Can I get an EIN without forming an LLC or corporation?

Yes. Sole proprietors and partnerships can apply for an EIN without incorporating. The EIN will be associated with the individual or partnership, not a formal entity.

What if I already applied for an EIN before forming my LLC?

You may need to cancel the original EIN and reapply once your LLC is legally formed, especially if the business name or structure differs.

Is it mandatory to incorporate before applying for an EIN?

For LLCs and corporations, yes. Incorporating ensures the EIN matches your legal entity details.

Will the IRS reject my EIN application if I haven’t incorporated yet?

It’s possible. The IRS cross-references business name and entity details with state records, which aren’t available if you haven’t yet incorporated.

How long does it take to get an EIN online?

If all details are correct, you’ll receive your EIN immediately upon completing the application on the IRS website.

Can You Apply for EIN Before Incorporating?

Learn whether you can apply for an EIN before incorporating, when it’s appropriate, and why forming your entity first helps avoid IRS errors. 6 min read updated on May 16, 2025

Key Takeaways

You generally need to incorporate your business before applying for an EIN if you're forming a legal entity like an LLC or corporation.
Applying for an EIN before forming your LLC or corporation can cause mismatches with IRS records and delay processing.
Sole proprietors and partnerships can apply for an EIN without incorporating.
The EIN application (Form SS-4) requires the legal name and structure of the business, which is only finalized after incorporation.
The IRS only allows one EIN per day per responsible party when applying online.

Can you get an EIN before incorporating? You must incorporate your business before applying for an employer identification number with the IRS. Form SS-4, which is the EIN application, indicates that the name of the applicable business entity must be entered exactly how it appears on incorporating documents. Incorporating before the EIN application allows you to include your business's exact legal name. However, if you own a sole proprietorship or partnership and don't currently plan to incorporate, you can use your Social Security number for tax purposes and to register for an EIN. If this changes in the future, you can update the necessary authorities.

What Is an EIN?

The employer identification number, along with your business license, is one of the more important documents for your new business. While you must have articles of incorporation in hand when applying for your EIN, you do not necessarily need to have your business license. However, this depends on your jurisdiction. If you have a sole proprietorship, you can use your Social Security number to pay taxes for your business.

If you plan to incorporate or hire employees in the future, you'll need an EIN. If you have a sole proprietorship or partnership, and are using your Social Security number for taxation, you must notify tax authorities, banks, and creditors if you do register for an EIN down the road. This is especially important for your business to remain in compliance with federal, state, and local labor and wage requirements.

Who Needs an EIN and When to Get It

Not all businesses need to wait until after incorporating to apply for an EIN. Here's a breakdown:

Sole proprietorships without employees or retirement plans often do not need an EIN and can use a Social Security Number (SSN). However, many opt for an EIN to separate business and personal finances.
Partnerships and corporations must obtain an EIN once legally formed, as the IRS requires entity details that are only finalized upon incorporation.
LLCs should ideally apply for an EIN after formation. Applying before formation can result in the EIN being misassociated with a different entity or an incorrectly spelled business name.
Trusts, estates, and non-profits also need EINs and must submit documents that establish their legal existence before applying.

While the IRS does not explicitly prohibit applying for an EIN before forming an LLC, it strongly recommends against it for accuracy and legal alignment.

How Do You Apply For an EIN?

You can quickly and easily apply for an EIN online by filling out the digital version of Form SS-4. In some cases, the IRS may request a faxed version of the form along with your company's articles of incorporation for verification purposes. To be eligible, you must already have either a Social Security number or individual taxpayer identification number (ITIN), and your business must be located in the United States.

Visit the IRS website.
Select the File tab and then click Popular to find a link where you can apply for an EIN.
Carefully read the IRS information and recommendations on each screen.
Click on the Apply Online Now link.
The next screen will provide instructions for completing the application.
Select the business entity that describes your company.
Confirm your selection and click the arrow to continue.
Add details about the state where your business is located and the number of employees you have.
Confirm that this information is correct on the next screen.
State why you're registering for an EIN, whether it's to open a new business or business bank account.
Select the responsible party for your company. This can either be an individual or a business that already has an EIN. This information will not be made public.
If you are the responsible party, you'll need to enter your full legal name and either your SSN or ITIN. Indicate whether you're an owner of the company or a third party acting on the owners' behalf.
Enter the legal name of your business and the state and county where you operate.
Answer the series of yes or no questions on the next pages honestly and correctly.
Indicate the industry in which your business operates.
On the next screen, you'll be asked to provide more detail about your business activities.
Choose whether to receive your confirmation letter through email or postal mail.
Confirm your information and submit your application.

What Happens If You Apply for an EIN Too Early?

Applying for an EIN before incorporating can lead to several complications:

Mismatch with IRS records: The IRS verifies business names and entity types with state incorporation records. If those don't align, your EIN may be rejected or delayed.
Incorrect tax classification: Without a proper legal structure in place, your EIN might be assigned incorrect default tax treatment, such as sole proprietorship instead of LLC.
EIN tied to wrong entity: If you change your entity name or structure after applying, the original EIN may become invalid, requiring a new one.

In these cases, the IRS may ask you to cancel the EIN and reapply after you’ve completed your formation paperwork.

How Do You Apply For a Business License?

The rules for your business license are established by the county and city where your business is located. You may need a license associated with zoning, sales tax, or other purposes. In a few states, like Washington, business licenses are issued at the state level and are consistent for all municipalities.

In some municipalities, an EIN or tax identification number (TIN) will be required on your business license application. If you have not yet registered for an EIN, your Social Security number will suffice. You may also have to list the TIN or SSN of all the directors, officers, and owners of the business depending on the state and local laws.

When Is It Okay to Apply Before Incorporating?

There are a few scenarios where applying for an EIN before incorporating may be acceptable or necessary:

To open a business bank account for a sole proprietorship.
To hire employees for a non-formed sole proprietorship (if allowed by state laws).
To obtain specific licenses or permits that require an EIN as part of the application process.

However, even in these cases, it’s important to understand that the EIN will be associated with you personally or your existing unincorporated structure—not the future entity. If you later incorporate or form an LLC, you may need to apply for a new EIN.

The IRS itself warns that only one EIN can be issued per responsible party per day when using the online application. If you make a mistake, it could delay further filings or require reapplication.

Frequently Asked Questions

Can I get an EIN without forming an LLC or corporation?
Yes. Sole proprietors and partnerships can apply for an EIN without incorporating. The EIN will be associated with the individual or partnership, not a formal entity.
What if I already applied for an EIN before forming my LLC?
You may need to cancel the original EIN and reapply once your LLC is legally formed, especially if the business name or structure differs.
Is it mandatory to incorporate before applying for an EIN?
For LLCs and corporations, yes. Incorporating ensures the EIN matches your legal entity details.
Will the IRS reject my EIN application if I haven’t incorporated yet?
It’s possible. The IRS cross-references business name and entity details with state records, which aren’t available if you haven’t yet incorporated.
How long does it take to get an EIN online?
If all details are correct, you’ll receive your EIN immediately upon completing the application on the IRS website.

If you need help with obtaining an EIN before incorporating, you can post your legal need on UpCounsel's marketplace. UpCounsel accepts only the top 5 percent of lawyers to its site. Lawyers on UpCounsel come from law schools such as Harvard Law and Yale Law and average 14 years of legal experience, including work with or on behalf of companies like Google, Menlo Ventures, and Airbnb.