{
 "name": "EIN Requirements by State: Federal Rule, State Steps (2026)",
 "license": "CC BY 4.0",
 "source": "https://legalglass.org/ein-requirements-by-state/",
 "updated": "2026-08-20",
 "rows": [
  {
   "state": "Alabama",
   "page": "https://legalglass.org/how-to-get-an-ein-in-alabama/",
   "ein_cost": "$0 (free) from the IRS",
   "form": "IRS Form SS-4, Application for Employer Identification Number",
   "agency": "Internal Revenue Service (IRS)"
  },
  {
   "state": "Alaska",
   "page": "https://legalglass.org/how-to-get-an-ein-in-alaska/",
   "ein_cost": "$0 (free) directly from the IRS",
   "form": "Form 08-400, Articles of Organization",
   "agency": "Alaska Division of Corporations, Business and Professional Licensing"
  },
  {
   "state": "Arizona",
   "page": "https://legalglass.org/how-to-get-an-ein-in-arizona/",
   "ein_cost": "$0 (free) from the IRS",
   "form": "IRS Form SS-4 (for fax/mail applications)",
   "agency": "Internal Revenue Service (IRS)"
  },
  {
   "state": "Arkansas",
   "page": "https://legalglass.org/how-to-get-an-ein-in-arkansas/",
   "ein_cost": "$0 (free) when applying directly with the IRS",
   "form": "IRS Form SS-4, Application for Employer Identification Number",
   "agency": "Internal Revenue Service (IRS)"
  },
  {
   "state": "California",
   "page": "https://legalglass.org/how-to-get-an-ein-in-california/",
   "ein_cost": "$0 (free)",
   "form": "IRS Form SS-4, Application for Employer Identification Number",
   "agency": "Internal Revenue Service (IRS)"
  },
  {
   "state": "Colorado",
   "page": "https://legalglass.org/how-to-get-an-ein-in-colorado/",
   "ein_cost": "$0 (free)",
   "form": "IRS Form SS-4, Application for Employer Identification Number",
   "agency": "Internal Revenue Service (IRS) - federal, not a Colorado agency"
  },
  {
   "state": "Connecticut",
   "page": "https://legalglass.org/how-to-get-an-ein-in-connecticut/",
   "ein_cost": "$0 (free)",
   "form": "IRS Form SS-4, Application for Employer Identification Number",
   "agency": "Connecticut Secretary of the State (SOTS)"
  },
  {
   "state": "Delaware",
   "page": "https://legalglass.org/how-to-get-an-ein-in-delaware/",
   "ein_cost": "$0 (free)",
   "form": "Form SS-4, Application for Employer Identification Number",
   "agency": "Internal Revenue Service (IRS)"
  },
  {
   "state": "Florida",
   "page": "https://legalglass.org/how-to-get-an-ein-in-florida/",
   "ein_cost": "$0 - always free directly from the IRS",
   "form": "Form LLC-1, Articles of Organization",
   "agency": "Florida Department of State, Division of Corporations (Sunbiz)"
  },
  {
   "state": "Georgia",
   "page": "https://legalglass.org/how-to-get-an-ein-in-georgia/",
   "ein_cost": "$0 - always free directly from the IRS",
   "form": "Form 231, Application for Certificate of Authority",
   "agency": "Georgia Secretary of State - Corporations Division"
  },
  {
   "state": "Hawaii",
   "page": "https://legalglass.org/how-to-get-an-ein-in-hawaii/",
   "ein_cost": "$0 — the IRS never charges for an EIN",
   "form": "Form BB-1, Basic Business Application",
   "agency": "Hawaii Department of Taxation - file via Hawaii Tax Online"
  },
  {
   "state": "Idaho",
   "page": "https://legalglass.org/how-to-get-an-ein-in-idaho/",
   "ein_cost": "$0 - the IRS never charges for an EIN",
   "form": "Foreign Registration Statement",
   "agency": "Idaho Secretary of State"
  },
  {
   "state": "Illinois",
   "page": "https://legalglass.org/how-to-get-an-ein-in-illinois/",
