Getting an EIN for Your Montana LLC

An Employer Identification Number is a nine-digit number the IRS assigns to a business, formatted as XX-XXXXXXX. It functions as the business equivalent of a Social Security number: it identifies your Montana LLC to the federal government for tax purposes, and it is the number banks, payroll providers, and vendors ask for when they need to identify the company rather than you personally.

The EIN is federal, not a Montana thing

This is worth being clear about: the EIN comes from the IRS, a federal agency, and has nothing to do with the Montana Secretary of State. Forming your LLC in Montana and getting an EIN are two separate steps with two separate agencies. You form the LLC with the state first, then apply for the EIN with the IRS afterward, because the EIN application asks for your legal LLC name, which should already be registered.

Why it matters for a Montana LLC

• Banking. Nearly every bank requires an EIN to open a business account for an LLC. Since keeping business and personal money separate is what preserves your liability shield, a business account — and therefore an EIN — is effectively necessary.
• Hiring. If you bring on employees, you need an EIN to handle federal payroll taxes and reporting.
• Taxes. A multi-member LLC files a partnership return and needs an EIN. An LLC that elects S-corp or C-corp treatment needs one too.
• Privacy. Using an EIN instead of your Social Security number on business paperwork keeps your SSN off vendor forms, applications, and contracts.

Not every single-member LLC is legally required to have an EIN for federal tax purposes, but most end up needing one anyway. Here is how to tell where you fall.

You must have an EIN if

• Your LLC has more than one member. A multi-member LLC is taxed as a partnership by default and must file Form 1065, which requires an EIN.
• You have employees. Any business with employees needs an EIN for federal employment tax withholding and reporting.
• You elected corporate tax treatment. If your LLC elected to be taxed as an S-corporation or C-corporation, it needs an EIN.
• You have certain excise tax or retirement plan obligations that require one.

You will almost certainly want one if

• You are a single-member LLC with no employees. Technically, you can use your own Social Security number for federal taxes as a disregarded entity. In practice, nearly every bank requires an EIN to open a business account, and using an EIN keeps your SSN off business documents. Most advisors recommend getting one regardless.

The bottom line

For all but the simplest single-owner situation, an EIN is required. And even in that simplest case, the free ten-minute application and the privacy and banking benefits make getting one the sensible default.

The IRS issues EINs at no cost, and for most Montana LLC owners the online application is the fastest route. Here is the process.

Apply online (fastest)

1. Form your Montana LLC first. Have your approved Articles of Organization and exact legal LLC name ready, since the application asks for the registered name.
2. Go to the IRS EIN Assistant at IRS.gov. The online application is free — the IRS never charges for an EIN.
3. Complete the application in one session. It takes about ten minutes. You will identify the responsible party (usually a member), the LLC's structure, and its Montana address.
4. Receive your EIN immediately. The number is issued at the end of the session. Download and save the confirmation letter (CP 575) — banks often want to see it.

The online application requires the responsible party to have a valid U.S. Social Security number or ITIN. The session must be completed in one sitting; it times out if left idle.

If you do not have an SSN or ITIN

Non-U.S. residents and others without a Social Security number or ITIN cannot use the instant online tool. Instead, complete Form SS-4 and submit it to the IRS by fax or mail. This takes longer — days to weeks depending on the method — but results in the same EIN. Some owners in this situation work with a third party to submit the SS-4 on their behalf.

Watch out for paid "EIN services"

The EIN itself is always free from the IRS. Sites that charge a fee to "get your EIN" are charging for the convenience of completing the form for you, not for the number. If you have an SSN or ITIN, the direct IRS application is simple enough that most owners do it themselves.

Once the EIN is in hand, it becomes a permanent identifier for your Montana LLC. Knowing how to use and safeguard it saves headaches later.

Put it to work

• Open your business bank account using the EIN and your filed Articles of Organization. This is the step that cements the separation between you and the LLC.
• Use it on tax filings appropriate to your LLC's structure — Schedule C for a single-member disregarded entity, Form 1065 for a partnership, Form 1120-S for an S-corp election.
• Provide it to vendors and clients on W-9 forms instead of your Social Security number.
• Set up payroll with it if you hire employees.

Keep it safe and consistent

Store the CP 575 confirmation letter somewhere secure — it is the official proof of your EIN, and getting a replacement (a 147C letter) requires calling the IRS. Use the exact same legal LLC name and EIN across all filings and accounts; mismatches between your Montana LLC name and how the EIN is registered can cause banking and tax snags.

One EIN per entity

Your LLC needs only one EIN for its life, even as it grows or changes members. You generally do not need a new EIN unless the entity's structure fundamentally changes — for example, converting to a corporation. Changing your address or adding members does not require a new number.