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An EIN, or Employer Identification Number, is the federal tax ID for a business. The IRS defines it as "a federal tax ID number for businesses, tax-exempt organizations and other entities" on its employer ID numbers page. The state does not issue it. The state gives your LLC its own entity number when you form.
When an LLC needs an EIN
The answer depends on how many members the LLC has and how it is taxed.
Single-member LLC. The IRS single-member LLC page says: "An LLC will need an EIN if it has any employees or if it will be required to file any of the excise tax forms". If neither applies, the LLC is usually a disregarded entity and "generally must use the owner's social security number (SSN) or employer identification number (EIN)" for income tax reporting. The same page adds that the LLC can get its own EIN if it needs one "to open a bank account or if state tax law requires" it. In practice, many banks ask for one.
LLC with two or more members. By default the IRS treats it as a partnership, according to its LLC page. A partnership files its own yearly return, Form 1065, says the IRS partnerships page. The Form SS-4 instructions say EINs are assigned to partnerships, among others, "for tax filing and reporting purposes", so a multi-member LLC gets its own EIN.
LLC taxed as a corporation. An LLC can file Form 8832 to be taxed as a corporation. It then files corporate returns under its own EIN.
Foreign-owned single-member LLC. The Form SS-4 instructions list the case where a US disregarded entity is wholly owned by a foreign person and must file Form 5472. See LLC for non-residents.
It is free
The IRS get an EIN page says: "You never have to pay a fee for an EIN." It also warns, "Beware of websites that charge for an EIN." A paid service may still be useful if you want someone to fill in the form, but the number itself costs nothing.
How to apply
Form the LLC with the state first. The IRS says that if you are creating an LLC, you should "form your entity through the secretary of state before you apply for an EIN." Then choose a method.
Online. This is the quickest route. The IRS says you can get an EIN "in minutes". It is open only to businesses with a principal place of business in the US, and the responsible party needs an SSN or ITIN. You can apply for only one EIN per responsible party per day.
Fax. Send Form SS-4. The IRS gives about 4 business days for a reply.
Mail. Send Form SS-4 to the IRS address on the employer ID numbers page. The IRS gives about 4 weeks.
Phone. This is only for international applicants whose principal place of business is outside the US. The number and hours are on the employer ID numbers page.
Filling in Form SS-4
The form asks for the LLC's legal name exactly as the state approved it, its address, the responsible party, the number of members and the reason for applying. The SS-4 instructions define the responsible party as "the person who ultimately owns or controls the entity or who exercises ultimate effective control over the entity." That is a person, not a registered agent or a filing service.
If the responsible party has no SSN or ITIN and cannot get one, the instructions say to enter "foreign" or N/A on line 7b.
After you have it
Keep the IRS confirmation notice somewhere safe. You will need the EIN for the bank, for state tax registration and for forms such as the W-9 you give to clients. If you lose it later, our EIN lookup guide lists the places the IRS says to check.
If the LLC is not formed yet, start with the state. The start form below asks for the state and where the owners live, then sends you the next steps.
No SSN or ITIN? Read how to get an EIN without an SSN before you start the application.
New to the IRS side? See what an EIN is and the steps to get one.
Other LLC topics: LLC taxes, LLC bank account and PLLC.