How to Get an EIN in Georgia (2026)
An EIN is free - the IRS charges $0 to issue one, whether you apply online or on Form SS-4. A Georgia business needs an EIN to hire employees, form a multi-member LLC, or file certain federal taxes. After you have it, you register separately with the Georgia Department of Revenue for withholding tax and sales and use tax.
Quick Answer
- What it is
- Employer Identification Number - a 9-digit federal tax ID
- Cost
- $0 - always free directly from the IRS
- How to apply
- IRS online EIN Assistant, or Form SS-4 by fax or mail
- Who needs one
- Employers, multi-member LLCs, corporations, excise-tax filers
- Issuing agency
- Internal Revenue Service (federal) - not a Georgia agency
- Georgia step
- Register with the Georgia Department of Revenue for state taxes
What an EIN Is and Why Georgia Businesses Use One
An Employer Identification Number (EIN), also called a Federal Employer Identification Number (FEIN) or federal tax ID, is a nine-digit number the IRS assigns to a business entity to identify it for federal tax purposes. It functions like a Social Security number for a business. The authority for taxpayer identifying numbers is Internal Revenue Code section 6109 and its regulations. In Georgia, the federal EIN sits alongside the separate state tax accounts you open with the Department of Revenue, because Georgia imposes a state income tax and requires employers to register for withholding.
Businesses use the EIN to open a business bank account, hire and pay employees, file federal returns, apply for licenses, and establish business credit. It stays with the entity for its life and normally does not change when you move, rename the business, or add locations within Georgia. Using an EIN instead of your Social Security number on vendor and client paperwork also helps protect your personal identity. For the national walkthrough, see how to get an EIN; this page adds the Georgia-specific context around the Secretary of State and the Department of Revenue. The process is the same federal one you would follow anywhere, including here in Georgia or under Georgia's single-member LLC rules.
Who Needs an EIN
The IRS sets clear triggers. You must obtain an EIN if any of the following is true: you have employees; you operate your business as a corporation or a partnership (including a multi-member LLC taxed as a partnership); you file employment, excise, or certain other federal tax returns; you withhold taxes on income other than wages paid to a non-resident alien; or you have a Keogh plan. Estates, trusts, and certain other organizations also need one. The IRS "Do You Need an EIN?" page lists the full set of triggers.
If none of the triggers applies - for example, a one-owner business with no employees - an EIN may be optional for federal income tax, and a sole proprietor or single-member LLC owner can use their SSN. Even then, most owners choose to get one because banks generally require an EIN to open a business account and it keeps the SSN private. If you are forming an entity, get the EIN after the entity is approved so the IRS records match. See how to form an LLC and how to form an LLC in Georgia for the ordering.
How to Apply for an EIN (Free, From the IRS)
There is exactly one issuer - the IRS - and the EIN is always free. You provide the information from Form SS-4, Application for Employer Identification Number, through whichever channel fits your situation:
- Online EIN Assistant. The fastest method. If the responsible party has an SSN or ITIN, you complete the interview and receive the EIN immediately. The application must be finished in one session and is available during posted IRS hours.
- Fax. Fax a completed Form SS-4 to the IRS; you generally receive the EIN by return fax within about four business days.
- Mail. Mail Form SS-4 to the IRS; processing typically takes about four weeks, so this is the slowest option.
- Phone (international applicants). A responsible party outside the United States can call the IRS international line to obtain an EIN by phone.
Only one EIN is issued per responsible party per day. Never pay a third-party site for the number itself - the application on the IRS website is free. If you lack an SSN or ITIN, review what an ITIN is; you can still get an EIN by fax or mail using Form SS-4.
A few practical points save time. Have your entity approval from the Georgia Secretary of State in hand first so the legal name on the EIN matches the state record exactly - mismatches cause bank and IRS headaches later. Decide your tax classification before applying, because the SS-4 asks how the entity will be taxed; a single-member LLC is disregarded by default, a multi-member LLC is a partnership, and either can later elect corporate or S corporation treatment. Keep the CP 575 EIN confirmation notice the IRS issues; banks and licensing offices often ask to see it, and a duplicate replacement (letter 147C) takes longer to obtain.
The Responsible Party
Every EIN application must name one responsible party: the individual who ultimately owns or controls the entity, or who exercises effective control over it and its funds and assets. Except for certain government entities, the responsible party must be a natural person - not another company - and you must provide their SSN, ITIN, or existing EIN as appropriate. The IRS uses this to ensure a real, identifiable person stands behind each number.
If the responsible party changes - for example, ownership transfers - the IRS asks you to update it by filing Form 8822-B within 60 days. Keeping the responsible party accurate matters because the IRS directs correspondence and compliance notices based on that record. For a single-member Georgia LLC, the owner is normally the responsible party; for a multi-member LLC or corporation, it is typically a managing member, general partner, or principal officer.
