Getting an EIN for Your North Dakota Corporation

An Employer Identification Number is a nine-digit number the IRS assigns to identify a business for federal tax purposes. Think of it as a Social Security number for your corporation. It's formatted as XX-XXXXXXX and stays with the corporation for its entire life.

Why a corporation always needs one

Unlike a single-member LLC, which can sometimes operate on the owner's Social Security number, a corporation always needs its own EIN. A corporation is a separate taxpaying entity — it files its own federal return — so it must have its own federal tax ID. Beyond taxes, you'll need the EIN for nearly everything operational:

• Filing federal and state tax returns for the corporation.
• Opening a corporate bank account — banks universally require the EIN for a corporation.
• Hiring employees and handling payroll tax withholding.
• Applying for business licenses and permits that ask for a federal tax ID.
• Establishing business credit in the corporation's name.

In practice, the EIN is one of the first things you'll be asked for after formation, so getting it promptly keeps everything else moving.

It's free

The IRS issues EINs at no cost. You never have to pay the IRS for one. Third-party services may charge a fee to obtain it on your behalf as a convenience, but the number itself is free directly from the IRS.

The fastest and most common way to get an EIN is the IRS online application. It's straightforward, and the number is issued immediately when you finish.

Online application

Apply through the IRS EIN Assistant at IRS.gov. A few things to know:

• The online tool is available during posted IRS hours, not around the clock.
• You complete it in one session — it times out after a period of inactivity and doesn't save partway through, so have your information ready before you start.
• The number is issued at the end, and you can download the confirmation letter (the CP 575) immediately and use the EIN the same day.

What you'll need to provide

• The corporation's exact legal name and North Dakota address.
• The state and date of incorporation.
• The name and Social Security number or ITIN of the responsible party — the individual who ultimately controls the corporation.
• The reason you're applying (starting a new business), the number of expected employees, and the corporation's principal activity.

Alternatives to online

If you can't use the online tool, you can apply by fax or mail using Form SS-4. Fax responses typically come back within a few business days; mail takes longer, often several weeks. International applicants without an SSN or ITIN can also apply by phone through the IRS international line.

A few details around the EIN cause the most confusion. Getting them right avoids delays and re-filing.

When to apply

Apply after your Articles of Incorporation are approved, not before. The IRS asks for your legal corporate name, and it's cleanest to have the name officially on record with North Dakota first so it matches. Applying before formation risks a mismatch if your name changes or the filing is rejected. Once the corporation is approved, apply for the EIN right away — you'll need it for the bank account and most everything else.

The responsible party

The IRS requires you to name a "responsible party" — a real individual who controls or manages the corporation, not another entity. This person's Social Security number or ITIN goes on the application. For a small corporation, this is typically the founder or principal owner. The responsible party is how the IRS keeps a human accountable for the entity.

Non-U.S. residents

You do not need to be a U.S. citizen or resident to own a North Dakota corporation or to get an EIN for it. If the responsible party doesn't have an SSN or ITIN, you can't use the online tool, but you can still obtain the EIN — by submitting Form SS-4 by fax or mail, or by calling the IRS international EIN line. It takes longer than the online route, so plan ahead if your ownership is outside the U.S.

Keep the confirmation safe

When your EIN is issued, save the confirmation letter. You'll be asked for it repeatedly — by banks, by your accountant, on license applications. If you lose it, you can request a confirmation (a 147C letter) from the IRS, but keeping the original saves the hassle. Store it with your Articles of Incorporation and your other core corporate records.