How to Get an EIN in California (2026)
To get an Employer Identification Number (EIN) for a business in California, you must apply directly with the Internal Revenue Service (IRS). The EIN is a federal tax identification number, not state-specific, and is issued free of charge. The fastest way to obtain one is by applying online through the IRS EIN Assistant, which provides the EIN immediately upon completion.
Quick Answer
- Agency
- Internal Revenue Service (IRS)
- Cost
- $0 (free)
- Method
- Online (instant), Fax (4 days), Mail (several weeks)
- Form
- IRS Form SS-4, Application for Employer Identification Number
- Requirement
- Responsible party with SSN, ITIN, or existing EIN
- State ID
- Federal EIN is generally used for California state taxes
What is an EIN and Why Do You Need One in California?
An Employer Identification Number (EIN), also known as a Federal Tax Identification Number, is a unique nine-digit number assigned by the IRS to identify businesses for tax purposes. It functions like a Social Security Number (SSN) for individuals but is for entities. While the EIN is a federal identifier, nearly all businesses operating in California will need one to comply with federal and state tax laws, open business bank accounts, and fulfill other operational requirements.
Reasons a California Business Needs an EIN:
- Hiring Employees: Any business that pays wages to employees in California must have an EIN to report payroll taxes to the IRS and the California Employment Development Department (EDD).
- Forming a Corporation or Partnership: All corporations (including S-corporations) and partnerships, regardless of whether they have employees, are required to have an EIN. This includes California C-corporations and S-corporations.
- Forming a Multi-Member LLC: If your California Limited Liability Company (LLC) has more than one member, it is classified as a partnership by default for federal tax purposes and must obtain an EIN.
- Electing Corporate Tax Status: Even single-member LLCs that would otherwise use the owner's SSN must obtain an EIN if they elect to be taxed as a corporation (C-corp or S-corp).
- Opening a Business Bank Account: Most banks require an EIN to open a business checking or savings account, even for sole proprietorships or single-member LLCs without employees.
- Filing Certain Tax Returns: If your business files excise tax returns, employment tax returns, or certain other federal tax forms, an EIN is necessary.
- Specific California State Requirements: While California generally uses the federal EIN for state tax purposes (e.g., with the Franchise Tax Board (FTB) for income/franchise tax and the EDD for payroll taxes), some state-specific permits or licenses may require an EIN as part of the application process.
For a comprehensive overview of when an EIN is required, refer to the IRS guidelines on Do You Need an EIN?
How to Apply for an EIN in California (Step-by-Step)
The process for obtaining an EIN is the same for all U.S. states, including California, as it is a federal application. There are four primary methods to apply, each with different processing times.
Method 1: Apply Online (Recommended for Instant EIN)
The fastest and most common method is to apply online through the IRS website. This service is available Monday to Friday, 7 a.m. to 10 p.m. Eastern Time.
- Access the IRS EIN Assistant: Go to the official IRS EIN Online Application page.
- Start the Application: Click "Apply Online Now" and follow the prompts. You will answer a series of questions about your business.
- Provide Business Information: You will need to provide:
- The legal name of your business.
- The mailing address of your business.
- The type of entity (e.g., sole proprietor, partnership, corporation, LLC).
- The reason for applying (e.g., started a new business, hired employees).
- Provide Responsible Party Information: The "responsible party" is the individual or entity that ultimately owns or controls the entity and has a level of control over the funds or assets. You must provide their name and Taxpayer Identification Number (TIN), which can be an SSN, ITIN, or an existing EIN.
- Receive Your EIN: If your application is complete and valid, the IRS will issue your EIN immediately upon submission. You can download and save the confirmation letter.
Important: The online application must be completed in one session, as you cannot save and return to it later. Also, only one EIN can be obtained per responsible party per day.
Method 2: Apply by Fax
If you prefer not to apply online or if the online system is unavailable, you can fax Form SS-4. This method is typically processed faster than mail applications.
- Complete Form SS-4: Download and fill out IRS Form SS-4, Application for Employer Identification Number. Ensure all sections are accurately completed.
- Include Responsible Party's TIN: Make sure the responsible party's SSN, ITIN, or existing EIN is clearly written.
- Fax the Form: Fax the completed Form SS-4 to the appropriate fax number. For businesses located in California, the fax number is 855-641-6935.
- Receive Your EIN: If you provide a fax number on Form SS-4, the IRS will fax the EIN back to you within approximately 4 business days.
Method 3: Apply by Mail
Applying by mail is the slowest method and should only be used if other options are not feasible.
- Complete Form SS-4: Download and fill out IRS Form SS-4.
- Mail the Form: Send the completed Form SS-4 to the appropriate IRS address. For businesses located in California, mail to:
Internal Revenue Service
Attn: EIN Operation
Cincinnati, OH 45999 - Receive Your EIN: The IRS will mail your EIN confirmation letter within several weeks (typically 4-6 weeks).
Method 4: Apply by Phone (International Applicants Only)
This method is exclusively for international applicants who have no legal residence, principal place of business, or principal office or agency in the U.S. and need an EIN immediately.
- Call the IRS: Dial 267-941-1099 (this is not a toll-free number).
- Provide Information: Be prepared to answer all questions from Form SS-4.
- Receive Your EIN: The IRS representative will assign the EIN over the phone.
For more details on each application method, refer to the IRS page on How to Apply for an EIN.
The Responsible Party Requirement
When applying for an EIN, the IRS requires you to designate a "responsible party." This individual or entity is the one who ultimately owns or controls the entity or has a sufficient degree of control over the entity to direct its financial decisions. For most small businesses in California:
- Sole Proprietorship: The sole proprietor.
