When Might You Need an EIN?
Most single-owner businesses don't need to have an EIN. You will need one if you meet any one of these criteria:
- If your business is structured as a Partnership or Corporation
- If you have any W-2 employees (payroll)
- If you file tax returns for employment, excise, or alcohol/tobacco/firearms taxes
- If you withhold taxes on income paid to a nonresident alien (other than wages)
- If you operate as a tax-exempt organization, estate, or trust