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Employer Identification Number (EIN)
Practical Law Glossary Item 3-382-5083 (Approx. 3 pages)
Glossary
Employer Identification Number (EIN)
A nine-digit number (for example, 12-3456789) assigned by the Internal Revenue Service (IRS) to sole proprietors, corporations, partnerships, trusts, estates, and other entities for various tax filing and reporting purposes. For example, an employer/reporting entity uses its EIN to identify the employer in filing:
- Annual employee benefit plan reports (Form 5500) (see Practice Note, Form 5500 for Employee Benefit Plans: Overview).
- Information reporting returns under the Affordable Care Act (ACA) (see Practice Note, ACA Information Reporting: Forms 1095-C and 1094-C Line Instructions).
As another example, a professional employer organization (PEO) may use its EIN to identify the PEO in a client services agreement addressing federal employment tax reporting (see Standard Document, PEO Client Service Agreement).
An EIN is for use only in connection with a taxpayer's business activities. Entities may apply for an EIN using IRS Form SS-4 and the accompanying IRS instructions for Form SS-4.