Getting an EIN for Your North Dakota Limited Partnership

An Employer Identification Number is the nine-digit federal tax ID that the IRS assigns to a business. Think of it as a Social Security number for the business — it identifies the partnership on tax filings, bank accounts, and payroll paperwork.

A limited partnership always needs its own EIN, and the reason is baked into how partnerships are taxed. A partnership is a distinct filing entity: it files an informational return, Form 1065, and issues a Schedule K-1 to each partner. That return and those K-1s are filed under the partnership's EIN, not any individual's Social Security number. So while a single-member LLC can sometimes operate on the owner's SSN, an LP cannot — it has partners, a partnership return, and its own tax identity from day one.

What you use the EIN for

• Filing the partnership's Form 1065 and issuing K-1s
• Opening the partnership's bank account — every bank requires it
• Hiring employees and handling payroll taxes
• Registering for North Dakota state tax accounts, if applicable
• Keeping partners' Social Security numbers off business paperwork

Timing matters. Apply for the EIN after the North Dakota Secretary of State has accepted your Certificate of Limited Partnership, not before.

The reason is name-matching. The EIN application asks for the partnership's exact legal name, and you want that to match the name the state actually approved. If you apply before the Certificate is accepted and the name ends up slightly different — a required designator gets adjusted, or the name has to be tweaked to be distinguishable — you can end up with an EIN tied to a name that doesn't match your formed entity, which creates friction at the bank and with the IRS later.

Once the state has accepted the Certificate and the partnership appears in the FirstStop search, you have your confirmed legal name and can apply for the EIN with confidence.

The IRS issues EINs free of charge. Never pay a government fee for an EIN — there isn't one. A filing service may include EIN acquisition as a convenience, but the IRS itself charges nothing.

The online method (fastest)

The IRS EIN Assistant at IRS.gov is the quickest route. The application takes about ten minutes, and if you qualify, the EIN is issued immediately at the end — you can download the confirmation and start using the number the same day.

To apply online you need:

• The partnership's exact legal name and address, as accepted by the state
• The type of entity — you'll indicate it's a partnership
• A responsible party — a general partner who controls or manages the partnership — with a valid U.S. Social Security number or ITIN

If the responsible party has no SSN or ITIN

Applicants without a Social Security number or ITIN cannot use the online tool. Instead, complete IRS Form SS-4 and submit it by fax or mail. This takes longer — days to weeks depending on the method — so plan for the delay if it applies to your partnership.

The IRS requires a responsible party on the EIN application — the individual who ultimately controls or manages the entity. For a limited partnership, this is normally a general partner, because general partners are the ones with management authority and control. A limited partner, being a passive investor, is generally not the right choice for responsible party.

If your general partner is itself an entity — an LLC or corporation acting as the general partner — the responsible party is the individual who ultimately controls that entity. The IRS wants a real person behind the number, not a chain of entities. Pick the person who genuinely runs the partnership, and keep the responsible-party information updated with the IRS if it changes over time, which is done on Form 8822-B.

The EIN unlocks the rest of the partnership's setup and connects to your ongoing filings.

Immediate uses

• Open the partnership bank account. Bring the EIN confirmation along with the filed Certificate of Limited Partnership and the partnership agreement. Banks use the EIN to set up the account under the partnership's tax identity, not any partner's.
• Register for state taxes if needed. If the partnership will collect North Dakota sales tax or has payroll, register the relevant accounts with the North Dakota Office of State Tax Commissioner using the EIN.
• Set up payroll, if the partnership will have employees, since payroll tax deposits and filings run under the EIN.
• Issue Schedule K-1s. At tax time, the partnership's Form 1065 and each partner's K-1 are filed under the EIN, tying every partner's reported share back to the partnership.

Keep it safe and consistent

Store the EIN confirmation with your permanent partnership records. Use the exact same partnership name and EIN across every filing — the state record, the bank, the IRS, and any state tax accounts — so nothing gets flagged for a mismatch. Small inconsistencies, like a name that reads differently at the bank than on the IRS record, are the kind of thing that stalls an account opening or a loan, so lock the details down once and reuse them everywhere.

One partnership has one EIN for its lifetime; you don't get a new one each year, and you only need a new one in unusual circumstances like certain restructurings that create a legally different entity. If the partnership dissolves, you close the EIN account with the IRS as part of winding down — a short letter to the IRS referencing the EIN and legal name — so the number isn't left associated with an active-looking entity after the partnership is gone.