   "ein_cost": "Free - the IRS never charges for an EIN",
   "form": "Form SS-4 (used for fax, mail, and international applicants)",
   "agency": "Illinois Department of Revenue (IDOR), via MyTax Illinois"
  },
  {
   "state": "Indiana",
   "page": "https://legalglass.org/how-to-get-an-ein-in-indiana/",
   "ein_cost": "$0 - the IRS never charges for an EIN",
   "form": "Articles of Dissolution, State Form 49465",
   "agency": "Indiana Secretary of State, Business Services Division"
  },
  {
   "state": "Iowa",
   "page": "https://legalglass.org/how-to-get-an-ein-in-iowa/",
   "ein_cost": "$0 (free) directly from the IRS",
   "form": "Certificate of Organization",
   "agency": "Iowa Department of Revenue - apply via GovConnectIowa"
  },
  {
   "state": "Kansas",
   "page": "https://legalglass.org/how-to-get-an-ein-in-kansas/",
   "ein_cost": "$0 - the IRS never charges for an EIN",
   "form": "Form FA — Foreign Covered Entity Application (filed on paper)",
   "agency": "Kansas Secretary of State, Business Services Division"
  },
  {
   "state": "Kentucky",
   "page": "https://legalglass.org/how-to-get-an-ein-in-kentucky/",
   "ein_cost": "Free (no IRS fee)",
   "form": "Form SS-4 (used for fax, mail, and phone applications)",
   "agency": "Kentucky Secretary of State"
  },
  {
   "state": "Louisiana",
   "page": "https://legalglass.org/how-to-get-an-ein-in-louisiana/",
   "ein_cost": "$0 — the IRS never charges for an EIN",
   "form": "Articles of Organization (#365) plus the initial report",
   "agency": "Louisiana Secretary of State via geauxBIZ"
  },
  {
   "state": "Maine",
   "page": "https://legalglass.org/how-to-get-an-ein-in-maine/",
   "ein_cost": "Free from the IRS",
   "form": "Form SS-4 (online, fax, or mail)",
   "agency": "Secretary of State, Bureau of Corporations, Elections and Commissions"
  },
  {
   "state": "Maryland",
   "page": "https://legalglass.org/how-to-get-an-ein-in-maryland/",
   "ein_cost": "$0 (free) from the IRS",
   "form": "IRS Form SS-4 (for fax or mail applications)",
   "agency": "Internal Revenue Service (IRS)"
  },
  {
   "state": "Massachusetts",
   "page": "https://legalglass.org/how-to-get-an-ein-in-massachusetts/",
   "ein_cost": "Free from the IRS",
   "form": "Application for Registration as a Foreign LLC",
   "agency": "Secretary of the Commonwealth, Corporations Division"
  },
  {
   "state": "Michigan",
   "page": "https://legalglass.org/how-to-get-an-ein-in-michigan/",
   "ein_cost": "$0 - free directly from the IRS",
   "form": "Certificate of Dissolution, Form CSCL/CD-731",
   "agency": "Michigan LARA - Corporations, Securities & Commercial Licensing (Corporations Division)"
  },
  {
   "state": "Minnesota",
   "page": "https://legalglass.org/how-to-get-an-ein-in-minnesota/",
   "ein_cost": "Free (no IRS fee)",
   "form": "Form SS-4 (used for fax, mail, and phone applications)",
   "agency": "Minnesota Secretary of State"
  },
  {
   "state": "Mississippi",
   "page": "https://legalglass.org/how-to-get-an-ein-in-mississippi/",
   "ein_cost": "$0 (free)",
   "form": "Form SS-4, Application for Employer Identification Number",
   "agency": "Internal Revenue Service (IRS)"
  },
  {
   "state": "Missouri",
   "page": "https://legalglass.org/how-to-get-an-ein-in-missouri/",
   "ein_cost": "Free from the IRS",
   "form": "Form SS-4 (online, fax, or mail)",
   "agency": "Missouri Secretary of State, Corporations Division"
  },
  {
   "state": "Montana",
