Getting an EIN for a Michigan Limited Partnership

An Employer Identification Number is a nine-digit federal tax ID that the IRS assigns to a business. It's the business equivalent of a Social Security number — the IRS uses it to identify the entity on tax filings, and banks use it to open accounts in the business's name. Getting one is free.

For a limited partnership, an EIN isn't optional the way it sometimes is for a single-member LLC. A limited partnership has two or more owners and is taxed as a partnership, which means it files its own federal return — Form 1065 — and issues Schedule K-1s to the partners. A partnership return requires an EIN; you can't file it under an individual's Social Security number. So the EIN is a mandatory early step, not a nice-to-have.

What you'll use the EIN for

• Filing the partnership's Form 1065 and issuing K-1s to the partners.
• Opening a business bank account — banks require the EIN to open an account in the LP's name.
• Hiring employees and running payroll, which requires an EIN for federal employment tax purposes.
• Applying for business licenses and permits that ask for a federal tax ID.

Because so much depends on it — banking especially — it's worth getting the EIN squared away right after the Certificate of Limited Partnership is accepted.

Timing matters. You generally want the LP to legally exist first — meaning LARA has accepted the Certificate of Limited Partnership — before you apply for the EIN. Applying with the entity already formed keeps your federal records consistent with your Michigan filing.

Information to have on hand

• The LP's exact legal name, as filed with LARA, including the "LP" or "Limited Partnership" designator.
• The Michigan business address.
• The responsible party's information. The IRS requires a "responsible party" — a person who controls or manages the entity, which for an LP is typically a general partner. You'll provide their name and taxpayer ID (SSN or ITIN).
• The number of partners and the reason you're applying (starting a new business).
• The date the business started and its expected activity.

Having these ready before you start makes the online application quick — it's a matter of typing in what you already know.

The fastest and cheapest way to get an EIN is directly through the IRS. It's free — ignore any third-party site that charges a fee to "get" an EIN, because they're just filling in the same free IRS form.

The online application

• Go to the IRS website and open the EIN Assistant (the online application tool). It's available during posted hours on business days.
• Select that you're applying as a partnership — this is the correct classification for a limited partnership taxed as a partnership.
• Enter the LP's legal name and Michigan address exactly as filed.
• Provide the responsible party's name and SSN or ITIN — typically a general partner.
• Answer the questions about employees, activity, and start date.
• Submit. The EIN is issued immediately on screen. Save and print the confirmation notice (CP 575) — you'll need it to open the bank account.

The whole process takes about ten minutes once your information is ready.

If you don't have an SSN or ITIN

The online tool requires the responsible party to have a U.S. SSN or ITIN. If the general partner serving as responsible party doesn't have one, you apply using Form SS-4, submitted by fax or mail. This route takes longer — typically a few business days by fax, longer by mail — so plan accordingly if it applies to your LP.

A few avoidable errors cause most of the EIN headaches for new limited partnerships.

Choosing the wrong entity type

When the EIN Assistant asks how the business is structured, select partnership, not sole proprietor, corporation, or LLC. Picking the wrong type can misclassify the entity in IRS records and create filing confusion later.

Name mismatches

The name on the EIN application should match the name on your Certificate of Limited Partnership. A mismatch between your federal EIN records and your Michigan filing can cause friction when you open a bank account or file returns.

Applying before the LP exists

Apply after LARA has accepted the Certificate. Getting an EIN for an entity that isn't formed yet can create a mismatch you'll have to untangle.

Paying for something free

The EIN is free from the IRS. Any site charging a fee just to obtain one is charging for a free government service. When we help form your Michigan LP, we can guide you through the EIN so it's done correctly — but the number itself always comes from the IRS at no cost.

Keep the confirmation safe

Store the CP 575 confirmation notice somewhere permanent. It's the official proof of your EIN, and banks and other institutions sometimes ask for it. Getting a replacement letter from the IRS later is possible but slower than just keeping the original.

After you have the EIN

The EIN is the key that unlocks the practical side of running the LP, so put it to work right away. Take the filed Certificate of Limited Partnership, the EIN confirmation, and the limited partnership agreement to the bank and open an account in the partnership's name — keeping the LP's money entirely separate from any partner's personal funds is essential, and the EIN is what makes that account possible. Use the EIN, not a partner's Social Security number, on the partnership's tax filings and on any forms where a business asks for a federal tax ID.

One EIN covers the partnership for its lifetime; you don't get a new one each year. You'd only need a new EIN in unusual situations — for example, if the LP's structure changed in a way the IRS treats as creating a new entity. For most limited partnerships, you obtain the EIN once at the start and use the same number for as long as the LP exists. If the LP eventually dissolves, you close the IRS business account associated with the EIN as part of winding down, which our dissolution page covers.