Getting an EIN for a New Jersey Limited Partnership

An Employer Identification Number is a nine-digit federal tax identifier issued by the IRS. Think of it as a Social Security number for a business — it identifies the partnership on federal tax filings, bank paperwork, and payroll accounts. It is free, and it comes 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 cannot. A partnership is, by definition, an entity with more than one owner, and it files its own federal partnership return. That return has to be filed under an EIN — there is no version of an LP that reports through one person's SSN. So the EIN is not optional for an LP; it is a required prerequisite to operating.

What the EIN unlocks

• The federal partnership return — the partnership files Form 1065 under its EIN
• A business bank account — banks require the EIN to open an account in the partnership's name
• Payroll — hiring employees means employer tax accounts, all keyed to the EIN
• Vendor and contract relationships — counterparties often request the EIN on tax forms

Getting the EIN is one of the first things you do after the Certificate of Limited Partnership is accepted, because so much else — banking, payroll, tax registration — depends on having it.

The IRS offers the EIN at no cost, and for most partnerships the online application is the fastest route.

Applying online

Apply through the IRS EIN Assistant on IRS.gov. The application walks through the partnership's details — its legal name, address, the type of entity (partnership), the reason for applying, and the responsible party. It takes about ten minutes, and if everything is in order the EIN is issued immediately at the end of the session. You can download and print the confirmation and start using the number the same day.

The responsible party

The IRS requires a "responsible party" for the application — the person who ultimately controls or manages the partnership. For a limited partnership, this is typically a general partner, since general partners run the business. The responsible party needs a valid taxpayer identification number (a Social Security number or ITIN) to complete the online application.

If the responsible party has no SSN or ITIN

A responsible party without a U.S. SSN or ITIN cannot use the online application. In that case, the partnership applies by fax or mail using Form SS-4. This is common for partnerships with foreign general partners. It takes longer than the instant online issuance, so plan the timing accordingly.

Apply directly — don't overpay

Because the EIN is free from the IRS, be wary of paying a fee just to obtain one. The application is straightforward, and the number is issued immediately online. Any charge for "EIN service" is a fee for filling out a free government form on your behalf, not a government cost.

An easy point of confusion for New Jersey business owners is the difference between the federal EIN and New Jersey's own tax registration. They are two separate things, and you need both.

The EIN is federal

The EIN comes from the IRS and identifies the partnership for federal purposes. It is one number, obtained once, and it stays with the partnership.

NJ-REG is the state layer

Separately, New Jersey requires the partnership to register for state tax and employer purposes by filing Form NJ-REG with the Division of Taxation after formation. NJ-REG connects the partnership to New Jersey tax accounts — sales tax if you sell taxable goods or services, employer withholding if you have employees, and others. You generally use the federal EIN when completing the New Jersey registration, which is part of why you get the EIN first.

The usual sequence

1. File the Certificate of Limited Partnership with DORES
2. Obtain the EIN from the IRS
3. Complete New Jersey tax registration via NJ-REG using the EIN
4. Open the partnership's bank account with the accepted certificate and the EIN confirmation

Doing them in that order keeps each step supplied with what the next one needs.

A few scenarios come up often enough to address directly.

The general partner is an LLC

Many limited partnerships make the general partner an LLC to shield the person managing the venture. In that structure, the general partner LLC has its own EIN, and the limited partnership itself has a separate EIN. Two entities, two numbers. When you apply for the LP's EIN, the responsible party is the person controlling the arrangement, and the entity type is partnership. If this describes your setup, confirm the details with your accountant so each entity is identified correctly.

Adding partners or changing structure later

Bringing in new limited partners generally does not require a new EIN — the partnership continues under the same number. Certain fundamental changes in entity type or structure can trigger a need for a new EIN, but ordinary changes in the partner roster do not. When in doubt, check the IRS guidance or ask your accountant before assuming you need to reapply.

Losing or forgetting the EIN

If you misplace the EIN, you can recover it from the original IRS confirmation, from prior tax returns, or by contacting the IRS Business & Specialty line. You do not apply for a new one — the partnership keeps the number it was issued.

Mainstay Filing forms your New Jersey limited partnership by preparing and filing the Certificate of Limited Partnership and providing registered agent service. The EIN is a federal step you can complete yourself for free in about ten minutes through the IRS EIN Assistant, and we will always be straight with you that it costs nothing from the government.

What we focus on is getting the state-facing formation right so that when you go to obtain the EIN and complete New Jersey's tax registration, the partnership already exists cleanly in the state's records and everything downstream lines up. We do not mark up the free EIN, and we do not manufacture fees around it.

For questions about how your specific partnership should be identified — especially in layered structures where the general partner is its own entity — your accountant is the right resource. Our job is the formation filing and keeping the partnership in good standing; the EIN and the tax accounts flow from there.