   "page": "https://legalglass.org/how-to-get-an-ein-in-montana/",
   "ein_cost": "$0 - the IRS never charges for an EIN",
   "form": "Form SS-4, Application for Employer Identification Number",
   "agency": "Montana Secretary of State, online business filing portal"
  },
  {
   "state": "Nebraska",
   "page": "https://legalglass.org/how-to-get-an-ein-in-nebraska/",
   "ein_cost": "Free from the IRS",
   "form": "Certificate of Organization",
   "agency": "Nebraska Secretary of State"
  },
  {
   "state": "Nevada",
   "page": "https://legalglass.org/how-to-get-an-ein-in-nevada/",
   "ein_cost": "Free - the IRS never charges for an EIN",
   "form": "Form SS-4 (used for fax, mail, and international applicants)",
   "agency": "Nevada Secretary of State - file online via SilverFlume"
  },
  {
   "state": "New Hampshire",
   "page": "https://legalglass.org/how-to-get-an-ein-in-new-hampshire/",
   "ein_cost": "Free \u2014 the IRS never charges for an EIN",
   "form": "Form SS-4, Application for Employer Identification Number",
   "agency": "New Hampshire Secretary of State - file online or by mail"
  },
  {
   "state": "New Jersey",
   "page": "https://legalglass.org/how-to-get-an-ein-in-new-jersey/",
   "ein_cost": "$0 (free) - issued only by the IRS",
   "form": "Certificate of Cancellation (Form L-109)",
   "agency": "NJ Division of Revenue and Enterprise Services (DORES)"
  },
  {
   "state": "New Mexico",
   "page": "https://legalglass.org/how-to-get-an-ein-in-new-mexico/",
   "ein_cost": "Free (no IRS fee)",
   "form": "Form SS-4 (used for fax, mail, and phone applications)",
   "agency": "New Mexico Secretary of State, Business Services"
  },
  {
   "state": "New York",
   "page": "https://legalglass.org/how-to-get-an-ein-in-new-york/",
   "ein_cost": "$0 - the IRS never charges for an EIN",
   "form": "Articles of Organization, Form DOS-1336",
   "agency": "New York Department of State, Division of Corporations"
  },
  {
   "state": "North Carolina",
   "page": "https://legalglass.org/how-to-get-an-ein-in-north-carolina/",
   "ein_cost": "Free - the IRS never charges for an EIN",
   "form": "Form SS-4 (used for fax, mail, and international applicants)",
   "agency": "North Carolina Secretary of State (SOSNC)"
  },
  {
   "state": "North Dakota",
   "page": "https://legalglass.org/how-to-get-an-ein-in-north-dakota/",
   "ein_cost": "Free \u2014 the IRS never charges for an EIN",
   "form": "Form SS-4, Application for Employer Identification Number",
   "agency": "North Dakota Secretary of State - file via FirstStop"
  },
  {
   "state": "Ohio",
   "page": "https://legalglass.org/how-to-get-an-ein-in-ohio/",
   "ein_cost": "$0 (free) - issued only by the IRS",
   "form": "Form 616, Certificate of Dissolution (Domestic LLC)",
   "agency": "Ohio Secretary of State"
  },
  {
   "state": "Oklahoma",
   "page": "https://legalglass.org/how-to-get-an-ein-in-oklahoma/",
   "ein_cost": "$0 - free directly from the IRS",
   "form": "Form SS-4, or the IRS online EIN Assistant",
   "agency": "Oklahoma Secretary of State"
  },
  {
   "state": "Oregon",
   "page": "https://legalglass.org/how-to-get-an-ein-in-oregon/",
   "ein_cost": "$0 - the IRS never charges for an EIN",
   "form": "Form SS-4, Application for Employer Identification Number",
   "agency": "Oregon Secretary of State, Corporation Division"
  },
  {
   "state": "Pennsylvania",
   "page": "https://legalglass.org/how-to-get-an-ein-in-pennsylvania/",
   "ein_cost": "$0 — free from the IRS",
