Getting an EIN for Your Kentucky Corporation

An Employer Identification Number (EIN) is a nine-digit federal tax ID issued by the IRS. It functions as the corporation's federal tax identity — the business equivalent of a Social Security number. The IRS uses it to track the corporation's tax filings, and banks, payroll providers, and vendors use it to identify the business.

A corporation always needs one

Unlike a single-member LLC, which can sometimes operate on the owner's Social Security number, a corporation always needs an EIN. This is because a corporation is a separate taxpayer that files its own return, distinct from its owners. Whether the corporation has employees or not, whether it is a C corporation or has elected S status, it needs its own EIN to file taxes and function.

What you use it for

• Filing the corporation's federal tax return
• Filing Kentucky tax returns, including the LLET and corporate income tax
• Opening a corporate bank account (banks require it)
• Running payroll and paying employment taxes
• Making an S corporation election with the IRS
• Applying for business licenses and setting up vendor accounts

The natural time to get your EIN is right after your corporation is officially formed. You generally want the Articles of Incorporation approved first, so the corporation legally exists, and then apply for the EIN in the name of that corporation.

The usual order

1. File the Articles of Incorporation with the Kentucky Secretary of State (and complete the county recording).
2. Once the corporation is approved and exists, apply for the EIN.
3. Use the EIN to open the corporate bank account and register with the Kentucky Department of Revenue.

Applying after formation ensures the EIN is tied to a real, existing corporation with a confirmed legal name. Trying to get the EIN before the entity exists can create a mismatch between the name on the EIN and the name on your state record.

Getting an EIN is free directly from the IRS. Be wary of any site that charges a fee just to obtain one — the IRS does not charge for an EIN, and third-party "EIN filing" fees are paying for a form you can complete yourself in minutes.

The online application

For a responsible party with a US Social Security number or ITIN, the fastest route is the IRS EIN Assistant at IRS.gov. The application:

• Takes roughly ten minutes to complete
• Is available during the IRS's posted hours
• Issues the EIN immediately upon completion, so you can download the confirmation and use the number the same day

You will need to identify the corporation, its Kentucky address, and a responsible party — the individual who ultimately controls the corporation — along with that person's Social Security number or ITIN.

If you don't have an SSN or ITIN

Applicants without a US Social Security number or ITIN cannot use the online tool. Instead, file Form SS-4 with the IRS by fax or mail. This takes longer — days to a few weeks depending on the method — but it is the correct path for non-US founders who do not yet have a US taxpayer ID. Many international founders use a service to help navigate the SS-4 process.

A few points trip up first-time incorporators.

One EIN per corporation

Your corporation gets one EIN, and it stays with the corporation for its life. You do not get a new one each year or each tax season. If you form multiple corporations, each is a separate entity and each gets its own EIN.

The responsible party

The IRS requires you to name a responsible party — a real person who controls or has significant authority over the corporation. It cannot be another entity in most cases; it has to be an individual. For a small corporation, this is typically the founder or principal owner.

Keep the confirmation safe

When your EIN is issued, save the confirmation notice (the CP 575 for new EINs). Banks and agencies sometimes ask for it. If you lose it, the IRS can provide a replacement confirmation (a 147C letter), but keeping the original saves you a phone call.

Changing or closing

If key information about the corporation changes, you update the IRS as needed rather than getting a new EIN. When you dissolve the corporation, you close out the EIN account with the IRS as part of winding down — the EIN is not reassigned to anyone else.

The EIN is a federal number, but it is the hinge that connects your federal and Kentucky obligations. With the EIN in hand, you can complete the rest of your corporate setup.

Kentucky tax registration

Register the corporation with the Kentucky Department of Revenue using the EIN. This is where your corporate income tax, the Limited Liability Entity Tax, and — if you sell taxable goods or services — sales and use tax accounts get set up. Many businesses handle this through the Kentucky Business One Stop portal.

Banking and operations

Bring the EIN confirmation, along with your filed Articles of Incorporation and corporate bylaws, to open the corporate bank account. The EIN is also what you will use to set up payroll if you hire, and it goes on the documents you provide to vendors and clients.

Where Mainstay Filing fits

When you form your corporation with Mainstay Filing, we focus on getting your Articles of Incorporation filed and recorded correctly. Obtaining the EIN itself is a quick, free step you can do directly with the IRS once your corporation exists, and we can point you to the right IRS resource. What matters is that the EIN is issued in the name of a properly formed Kentucky corporation — which is exactly what our formation service delivers.