How to Get an EIN in Hawaii (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 20, 2026 · Last updated Aug 20, 2026

An EIN is free from the IRS, and the online EIN assistant issues the number immediately to applicants whose principal business is in Hawaii and whose responsible party has a valid taxpayer ID. Hawaii issues no EIN of its own — after the federal number, register separately with the Hawaii Department of Taxation for the $20 General Excise Tax licence on Form BB-1.

When You Must Have an EIN

An EIN is a nine-digit federal tax identification number for a business, in the format 00-0000000. The IRS requires one if your business has employees, operates as a corporation or partnership, files employment, excise, or alcohol, tobacco and firearms returns, withholds tax on income other than wages paid to a non-resident alien, has a Keogh or other qualified retirement plan, or is involved with certain trusts, estates, and non-profit organisations.

A multi-member LLC needs an EIN because it is treated as a partnership by default. A single-member LLC with no employees can technically use the owner's Social Security number, but almost always gets an EIN anyway: banks require one to open a business account, payment processors ask for one, and using it keeps your Social Security number off every Form W-9. If you elect S-corporation treatment on Form 2553 you must have an EIN first. See single-member LLC and S-corp vs LLC.

How to Apply for an EIN

There are three routes, and only one of them is fast. The online EIN assistant on irs.gov issues the number immediately at the end of a single session. It is available Monday to Friday from 6:00 a.m. to 1:00 a.m. Eastern, Saturday from 6:00 a.m. to 9:00 p.m., and Sunday from 6:00 p.m. to midnight. The session cannot be saved and times out if you idle, so gather your legal name, mailing address, entity type, formation state, start date, and reason for applying before you begin.

If you cannot use the online tool, complete Form SS-4 and submit it by fax or by mail to the service centre for your location. Fax is materially quicker than mail. International applicants who have no United States principal place of business use the dedicated phone and fax procedures described in the Form SS-4 instructions. Whichever route you take, the EIN is free: the IRS warns explicitly that you never have to pay a fee for one, so ignore any site that quotes a price.

Responsible Party and the One-Per-Day Limit

Every EIN application must name a responsible party — a natural person who controls, manages, or directs the entity and the disposition of its funds and assets. The IRS requires that person's Social Security number, ITIN, or existing EIN on the application. A registered agent, accountant, or formation company may act as a third-party designee, but may not be listed as the responsible party in place of the real controlling person.

The IRS also limits applications to one EIN per responsible party per day, across all channels. If you are setting up several entities at once, plan on one per day rather than trying to batch them. Keep the confirmation notice (CP 575) the IRS issues; banks, payroll providers, and state agencies ask for it, and replacing it later means requesting an EIN verification letter (147C) by phone. See the ITIN page if the responsible party has no Social Security number.

The Hawaii Step: GET Licence on Form BB-1

Hawaii does not issue a state equivalent of an EIN, but it does require its own tax registration, and it is unusually broad. Hawaii has no retail sales tax. Instead it levies the General Excise Tax on the gross income of the business itself, and almost every business selling goods or services in Hawaii must hold a GET licence before making sales. You apply on Form BB-1, the Basic Business Application, with the Hawaii Department of Taxation, and the one-time licence fee is $20.

The state GET rate on most retail activity is 4%, and counties may add a surcharge of up to 0.5%, so the effective rate reaches 4.5% on Oahu. Because GET is a tax on the business rather than on the customer, you owe it on gross income whether or not you visibly pass it on. Form BB-1 is also where you register for withholding if you will have employees, so complete the EIN first: the application asks for the federal number. See Hawaii business licence and Hawaii LLC tax filing.

Getting the Entity Right Before You Apply

Apply for the EIN in the exact legal name that appears on your Hawaii formation document. For an LLC that is the name on the Articles of Organization (Form LLC-1) filed with the Department of Commerce and Consumer Affairs Business Registration Division, which costs $50. Hawaii LLCs then file an annual report costing $15 in the quarter containing the registration anniversary. A mismatch between the DCCA record and the IRS record will hold up bank accounts and payroll.

Check the name is available first through the Hawaii business entity search, then file. The full sequence is in how to form an LLC in Hawaii, with the fees broken out in Hawaii LLC cost and the agent requirement in Hawaii registered agent. Sole proprietors have no formation step at all — see sole proprietorship in Hawaii.

