Getting an EIN for Your Hawaii Corporation

An Employer Identification Number is a nine-digit federal tax ID the IRS assigns to businesses. Think of it as a Social Security number for your corporation — a unique identifier that follows the entity through its life. It's sometimes called a Federal Tax ID or FEIN, but it's the same number.

Why a corporation always needs one

Unlike some single-member LLCs, which can sometimes use the owner's Social Security number for federal taxes, a corporation always needs its own EIN. A corporation is a separate taxpayer that files its own federal return, so it can't ride on an individual's SSN. The moment you have a corporation, you need an EIN.

What you'll use it for

• Filing the corporation's federal tax return — a C corporation files Form 1120; an S corporation files Form 1120-S
• Opening a corporate bank account — banks require the EIN to open an account in the corporation's name
• Hiring and paying employees — you need it for payroll tax withholding and employment tax filings
• Making an S corporation election — Form 2553 requires the corporation's EIN
• Registering for Hawaii tax accounts — the state's General Excise Tax registration ties to your federal EIN

Because so many downstream steps depend on it, getting the EIN is usually the very next thing you do after your Articles of Incorporation are approved.

Timing matters a little. You want the EIN early, but there's a logical order.

Wait until your corporation exists

Apply for the EIN after the Business Registration Division has approved your Articles of Incorporation, so the corporation legally exists and you can give the IRS an accurate legal name and formation date. Applying before the entity is formed can create mismatches between the IRS record and the state record that are annoying to untangle later.

But don't wait too long

Once the corporation is approved, get the EIN promptly — you'll need it to open the corporate bank account, deposit the capital your shareholders contribute for their shares, register for the General Excise Tax, and set up payroll if you're hiring. Most of your setup stalls without it, so it's typically the first post-formation task.

One EIN per corporation

A corporation gets one EIN and keeps it. You don't need a new one each year or when you file the annual report. You'd generally only get a new EIN in unusual situations, such as certain restructurings. Routine changes — a new address, new officers, a name amendment — don't require a new number.

The IRS offers the EIN at no cost. Be wary of third-party sites that charge a fee just to obtain the number itself — the application is free directly from the IRS.

Applying online (the fastest way)

The IRS EIN Assistant at IRS.gov is the quickest route. The session takes about ten minutes, and the IRS issues the number immediately at the end, so you can download the confirmation letter and start using the EIN the same day. A few practical notes:

• The online tool is available during posted IRS hours, not around the clock
• You complete it in one sitting — the session times out after inactivity, so have your details ready
• The responsible party (usually a principal officer of the corporation) needs a valid U.S. Social Security number or ITIN to file online

What you'll provide

• The corporation's exact legal name and Hawaii address
• The formation date and Hawaii as the state of incorporation
• The type of entity (corporation) and the reason you're applying
• The name and Social Security number or ITIN of the responsible party

If the responsible party has no SSN or ITIN

Non-U.S. responsible parties who lack an SSN or ITIN can't use the online tool. Instead, you apply by fax or mail using Form SS-4. Fax is faster than mail; expect a wait either way compared with the instant online result. Fill in Form SS-4 carefully, since errors slow processing.

The EIN is a federal number, but it's the anchor for your state tax registrations too. Once you have it, a couple of Hawaii-specific steps follow.

Registering for the General Excise Tax

Hawaii's General Excise Tax applies to nearly every business on its gross income. You register for a GET license with the Hawaii Department of Taxation, and that registration references your federal EIN. Because GET reaches so broadly — including many services exempt from sales tax elsewhere — plan to register soon after you have the EIN and before you start generating revenue.

Payroll and employer accounts

If your corporation will have employees, the EIN is the basis for federal payroll tax accounts and for Hawaii employer withholding and unemployment insurance accounts. Set these up before your first payroll run so withholding and remittance are handled correctly from day one.

Keep the confirmation safe

Store your EIN confirmation letter with your corporate records alongside your stamped Articles of Incorporation and bylaws. Banks, the state, lenders, and your accountant will all ask for the EIN, and having the official IRS letter on hand saves time. How Mainstay Filing helps: we focus on getting your Articles of Incorporation filed correctly and maintaining your registered agent, so your corporation exists cleanly before you take the free, quick step of getting its EIN. For the full formation sequence, see the step-by-step guide.