   "form": "Certificate of Organization, DSCB:15-8821 (plus docketing statement DSCB:15-134A)",
   "agency": "Bureau of Corporations and Charitable Organizations - file via Business Filing Services"
  },
  {
   "state": "Rhode Island",
   "page": "https://legalglass.org/how-to-get-an-ein-in-rhode-island/",
   "ein_cost": "Free (the IRS never charges for an EIN)",
   "form": "Articles of Organization, Form 400",
   "agency": "Rhode Island Department of State - Business Services Division"
  },
  {
   "state": "South Carolina",
   "page": "https://legalglass.org/how-to-get-an-ein-in-south-carolina/",
   "ein_cost": "Free (no IRS fee)",
   "form": "Form SS-4 (used for fax, mail, and phone applications)",
   "agency": "South Carolina Secretary of State - Business Entities Online"
  },
  {
   "state": "South Dakota",
   "page": "https://legalglass.org/how-to-get-an-ein-in-south-dakota/",
   "ein_cost": "$0 (free)",
   "form": "Form SS-4, Application for Employer Identification Number",
   "agency": "Internal Revenue Service (IRS)"
  },
  {
   "state": "Tennessee",
   "page": "https://legalglass.org/how-to-get-an-ein-in-tennessee/",
   "ein_cost": "$0 - free, always",
   "form": "Form SS-4, or the IRS online EIN application",
   "agency": "County/city clerk + Tennessee Department of Revenue"
  },
  {
   "state": "Texas",
   "page": "https://legalglass.org/how-to-get-an-ein-in-texas/",
   "ein_cost": "$0 - the IRS never charges for an EIN",
   "form": "Form 304, Application for Registration of a Foreign LLC",
   "agency": "Texas Secretary of State, Corporations Section"
  },
  {
   "state": "Utah",
   "page": "https://legalglass.org/how-to-get-an-ein-in-utah/",
   "ein_cost": "$0 — the IRS never charges for an EIN",
   "form": "Form SS-4, used for fax, mail, and international applicants",
   "agency": "Utah Division of Corporations and Commercial Code (Department of Commerce)"
  },
  {
   "state": "Vermont",
   "page": "https://legalglass.org/how-to-get-an-ein-in-vermont/",
   "ein_cost": "$0 - the IRS never charges for an EIN",
   "form": "Form SS-4, Application for Employer Identification Number",
   "agency": "Vermont Secretary of State - file online or by mail"
  },
  {
   "state": "Virginia",
   "page": "https://legalglass.org/how-to-get-an-ein-in-virginia/",
   "ein_cost": "$0 - free",
   "form": "LLC1052",
   "agency": "Virginia State Corporation Commission (SCC) - not a Secretary of State"
  },
  {
   "state": "Washington",
   "page": "https://legalglass.org/how-to-get-an-ein-in-washington/",
   "ein_cost": "$0 - the IRS never charges for an EIN",
   "form": "IRS Form SS-4",
   "agency": "Washington Secretary of State (file via CCFS)"
  },
  {
   "state": "West Virginia",
   "page": "https://legalglass.org/how-to-get-an-ein-in-west-virginia/",
   "ein_cost": "Free to search",
   "form": "IRS Form SS-4",
   "agency": "West Virginia Secretary of State"
  },
  {
   "state": "Wisconsin",
   "page": "https://legalglass.org/how-to-get-an-ein-in-wisconsin/",
   "ein_cost": "$0 - free, always",
   "form": "Form SS-4, or the IRS online EIN application",
   "agency": "Wisconsin Department of Financial Institutions (DFI)"
  },
  {
   "state": "Wyoming",
   "page": "https://legalglass.org/how-to-get-an-ein-in-wyoming/",
   "ein_cost": "$0 — the IRS never charges for an EIN",
   "form": "Form SS-4, used for fax, mail, and international applicants",
   "agency": "Wyoming Secretary of State - file online or by mail"
  }
 ]
}