it to identify the business.

An EIN is a federal identifier issued by the IRS — it has nothing to do with the state of Delaware. Forming your LLC with the Delaware Division of Corporations and getting an EIN are two separate steps with two different agencies. You form the LLC first, then apply for the EIN using the LLC's information.

The EIN is free — always

The IRS issues EINs at no cost through its own application. You should never pay a government fee for an EIN, because there isn't one. Some services include EIN retrieval as a convenience in a formation package, but the number itself is free directly from the IRS. Be wary of any site that charges a large standalone fee positioned as if it were a required government cost.

Not every single-member LLC is strictly required to have an EIN for federal tax purposes, but nearly every LLC needs one in practice. Here's when it's required and when it's simply advisable.

When an EIN is required

• Your LLC has more than one member. A multi-member LLC is taxed as a partnership by default and must file a partnership return, which requires an EIN.
• You have employees. Any business with employees needs an EIN to handle payroll tax reporting.
• You've elected corporate taxation. Choosing S-corp or C-corp treatment requires an EIN.
• You have certain excise or specialized tax obligations.

When it's optional but strongly recommended

A single-member LLC with no employees can technically use the owner's Social Security number for federal purposes, because the IRS treats it as a disregarded entity. But almost every advisor recommends getting an EIN anyway:

• Bank accounts. Most banks require an EIN to open a business account for an LLC.
• Privacy. An EIN keeps your Social Security number off vendor forms, W-9s, and business paperwork.
• Growth. If you later add a member or hire, you'll need one — getting it now avoids friction.

For anyone with a U.S. Social Security number or ITIN, the fastest path is the IRS online EIN Assistant at IRS.gov. The application is free and the number issues immediately on completion.

Before you start

Have these ready:

• Your LLC's exact legal name as filed on the Certificate of Formation, and the formation state (Delaware).
• The LLC's mailing address.
• The name and SSN or ITIN of the responsible party — the person who controls the LLC (typically a member).
• Your expected number of employees and the reason you're applying.

The process

• Go to the IRS EIN Assistant and start a new application.
• Select the entity type — for an LLC you'll indicate it's a limited liability company and answer questions about members and taxation.
• Enter the LLC and responsible-party details.
• Submit. The EIN is issued on screen immediately.
• Download and save the confirmation notice (CP 575). You can use the EIN the same day.

The online tool is available during posted IRS hours and must be completed in one session — it times out after a period of inactivity, so gather your information first.

Many Delaware LLCs are owned by people who live outside the United States, and Delaware's lack of a residency requirement makes this common. If the responsible party doesn't have a U.S. Social Security number or ITIN, the online application won't work — but you can still get an EIN.

The fax or mail route

• Complete Form SS-4, the paper EIN application.
• On the responsible-party line, foreign applicants without an SSN or ITIN can typically write "Foreign" where the tax ID would go.
• Submit the form to the IRS by fax or mail using the international fax number and address in the SS-4 instructions.
• Fax turnaround is generally faster than mail — often about a week or so — while mail can take several weeks.

International applicants can also call the IRS's dedicated line for foreign EIN applicants to apply by phone in some cases. Because this path has more room for error, some non-U.S. founders use a service to prepare and submit the SS-4 correctly the first time. Getting the responsible-party entry and entity classification right avoids a rejected application and another multi-week wait.

Once the IRS issues the EIN, it's permanent — it stays with the LLC for the life of the company and generally never changes, even if you move or change your registered agent. Store the confirmation notice with your formation documents.

What to do with it

• Open your business bank account. Bring the EIN confirmation, the stamped Certificate of Formation, and usually the operating agreement.
• Set up payroll if you have employees, using the EIN for federal tax deposits and reporting.
• Give it on W-9s when clients need your tax ID, instead of your Social Security number.
• Use it on tax filings — Schedule C for a single-member LLC, Form 1065 for a multi-member LLC, or the corporate return if you elected corporate treatment.

If you ever lose the number, you can retrieve it from the original CP 575 notice, a prior tax return, or by calling the IRS Business & Specialty Tax Line. Keep it somewhere secure but accessible — you'll reach for it more often than you'd expect.