Getting an EIN for Your Michigan Corporation

The IRS assigns each business a nine-digit federal tax ID called an Employer Identification Number. Think of it as the corporation's Social Security number — the identifier the government, banks, and payroll systems use to recognize the business as a distinct entity.

For corporations, the EIN isn't optional the way it can be for a single-member LLC. A corporation always files its own federal tax return — Form 1120 for a C corporation or Form 1120-S for an S corporation — and it can't file that return without an EIN. So the moment you incorporate, an EIN is on your critical path.

What you'll use the EIN for

• Filing the corporation's federal return (1120 or 1120-S)
• Opening a corporate bank account — banks require the EIN, not your personal SSN
• Hiring employees and running payroll, including paying yourself a salary if you elect S corporation status
• Making the S corporation election on Form 2553, which references the EIN
• Registering for Michigan state taxes with the Department of Treasury

The right time to get the EIN is after LARA accepts your Articles of Incorporation, but before you open a bank account or start operations. Here's why the order matters: the EIN application asks for the legal name of the corporation, and you want that name to be the one the state actually approved. If you apply before formation and your name gets rejected or changed, you'd have a mismatch to untangle.

In practice, incorporate first, wait for the accepted filing, then apply for the EIN the same day if you like — the online process issues the number immediately. With the EIN in hand you can open the corporate bank account, which is the next practical step toward actually doing business.

The EIN is free directly from the IRS. Be wary of sites that charge a fee to "obtain" one for you as a standalone service — the IRS issues it at no cost.

Applying online

The fastest route is the IRS EIN Assistant at IRS.gov. The online application:

• Takes about ten minutes to complete in one session (it times out if you pause too long)
• Issues the EIN immediately upon completion, so you can download the confirmation letter (CP 575 equivalent) and use the number the same day
• Is available during the IRS's posted hours on business days

What you'll need on hand

• The corporation's exact legal name as approved by LARA
• The Michigan business address
• The responsible party's name and SSN or ITIN — this is the individual who ultimately controls the corporation
• The reason you're applying (started a new business), the number of expected employees, and your accounting year

The responsible party

The IRS requires a single "responsible party" — a real individual who controls or manages the corporation, not another entity. For a small corporation this is usually the founder or principal officer. The responsible party's SSN or ITIN is what lets you complete the application online.

Michigan corporations can be owned by non-U.S. residents, but the online EIN application requires the responsible party to have a U.S. SSN or ITIN. If you don't have either, you can't use the online tool — but you can still get an EIN.

The fax or mail route

• Complete Form SS-4, the paper EIN application
• Leave the responsible party's SSN/ITIN field blank (or enter "Foreign" as instructed) if the responsible party is a non-U.S. person without one
• Fax or mail the form to the IRS unit that handles international applicants

Fax processing typically returns the EIN within a few business days; mail takes longer. Some international applicants also obtain the EIN by phone through the IRS's international line. Plan for extra lead time — this route is slower than the instant online issuance, so start it early if a bank account or a deadline depends on it.

A note on S corporation eligibility

Getting an EIN as a non-U.S. resident is possible, but the S corporation election generally is not available if the corporation has a nonresident alien shareholder. That's a tax-eligibility issue separate from the EIN itself, and it's worth confirming with a CPA before you plan around an S election.

The EIN is federal. Depending on what your corporation does, you'll also register with the state, and the EIN is what ties those registrations to your business.

• Michigan Corporate Income Tax: C corporations doing business in Michigan register and file with the Department of Treasury.
• Sales and use tax: If you sell taxable goods or certain services, register for a Michigan sales tax license through Treasury before you start collecting.
• Employer withholding and unemployment: If you have employees — including yourself as an owner-employee under an S election — register for withholding with Treasury and for unemployment insurance with the appropriate Michigan agency.

Michigan provides a combined registration process for state taxes, and your EIN is a required field in it. Getting the EIN first, then completing state registration, keeps everything linked correctly.

How Mainstay Filing fits in

We can guide you to the right EIN process for your situation as part of getting your corporation set up, and we make sure your Articles are accepted first so the name on your EIN matches the state record. We don't file your federal or Michigan tax returns — that's your CPA's job — but we make sure the formation and state-facing pieces are in order so the EIN and tax registrations go smoothly.