Georgia Registration: Secretary of State and Department of Revenue
The EIN is federal, but running a business in Georgia usually involves two state layers. First, if you form an entity, you register it with the Georgia Secretary of State, Corporations Division, the state's business filing office. A Georgia LLC or corporation is created there by filing Articles of Organization before you apply for the EIN. A sole proprietor is not registered as an entity but may file a trade name (DBA) with the county - see Georgia DBA filing and what a DBA is.
Second, most businesses register with the Georgia Department of Revenue for state tax accounts through the Georgia Tax Center (GTC). Two accounts are common: withholding tax, which employers must register for to withhold Georgia income tax from employee wages; and sales and use tax, required if you sell taxable goods or certain services, governed by Title 48, Chapter 8 of the Official Code of Georgia Annotated. Employers separately register with the Georgia Department of Labor for state unemployment insurance tax. These state registrations are separate from the EIN and produce their own account numbers. Learn more at Georgia LLC tax filing, business tax, and business licenses in Georgia.
EIN vs. Other Tax IDs
It is easy to confuse the EIN with other numbers, so keep them distinct. The EIN is federal and issued by the IRS. A Social Security number or ITIN identifies an individual, and a disregarded single-member LLC without employees may use the owner's SSN in place of an EIN for income tax. A Georgia sales and use tax number and a withholding tax account number are state IDs from the Department of Revenue - not the same as your EIN and not interchangeable with it.
Keep all of these organized: banks, payroll providers, and the state will each ask for the right one, and mixing them up is a common cause of rejected filings and delayed accounts. If you later change your entity type - say you file an S corporation election - your EIN generally stays the same, but your filing obligations change. When you close the business, you notify the IRS to close the business account associated with the EIN and follow how to dissolve an LLC in Georgia for the state side.
Frequently Asked Questions
How much does an EIN cost in Georgia?
Nothing. The IRS issues an EIN free of charge, whether you apply online, by fax, or by mail with Form SS-4. Any site charging a fee is a third-party service, not the IRS. There is no separate Georgia fee for the federal EIN.
Do I need an EIN for a Georgia LLC?
A single-member LLC with no employees can often use the owner's SSN, but most get an EIN. You must have one if the LLC has more than one member, hires employees, or files employment or certain excise taxes. Banks typically require it too.
How do I apply for an EIN in Georgia?
Apply directly with the IRS. The fastest way is the online EIN Assistant, which issues the number immediately if the responsible party has an SSN or ITIN. You can also file Form SS-4 by fax or mail. There is no Georgia state EIN.
Who is the responsible party for an EIN?
The individual who ultimately owns or controls the entity and directs its funds and assets. The IRS requires a real person, not another entity, plus their SSN or ITIN. Each EIN application lists exactly one responsible party.
Is an EIN the same as a Georgia sales tax number?
No. The EIN is a federal ID from the IRS. A Georgia sales and use tax number and withholding tax account are separate state registrations issued by the Georgia Department of Revenue through the Georgia Tax Center.
Can a non-US resident get an EIN for a Georgia business?
Yes. A responsible party without an SSN or ITIN cannot use the online tool but can obtain an EIN by filing Form SS-4 by fax or mail, or by phone through the IRS international line. The EIN is still free.
Related
- How to get an EIN (cluster hub)
- How to form an LLC in Georgia
- What is an ITIN?
- Single-member LLC
- Business tax
- Georgia registered agent
- Business licenses in Georgia
- How to get an EIN in Florida (sibling)
More Georgia business guides
Form An Llc In Annual Report Articles Of Organization Business Entity Search Certificate Of Formation Dba Filing Llc Cost Llc Tax Filing Operating Agreement Registered Agent
Sources
- IRS - Get an Employer Identification Number (free EIN, application channels).
- IRS - How to Apply for an EIN (online, fax, mail, phone).
- IRS - Do You Need an EIN? (triggers requiring an EIN).
- IRS - About Form SS-4 (Application for Employer Identification Number).
- IRS - Responsible Parties and Nominees (who the responsible party is).
- IRS - Limited Liability Company (LLC) (when an LLC needs an EIN).
- IRS - Single Member Limited Liability Companies (SSN vs EIN).
- IRS - Change of Address or Responsible Party (Form 8822-B).
- IRS - EIN for international applicants (phone application).
- Legal Information Institute - 26 U.S. Code 6109 (identifying numbers).
- Legal Information Institute - 26 CFR 301.6109-1 (identifying number regulations).
- Georgia Secretary of State - Georgia Corporations Division (entity registration).
- Georgia Department of Revenue - Register a New Business (Georgia Tax Center registration).
- Georgia Department of Revenue - Sales and Use Tax (state sales tax registration).
- Georgia Department of Revenue - Withholding Tax (employer withholding registration).
- Justia - O.C.G.A. Title 14, Chapter 11 (Limited Liability Companies).
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 the Georgia Department of Revenue before acting.