Getting an EIN for Your North Dakota LLC — The Complete Guide

An EIN — sometimes called a Federal Employer Identification Number or FEIN — is issued by the IRS to identify your business for federal tax purposes. Think of it as a Social Security number for the company. It is federal, not a North Dakota-specific number, so the same EIN follows your LLC no matter which state it operates in.

What you use it for

• Federal tax filings. Your LLC's federal returns reference the EIN.
• Opening a business bank account. Nearly every bank requires an EIN to open an account in the LLC's name.
• Hiring employees. Payroll, employment tax deposits, and W-2s all run on the EIN.
• Building business credit. Vendors and lenders use the EIN to identify the company rather than you personally.
• Keeping your SSN private. Using an EIN on business paperwork keeps your Social Security number off invoices, applications, and vendor forms.

It is not the same as a state tax number

The EIN is federal. Separately, if your North Dakota LLC sells taxable goods or has employees, you may need to register for state tax accounts — sales-and-use tax or withholding — with the North Dakota Office of State Tax Commissioner. Those state registrations are distinct from your federal EIN, though you will use the EIN when you set them up.

Whether the IRS strictly requires an EIN depends on how your LLC is structured and taxed, but in practice almost every LLC ends up needing one.

Multi-member LLCs

A multi-member LLC is taxed as a partnership by default and must file a partnership return, which requires an EIN. There is no way around it — if your LLC has two or more members, you need an EIN from the start.

Single-member LLCs

A single-member LLC with no employees is a "disregarded entity" for federal tax purposes, and the IRS technically lets the owner use their own Social Security number for federal income tax. But you almost certainly still want an EIN, because:

• Most banks require an EIN to open a business account.
• It keeps your SSN off business paperwork and reduces identity-theft exposure.
• If you ever hire, elect corporate taxation, or add a member, you will need one anyway.

When an EIN is flatly required

• Your LLC has more than one member.
• You have or plan to have employees.
• You have elected to be taxed as an S-corporation or C-corporation.
• You need to file certain federal excise or employment tax returns.

For nearly every real business, at least one of these applies, which is why "just get the EIN" is standard advice even for solo owners.

The IRS EIN Assistant at IRS.gov is the fastest and easiest route, and it is free. Do not pay a third-party site that charges to "get" an EIN — the IRS issues them at no cost.

Before you start

• Have your LLC formed first, ideally, so the legal name and formation details match. (See the note in the FAQ about applying before formation.)
• Have the responsible party's Social Security number or ITIN ready — this is usually a member or manager.
• Know your LLC's legal name, mailing address, and the number of members.

The steps

1. Go to the IRS EIN Assistant and start a new application for a limited liability company.
2. Enter the number of members and the state — North Dakota — where the LLC is organized.
3. Provide the responsible party's name and SSN or ITIN.
4. Enter the LLC's legal name and address, and answer the questions about your activities.
5. Submit. The EIN is issued immediately on screen.

Save the confirmation

Download and print the EIN confirmation letter (the CP 575) right away. This is your proof of the EIN, and the IRS does not easily reissue it. Store a copy with your formation documents. The online application must be completed in one session — there is no save-and-return — and it is available during the IRS's posted hours.

The online tool requires the responsible party to have a U.S. Social Security number or ITIN. If you do not have either, you cannot use the online assistant, but you can still get an EIN.

Form SS-4

Complete IRS Form SS-4 (Application for Employer Identification Number) and submit it by fax or mail. On the form, a non-U.S. responsible party without an SSN or ITIN can typically write "Foreign" in the tax-ID field. Timelines vary — fax is faster than mail, but neither is instant like the online method, so plan ahead if a bank appointment or contract depends on having the EIN.

When fax or mail is the route

• The responsible party is a non-U.S. resident without an SSN or ITIN.
• You prefer a paper trail or the online tool rejects your application for a technical reason.
• You are applying for an entity type the online assistant does not handle.

For a straightforward North Dakota LLC owned by someone with a U.S. SSN or ITIN, the online method is almost always the right choice. Fax or mail is the fallback for the specific situations above.

An EIN sticks with the entity, so most changes to your LLC do not require a new one. But a few structural changes do.

Usually no new EIN needed

• Changing the LLC's name (you notify the IRS, but keep the same EIN)
• Changing your address
• Changing your registered agent
• Adding or removing members in a multi-member LLC that stays a partnership

A new EIN may be required

• A single-member LLC becomes a multi-member LLC or vice versa, changing its tax classification
• The LLC is converted to a corporation in a way that creates a new legal entity
• You are subject to a bankruptcy proceeding as a new entity
• The business is inherited or taken over in a way that creates a new entity

When in doubt about whether a structural change triggers a new EIN, check the IRS guidance for your specific situation or ask your accountant. Getting this wrong can cause filing headaches, so it is worth a quick confirmation before you assume.

A few avoidable errors trip up new LLC owners. Knowing them upfront saves time and money.

The mistakes

• Paying for a free service. The IRS never charges for an EIN. If a website wants a fee just to obtain the number, you are paying for something free.
• Applying before the LLC exists. Getting an EIN for an LLC that has not been formed can create a mismatch between the IRS record and the state record. Form the LLC first, then apply, so the legal name matches.
• Losing the confirmation letter. The CP 575 is issued once. Save it immediately; recovering the number later is more of a hassle.
• Using the EIN before the LLC is active. The EIN identifies the company for federal purposes, but the LLC itself is not a legal entity until the state processes your Articles. Line up the sequence: form the LLC, get the EIN, then open the bank account.
• Mixing up federal and state numbers. The EIN is federal. Your North Dakota sales tax or withholding registration numbers are separate. Keep them straight to avoid filing to the wrong agency.