Getting an EIN for a Missouri Limited Partnership

An Employer Identification Number is the IRS's nine-digit federal tax ID for a business. It functions as the business equivalent of a Social Security number — the identifier the federal government, banks, and payroll systems use to recognize your partnership. It costs nothing to obtain directly from the IRS.

Why a limited partnership can't skip it

A single-member LLC can sometimes get by on the owner's Social Security number because the IRS treats it as a disregarded entity. A limited partnership never has that option. By definition an LP has more than one owner — at least one general partner and at least one limited partner — so it is treated as a partnership for federal tax purposes and must file a partnership return. That return, and the entity itself, require an EIN. There is no version of a functioning Missouri LP that operates without one.

What you'll use it for

• Filing the partnership's federal return (Form 1065) and issuing Schedule K-1s to the partners
• Opening the partnership's bank account, which nearly every bank ties to an EIN
• Hiring employees and handling payroll and employment taxes
• Registering for Missouri state tax accounts, such as sales tax, when applicable

Sequence matters. You want the Certificate of Limited Partnership accepted by the Missouri Secretary of State before you apply for the EIN. The EIN application asks about the entity — its legal name and structure — and applying after the partnership legally exists keeps the federal record aligned with the state record.

Why not apply earlier

If you apply for an EIN before the LP is formed, you risk a mismatch between the name and entity type on the IRS record and what Missouri ultimately shows. That mismatch can surface later at a bank or in a filing and create avoidable cleanup. Since Missouri typically processes online LP filings the same day, the wait is short — form the entity, then get the EIN, in that order.

One EIN per entity

A partnership needs a single EIN for itself. If you have formed a separate entity to serve as the general partner — an LLC or corporation, a common LP structure — that entity is its own taxpayer and has its own EIN. Do not try to run two entities on one number. Each legal entity gets exactly one EIN.

The IRS offers a few application methods, and for most Missouri LPs the online route is fastest and free.

Online (the usual choice)

Apply through the IRS EIN Assistant at IRS.gov. The application takes about ten minutes, and the EIN is issued immediately at the end — you can download or print the confirmation notice and start using the number the same day. The online application must be completed in a single session, so have your information ready before you begin. It is available during the IRS's stated hours.

The responsible party

The application asks for a "responsible party" — the person who controls or manages the partnership, typically a general partner. That individual provides their name and taxpayer identification number (a Social Security number or ITIN). The responsible party must be a real person, not the entity itself. For an LP, a general partner is the natural choice, since general partners are the ones who manage.

If you don't have an SSN or ITIN

The online application requires the responsible party to have a U.S. Social Security number or ITIN. If your responsible party has neither, you cannot use the online tool. Instead, complete IRS Form SS-4 and submit it by fax or mail. This route takes longer — allow additional time — but it is the standard path for foreign responsible parties without a U.S. tax ID.

A few specifics cause most of the avoidable friction with LP EIN applications.

Entity type on the application

When the application asks for the type of entity, a limited partnership is a partnership. Selecting the wrong type — for instance, treating it like a corporation — creates a record that does not match how the LP actually files, and correcting it with the IRS is more work than choosing correctly the first time. If you have made an election to be taxed differently, that is a separate matter to handle with your CPA; the default LP is a partnership.

Legal name and matching

Enter the partnership's exact legal name as it appears on the accepted Certificate of Limited Partnership, including the limited-partnership designator. Banks and the IRS both cross-check the name against the EIN, and small discrepancies — an abbreviation here, a missing word there — can stall a bank account opening later. Consistency across the certificate, the EIN, and your bank paperwork saves headaches.

Keep the confirmation

The IRS issues an EIN confirmation notice (the CP 575 for new EINs) at the time of assignment. Save it. Banks routinely ask for it when you open the partnership account, and it is the cleanest proof of the EIN. If it is lost, you can request a confirmation later, but keeping the original is simpler.

Watch for paid look-alike sites

The EIN is free from the IRS. Some third-party sites charge a fee to "obtain" it for you. You never need to pay the IRS for an EIN. If you use a formation service that includes EIN assistance as part of a bundled package, that is a convenience you are choosing — but the number itself has no government cost.