How to Get an EIN in Delaware (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

To get an Employer Identification Number (EIN) in Delaware, apply directly with the Internal Revenue Service (IRS) for free. The fastest method is the IRS online application, which provides the EIN immediately. Most Delaware businesses, including LLCs and corporations, need an EIN for federal tax purposes, opening business bank accounts, and registering for state taxes with the Delaware Division of Revenue.

What is an EIN and Why Do Delaware Businesses Need One?

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 a business entity. Most Delaware businesses will need an EIN, regardless of their legal structure (e.g., Delaware LLC, corporation, partnership).

Key reasons a Delaware business needs an EIN include:

• Federal Tax Filings: Required for filing federal income tax returns, employment tax returns (if you have employees), and other IRS forms.
• Hiring Employees: Essential for any business that pays wages to employees.
• Opening a Business Bank Account: Banks typically require an EIN to open a business checking or savings account.
• State Tax Registrations: The Delaware Division of Revenue uses the EIN for various state tax registrations, including the Delaware business license, gross receipts tax, and withholding tax.
• Forming Certain Entity Types: All corporations and partnerships must have an EIN. Multi-member LLCs also require an EIN.
• Electing S-Corporation Status: If an LLC or corporation elects to be taxed as an S-corporation, an EIN is necessary.

Even if your Delaware business does not have employees, you may still need an EIN. For example, a single-member LLC that is treated as a disregarded entity for federal tax purposes generally uses the owner's SSN, but if it elects corporate taxation or has employees, an EIN becomes mandatory. For a comprehensive overview, see how to get an EIN.

When is an EIN Required for a Delaware Business?

The IRS provides specific criteria for when an EIN is required. For Delaware businesses, an EIN is generally necessary if the business:

• Has employees.
• Operates as a corporation or partnership.
• Files any of these tax returns: Employment, Excise, or Alcohol, Tobacco, and Firearms.
• Withholds taxes on income, other than wages, paid to a non-resident alien.
• Has a Keogh plan.
• Is involved with certain types of organizations, such as trusts, estates, real estate mortgage investment conduits, non-profit organizations, farmers' cooperatives, or plan administrators.
• Is a multi-member Limited Liability Company (LLC).
• Is a single-member LLC that elects to be taxed as a corporation (including S-corporation).

A single-member LLC in Delaware that is treated as a disregarded entity and does not have employees typically does not need an EIN and can use the owner's SSN for federal tax purposes. However, many banks and state agencies may still request an EIN, making it practical to obtain one even if not strictly required by the IRS. For more details, consult the IRS guidance on Do You Need an EIN?

How to Apply for an EIN in Delaware (Step-by-Step)

Applying for an EIN is a free process conducted directly with the IRS. There are four main methods, with the online application being the fastest. Before applying, ensure your Delaware business entity has been officially formed with the Delaware Secretary of State (e.g., by filing a Certificate of Formation for an LLC or corporation).

1. Gather Necessary Information

Before you begin the application, you will need the following information:

• Responsible Party's Taxpayer Identification Number (TIN): This must be a valid Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), or an existing EIN. The responsible party is the individual or entity that ultimately owns or controls the entity or who exercises ultimate effective control over the entity. For online applications, the responsible party must have a U.S. TIN.
• Business Name and Address: The legal name of your Delaware business as registered with the Delaware Secretary of State, and its mailing address.
• Type of Entity: Specify whether your business is an LLC, corporation, partnership, sole proprietorship, etc.
• Reason for Applying: Common reasons include "Started new business," "Hired employees," or "Banking purposes."
• Date Business Started: The month and year your Delaware business began operations.

2. Choose Your Application Method

The IRS offers several ways to apply for an EIN:

Online Application (Recommended)

This is the fastest method. The IRS online application is available during specific hours (typically Monday to Friday, 7 a.m. to 10 p.m. Eastern Time). You will receive your EIN immediately upon successful completion. The responsible party must have a valid U.S. TIN (SSN, ITIN, or existing EIN). Only one EIN can be requested per responsible party per day. Access the IRS Online EIN Application.

Fax Application

Complete Form SS-4, Application for Employer Identification Number. Fax the completed form to the IRS. If you provide a return fax number, you can expect to receive your EIN back within approximately four business days. For international applicants, the fax number is 855-215-1627 (within the U.S.) or 304-707-9471 (outside the U.S.).

Mail Application

Complete Form SS-4 and mail it to the IRS. This is the slowest method, with processing times typically ranging from several weeks. The mailing address for businesses located in Delaware is: Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999.

Telephone Application (International Applicants Only)

International applicants who do not have a U.S. TIN can apply for an EIN by calling 267-941-1099 (this is not a toll-free number). This service is available Monday to Friday, 6 a.m. to 11 p.m. Eastern Time. An assistant will complete the Form SS-4 with you over the phone, and you will receive your EIN immediately.

After Getting Your EIN: Delaware State Tax Requirements

Once you have your EIN, your Delaware business will use it for federal tax purposes and for various state registrations. The primary state agency for business taxes in Delaware is the Delaware Division of Revenue.