Common EIN Mistakes to Avoid

Four errors account for most of the trouble. Paying for an EIN. Third-party sites charge for what the IRS gives away; the only official channels are irs.gov and Form SS-4. Applying before the entity exists. If you are forming an LLC or corporation, file the formation document with the state first, then apply with the exact legal name on that document — a mismatch between the EIN record and the state record causes bank and payroll rejections later.

Naming the wrong responsible party. Listing a nominee, agent, or service provider instead of the person who actually controls the entity is not permitted and has to be corrected in writing. Getting a second EIN when you did not need one. A new EIN is required for a genuine change in ownership or structure, not for a change of business name, address, or trade name. Read how to get an EIN for the national walkthrough and the glossary for the terminology.

After the EIN: Keeping the Number Straight

Once issued, an EIN belongs to the entity permanently. It is never reused or reassigned, even if the business closes. Closing a business does not cancel the number; you ask the IRS to close the associated business account instead, in writing, after filing all required returns. Keep the CP 575 notice with your formation documents.

You will use the EIN on federal income and employment tax returns, on Form W-9 when clients request your taxpayer information, on payroll filings, when opening bank and merchant accounts, and on most state tax registrations. Keep the federal EIN clearly separated in your records from state-issued account numbers — they look similar, they are issued by different agencies, and mixing them up is a common cause of misapplied payments. See business tax basics and how to dissolve an LLC for the closing sequence.

Frequently Asked Questions

How much does an EIN cost in Hawaii?

Nothing. The IRS issues EINs free of charge through its online assistant or on Form SS-4, and it warns explicitly that you never have to pay a fee for one. Any website quoting a price is a third-party service, not the IRS. The separate Hawaii General Excise Tax licence costs $20.

How long does it take to get an EIN in Hawaii?

The IRS online EIN assistant issues the number immediately at the end of the session, so most Hawaii applicants have it the same day. Form SS-4 submitted by fax takes longer, and mail longer still. The assistant runs Monday to Friday from 6 a.m. to 1 a.m. Eastern.

Does Hawaii issue its own tax ID number?

Hawaii does not issue an equivalent of the federal EIN. It issues a General Excise Tax licence and associated Hawaii tax account numbers when you register on Form BB-1 with the Department of Taxation. The one-time GET licence fee is $20 and registration is required before making sales.

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

Not strictly, if it has no employees and files no excise or employment returns: the owner can use a Social Security number. In practice almost every Hawaii single-member LLC gets one, because banks require it to open an account and it keeps your Social Security number off Form W-9.

Who is the responsible party on a Hawaii EIN application?

A natural person who controls, manages, or directs the entity and the disposition of its funds and assets. The IRS needs that person's Social Security number, ITIN, or EIN. A registered agent or accountant may act as a third-party designee but cannot be listed as the responsible party.

Related

• How to get an EIN (cluster hub)
• EIN basics
• How to form an LLC in Hawaii
• Hawaii LLC cost
• Hawaii business licence
• What is an ITIN?
• How to get an EIN in Mississippi (sibling)
• How to get an EIN in North Dakota (sibling)

Sources

1. Hawaii Department of Taxation — General Excise Tax (GET) (4% rate; licence requirement).
2. Hawaii Department of Taxation — Form BB-1, Basic Business Application ($20 GET licence).
3. Hawaii Department of Taxation — County Surcharge on General Excise Tax (up to 0.5%).
4. Hawaii DCCA Business Registration Division — Domestic Limited Liability Company Registration (Form LLC-1, $50).
5. Hawaii DCCA Business Registration Division — Annual Business Filings ($15 LLC annual report).
6. Hawaii Revised Statutes — Chapter 428, Hawaii Uniform Limited Liability Company Act.
7. IRS — Get an Employer Identification Number (free; online assistant hours; one EIN per responsible party per day).
8. IRS — Do You Need an EIN?
9. IRS — About Form SS-4, Application for Employer Identification Number.
10. IRS — Responsible Parties and Nominees.
11. IRS — Limited Liability Company (LLC).
12. IRS — Single Member Limited Liability Companies.
13. Legal Information Institute (Cornell) — 26 CFR 301.7701-3 (entity classification election).

LegalGlass provides general information for educational purposes and is not legal advice, is not a law firm, and is not a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the IRS, the Hawaii Department of Taxation, and the Hawaii DCCA Business Registration Division before acting.