Getting an EIN for Your Tennessee 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 issued free directly by the IRS, and no third party is required to obtain one.

Why corporations can't skip it

Unlike a single-member LLC — which can sometimes use the owner's Social Security number for federal taxes — a corporation is always a separate taxpayer and always needs its own EIN. A corporation files its own federal tax return, holds its own bank accounts, and pays its own obligations, so it needs an identifier distinct from any individual.

What you'll use the EIN for

• Filing the corporation's federal tax return — Form 1120 for a C-corporation, or Form 1120-S if you've elected S-corporation status
• Opening a corporate bank account — banks require the EIN before they'll open an account in the corporation's name
• Hiring and paying employees — the EIN is used for payroll tax deposits and employment tax filings
• Registering for Tennessee taxes — you'll reference the EIN when setting up your franchise and excise tax account and any sales tax registration
• Establishing business credit and dealing with vendors who need a tax ID

In short, almost nothing operational happens for a corporation before the EIN is in hand — which is why it comes right after formation in the setup sequence.

Timing matters. The IRS ties the EIN to a legally formed entity, so the right moment to apply is after the Tennessee Secretary of State has accepted your corporate charter and the corporation legally exists.

Why order it this way

• The EIN application asks for the corporation's legal name and formation details. Applying before the charter is accepted risks a mismatch between what the IRS has and what the state has.
• Once your charter is processed (often same day or within a business day or two for online filings), you can apply for the EIN immediately and receive it the same day.

Fitting it into your formation checklist

A clean sequence is: clear your name, appoint a registered agent, file and get the charter accepted, hold the organizational meeting and issue stock, then get the EIN, then open the bank account and register for Tennessee F&E tax. The EIN sits right in the middle — you need the corporation to exist before you get it, and you need it before the bank and the state's tax portal will fully set you up.

The fastest and most common way to get an EIN is the IRS's free online application. It takes about ten minutes and issues the number immediately.

The online application

• Go to the IRS EIN Assistant at IRS.gov (search "IRS EIN") and select the corporation entity type.
• Provide the corporation's legal name exactly as it appears on the accepted charter, the Tennessee formation details, and the principal business address.
• Identify the responsible party — the individual who controls or manages the corporation (for a startup, typically a founder-officer). The responsible party must have a valid US taxpayer ID (SSN or ITIN) to complete the online application.
• Answer questions about the corporation's activities and expected employees.
• Submit, and the EIN is issued on the spot. Download and save the confirmation notice (CP 575) — you'll need it repeatedly.

Application hours and limits

The online tool is available during posted IRS hours, and the IRS limits one EIN per responsible party per day. Complete the application in one session; it times out after a period of inactivity and doesn't save partial progress.

Plenty of Tennessee corporations have owners who aren't US citizens or residents and don't have a Social Security number. You can still get an EIN — the online tool just isn't available to you.

The path for foreign responsible parties

• File Form SS-4 by fax or mail. Instead of the online assistant, you complete IRS Form SS-4 (Application for Employer Identification Number) and submit it by fax or mail to the IRS.
• Responsible party without SSN or ITIN. The form allows a responsible party who lacks a US taxpayer ID; you enter "Foreign" where a US ID would go, following the current Form SS-4 instructions.
• Expect a longer timeline. Fax applications typically return an EIN within a few business days; mailed applications take longer. Plan around this if you have a deadline for opening a bank account.

The key point: not having an SSN is not a barrier to forming and operating a Tennessee corporation — it just changes how you apply for the EIN. Many international founders successfully run US corporations this way.

Getting the number is the milestone, but a few follow-through steps keep everything clean.

Protect and store it

Save the IRS confirmation notice in your corporate records alongside your charter and bylaws. You'll reference the EIN constantly — for the bank, tax filings, payroll, and vendor forms. Treat it as sensitive; it's a business identity that can be misused.

Use it consistently

Use the exact legal corporate name tied to the EIN on all filings and accounts. Mismatches between your EIN name and your bank or tax records cause avoidable friction.

Connect it to your Tennessee tax setup

When you register for franchise and excise tax through the TNTAP portal and any sales tax accounts, you'll use the EIN. This links your federal identity to your Tennessee state tax obligations.

If something changes

If your responsible party changes, the IRS asks you to update it (Form 8822-B). A simple name change may be handled by notifying the IRS. You generally don't need a new EIN for routine changes — a new EIN is required only in specific situations like certain ownership or structure changes, which are worth confirming with a tax professional when they arise.