Unless you're a sole proprietorship that doesn't plan on hiring
employees, you need to apply for a federal tax identification number, also
known as an Employer Identification Number, or EIN. (If you've already
opened a business checking account, you may already have an EIN.)
You can apply
for an EIN by phone, online, or by mail. (The online application is not yet
available for all types of businesses.) Applying by phone or online is
recommended as the IRS has a policy of providing the number immediately.
To find the phone number for your state, go to the
Contact My Local IRS office page on the IRS Web site.
To apply online, go to the
If you would like to apply for an EIN by mail, go to the
How to Apply for an EIN page on the IRS Web site and follow the instructions in the Apply By Mail section.