• Delaware Business License: All businesses operating in Delaware, including those formed in Delaware and foreign entities doing business in the state, must obtain a Delaware business license from the Division of Revenue. The EIN is a required field on the application. Licenses must be renewed annually.
• Gross Receipts Tax: Delaware imposes a gross receipts tax on the total gross revenues of businesses derived from activities within the state. The EIN is used to identify your business for this tax. Filing frequency and rates vary by business activity.
• Withholding Tax: If your Delaware business has employees, you will need to register for state withholding tax with the Division of Revenue. Your EIN will be used for this registration and for filing quarterly withholding tax returns.
• Corporate Income Tax: Delaware corporations are subject to corporate income tax. Your EIN will be used for filing these returns. LLCs taxed as partnerships or disregarded entities typically do not pay corporate income tax at the state level, but their owners report income on their personal returns.

It is crucial to keep your EIN secure and use it consistently across all federal and state filings. For more information on Delaware state tax obligations, visit the Delaware Division of Revenue's Business Tax page.

Common EIN Application Issues and Solutions

While applying for an EIN is generally straightforward, some common issues can arise:

• Responsible Party Requirements: For online applications, the responsible party must have a U.S. SSN, ITIN, or existing EIN. If the responsible party does not have one, you must apply by fax or mail, or by phone if you are an international applicant.
• Duplicate EIN Request: If you already have an EIN for your business, you generally do not need a new one unless there has been a significant change in your business structure (e.g., a sole proprietorship incorporates). The IRS limits one EIN per responsible party per day for online applications.
• Incorrect Business Name: Ensure the business name on your EIN application exactly matches the name registered with the Delaware Secretary of State. Discrepancies can cause issues with banks and state agencies.
• Application Errors: Double-check all information before submitting. Errors can lead to delays or incorrect EIN assignments.
• Lost EIN: If you lose your EIN, you can find it on previous tax returns, IRS notices, or by contacting the IRS directly. The IRS does not re-issue EINs.

If you encounter difficulties, the IRS website provides extensive FAQs and contact information for assistance. For specific state-level issues related to your EIN, contact the Delaware Division of Revenue.

Frequently Asked Questions

How do I get an EIN for my Delaware LLC?

Apply for an EIN directly with the IRS. The fastest way is online through the IRS website, which provides the EIN immediately upon completion. You can also apply by fax or mail using Form SS-4.

Is an EIN free in Delaware?

Yes, an EIN is always free when obtained directly from the Internal Revenue Service (IRS). There are no state or federal fees for an EIN.

Does a single-member LLC in Delaware need an EIN?

A single-member LLC in Delaware that is treated as a disregarded entity by the IRS generally does not need an EIN unless it has employees or elects to be taxed as a corporation. Otherwise, it uses the owner's Social Security Number (SSN).

What do I need to apply for an EIN in Delaware?

You need a valid Taxpayer Identification Number (SSN, ITIN, or another EIN) for the responsible party, the business name and address, and the type of entity. For online applications, the responsible party must have a U.S. TIN.

How long does it take to get an EIN for a Delaware business?

If you apply online through the IRS website, you will receive your EIN immediately after completing the application. Fax applications typically take about four business days, and mail applications can take several weeks.

Do I need an EIN to get a Delaware business license?

Yes, the Delaware Division of Revenue requires an EIN for most business license applications. This is because the EIN is used for state tax identification purposes, including gross receipts tax and withholding tax.

Related

• How to get an EIN (cluster hub)
• How to form an LLC in Delaware
• Delaware registered agent requirements
• Delaware business license requirements
• How to get an EIN in California (sibling)
• What is an ITIN?
• Business tax overview

Sources

1. IRS - Employer ID Numbers (General information on EINs).
2. IRS - How to Apply for an EIN (Overview of application methods).
3. IRS - Do You Need an EIN? (Criteria for EIN requirement).
4. IRS - About Form SS-4, Application for Employer Identification Number (Details on the application form).
5. IRS - Apply for an Employer Identification Number (EIN) Online (Link to online application and hours).
6. IRS - Applying for an EIN by Fax (Fax numbers and processing times).
7. IRS - Applying for an EIN by Mail (Mailing addresses and processing times).
8. IRS - Taxpayer Identification Numbers (TIN) (Information on SSN, ITIN, EIN).
9. IRS - Limited Liability Company (LLC) (Federal tax treatment of LLCs).
10. IRS - S Corporations (Information on S-corp election).
11. Delaware Secretary of State - How to Form a New Business Entity (Delaware entity formation process).
12. Delaware Division of Revenue - Business License (Requirement for Delaware business license).
13. Delaware Division of Revenue - Withholding Tax (Information on state withholding tax).
14. Delaware Division of Revenue - Gross Receipts Tax (Information on Delaware gross receipts tax).
15. Cornell Law School Legal Information Institute - Employer Identification Number (EIN) (Legal definition and context).

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 Delaware Division of Revenue before acting.