Getting an EIN for Your Nebraska LLC

An Employer Identification Number is a nine-digit federal tax identification number issued by the Internal Revenue Service. It functions as a Social Security number for your business — a unique identifier the IRS, banks, and other institutions use to recognize your LLC.

The EIN is federal, not a Nebraska number. It does not come from the Secretary of State and has nothing to do with your Certificate of Organization or the biennial report. You get it separately from the IRS, and you use it everywhere your business needs to identify itself for tax and banking purposes.

What you use an EIN for

• Opening a business bank account. Almost every bank requires an EIN to open an account in the LLC's name. This alone is reason enough for most owners to get one.
• Filing federal and state taxes. Your EIN identifies the business on tax filings.
• Hiring employees. You need an EIN to run payroll and handle federal employment tax withholding and reporting.
• Building business credit. An EIN lets you establish credit and relationships in the company's name rather than your own.
• Working with vendors and clients. Some request your EIN on tax forms like the W-9.

Whether an EIN is strictly required depends on your LLC's structure and activities — but in practice almost every LLC benefits from having one.

You are required to 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 a partnership return, which requires an EIN.
• You have employees. Any LLC with employees needs an EIN for payroll and employment tax purposes.
• You elected corporate tax treatment. If your LLC has elected to be taxed as an S-corp or C-corp, it needs an EIN.
• You have certain excise tax obligations or other specific federal filing requirements.

Single-member LLCs with no employees

Technically, a single-member LLC with no employees can use the owner's Social Security number for federal tax purposes because the IRS treats it as a disregarded entity. But nearly every advisor recommends getting an EIN anyway. It keeps your Social Security number off business paperwork, most banks require it to open a business account, and it reinforces the separation between you and the company — which supports your liability protection. Getting one is free and fast, so there is little reason not to.

The IRS offers several ways to apply, and the online method is by far the fastest for anyone eligible.

Applying online (fastest)

Go to the IRS EIN Assistant at IRS.gov and complete the application. It takes about ten minutes, and the EIN is issued immediately at the end — you can download and print the confirmation letter and start using the number the same day. A few things to know:

• The online application is available during posted IRS hours and must be completed in one session; it does not save partway through.
• You need a valid US Social Security number or ITIN to use the online tool, because the IRS ties the application to a responsible party.
• The responsible party is the individual who controls the LLC — typically you, the owner or managing member.

Applying by fax or mail

If you cannot apply online, complete IRS Form SS-4 and submit it by fax or mail. Fax responses typically come back within a few business days; mail takes several weeks. This is the route for applicants who do not have an SSN or ITIN and cannot use the online system.

The EIN is free

The IRS never charges for an EIN. If you see a fee attached specifically to "getting your EIN," that is a service charge for someone completing the form on your behalf, not a government cost. Formation services often include EIN filing as part of a package, which can be convenient, but the number itself is always free from the IRS.

Plenty of Nebraska LLCs are owned by people who do not have a US Social Security number — foreign founders, non-resident owners, and others. You can still get an EIN; you just cannot use the online tool.

The process for non-SSN applicants

• Complete Form SS-4 by hand. Fill out the paper form with your LLC's details and your information as the responsible party.
• Leave the SSN/ITIN field handled appropriately. For a responsible party without an SSN or ITIN, the form is completed following the IRS instructions for foreign applicants, and "foreign" is indicated where the form calls for a taxpayer ID.
• Submit by fax or mail. International applicants can also call the IRS's dedicated line for foreign EIN applicants during its hours.
• Wait for the assignment. Fax responses are faster than mail. Once issued, your EIN works exactly like any other — for banking, taxes, and hiring.

Practical tips

• Double-check the responsible party information; errors here are the most common cause of delays.
• Keep the EIN confirmation letter somewhere safe — banks and agencies may ask for it, and the IRS does not casually reissue it.
• If your LLC structure is unusual or you are unsure how to complete the form as a foreign owner, a CPA or a formation service experienced with international founders can save you a rejected application.

Mainstay Filing can obtain your EIN as part of forming your Nebraska LLC, including for owners without a US Social Security number, so you have the number in hand when it is time to open your business bank account.