- Partnership: One of the general partners.
- Corporation: The principal officer (e.g., CEO, President).
- LLC: For a single-member LLC, it's the sole member. For a multi-member LLC, it's one of the members.
The responsible party must have a Taxpayer Identification Number (TIN), which can be an SSN, ITIN, or an existing EIN. If the responsible party is an entity, it must already have an EIN. If the responsible party does not have an SSN or ITIN, they can still apply for an EIN by mail or fax, indicating "Foreign" in the SSN/ITIN field on Form SS-4, or by phone if they are an international applicant.
For more information, see the IRS guidance on What is a Responsible Party?
California State Tax ID vs. Federal EIN
Many new business owners in California wonder if they need a separate state tax identification number in addition to their federal EIN. Generally, California state agencies use your federal EIN for most business tax purposes.
- Franchise Tax Board (FTB): The FTB, which administers California's corporate income tax and LLC annual tax, uses your federal EIN to identify your business. There is no separate state corporate tax ID number.
- Employment Development Department (EDD): The EDD, which handles California's payroll taxes (Unemployment Insurance, State Disability Insurance, Employment Training Tax, and Personal Income Tax withholding), also primarily uses your federal EIN. When you register with the EDD, you will typically provide your federal EIN.
- California Department of Tax and Fee Administration (CDTFA): If your business sells tangible personal property in California, you will need a seller's permit (resale permit) from the CDTFA. While this is a state-issued permit, your federal EIN will be used for identification during the application process. The seller's permit number is distinct from an EIN.
Therefore, for most California businesses, the federal EIN serves as the primary identification number for both federal and state tax obligations. You generally do not need to apply for a separate "California state tax ID number" in the same way you apply for a federal EIN. However, you will need to register your business with the relevant California state agencies (FTB, EDD, CDTFA) as required by your business activities.
For more information on California business taxes, visit the California Franchise Tax Board website and the EDD Employer Tax Guide.
Common Issues and Tips for EIN Application
- One EIN Per Responsible Party Per Day: The online system limits you to one EIN per responsible party per day. If you need multiple EINs for different entities where you are the responsible party, you must apply on separate days.
- Foreign Applicants Without SSN/ITIN: If the responsible party does not have an SSN or ITIN, they cannot use the online application. They must apply by fax or mail, writing "Foreign" in the SSN/ITIN field, or by phone if they are an international applicant.
- Third-Party Designee: If someone is applying on your behalf (e.g., an accountant or attorney), they must be authorized as a third-party designee on Form SS-4, or have a valid Power of Attorney (Form 2848).
- Lost EIN: If you lose your EIN, you can find it on previous tax returns, IRS notices, or by calling the IRS Business & Specialty Tax Line at 800-829-4933.
- Canceling an EIN: An EIN cannot be canceled or reassigned. If you obtained an EIN but no longer need it (e.g., you never started the business), you can send a letter to the IRS explaining why the EIN is not needed and requesting that your account be closed.
Frequently Asked Questions
How do I get an EIN for my California business?
Apply directly with the IRS. The fastest method is online via the IRS EIN Assistant. You can also apply by fax or mail using Form SS-4. The EIN is free and is issued instantly online.
Is an EIN required for a California LLC?
Yes, if your California LLC has more than one member, has employees, or elects to be taxed as a corporation. Even single-member LLCs often need an EIN to open a business bank account or for certain state tax registrations.
What information do I need to apply for an EIN?
You need the legal name of your business, its mailing address, the type of entity, and the name and Taxpayer Identification Number (SSN, ITIN, or existing EIN) of the responsible party.
How long does it take to get an EIN in California?
If you apply online through the IRS EIN Assistant, you will receive your EIN immediately. Fax applications take about 4 business days, and mail applications can take several weeks.
Do I need a California state tax ID number?
California businesses generally use their federal EIN for state tax purposes with the Franchise Tax Board (FTB) and Employment Development Department (EDD). However, you may need a separate state permit or license for specific activities, like a seller's permit for sales tax.
Can I get an EIN without an SSN?
Yes. If the responsible party does not have an SSN, they can use an Individual Taxpayer Identification Number (ITIN). If they have neither, they must apply by phone (international applicants) or mail, indicating 'Foreign' in the SSN/ITIN field on Form SS-4.
Related
- How to get an EIN (cluster hub)
- How to form an LLC in California
- What is an ITIN?
- Business tax overview
- How to get an EIN in Texas (sibling)
- Glossary of business terms
More California business guides
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Sources
- IRS - Employer ID Numbers (EINs).
- IRS - How to Apply for an EIN.
- IRS - Form SS-4, Application for Employer Identification Number (PDF).
- IRS - Where to File Form SS-4 (mailing and fax addresses).
- IRS - Apply for an Employer Identification Number (EIN) Online.
- IRS - Do You Need an EIN?.
- IRS - Applying for an EIN by Fax.
- IRS - Applying for an EIN by Mail.
- IRS - Third Party Designee Authorization.
- IRS - Taxpayer Identification Numbers (TIN) (SSN, ITIN, EIN).
- IRS - What is a Responsible Party?.
- IRS - How to Cancel an EIN.
- California Franchise Tax Board (FTB) - Business Entity Types (California tax requirements).
- California Employment Development Department (EDD) - Employer Tax Guide (California payroll taxes).
- California Department of Tax and Fee Administration (CDTFA) - Seller's Permits.
LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the IRS and California state agencies before acting.