How to Get an EIN in North Carolina (2026)

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

An EIN (Employer Identification Number) is a nine-digit federal tax ID issued free by the IRS - North Carolina does not issue its own. You apply directly with the IRS: the online application is free and immediate, or you file Form SS-4 by fax or mail. After you have the EIN, you register with the North Carolina Department of Revenue using Form NC-BR for state tax accounts.

Quick Answer

What it is
Federal Employer Identification Number (EIN / FEIN) from the IRS
Cost
Free - the IRS never charges for an EIN
Fastest method
Online IRS application; number issued immediately
Form
Form SS-4 (used for fax, mail, and international applicants)
North Carolina step
Register with NC DOR via Form NC-BR (withholding, sales tax)
Who needs one
Employers, corporations, partnerships, and most multi-member LLCs

What Is an EIN and Who Needs One?

An Employer Identification Number is the business equivalent of a Social Security number: a unique nine-digit number the IRS uses to identify a business for federal tax purposes. It appears on payroll filings, business tax returns, and many bank and licensing applications. It is issued by the federal government, so there is no separate North Carolina EIN - the same number is used nationwide.

You are required to have an EIN if your business has employees, operates as a corporation or partnership, files employment or excise tax returns, or is a multi-member LLC. A single-member LLC with no employees can technically use the owner's Social Security number, but obtaining an EIN is still recommended.

Even a sole proprietor with no employees often gets an EIN to open a business bank account, hire contractors, or keep an SSN private. Because the EIN is free and permanent, most North Carolina businesses simply obtain one at startup. The IRS "Do You Need an EIN?" checklist confirms whether your situation requires one.

Applying Online: The Fastest Method

The IRS online EIN application is the quickest route and is free. It is available to businesses whose principal location is in the U.S. and whose responsible party has a valid Social Security number or ITIN. You complete the interview-style application in one session - it cannot be saved - and receive your EIN immediately, with a confirmation letter (CP 575) you can download.

The online tool operates only during posted hours (generally weekdays, daytime Eastern time), and the IRS limits issuance to one EIN per responsible party per day. The "responsible party" is the individual who ultimately owns or controls the business; the IRS requires a natural person in that role for most applicants.

Have your details ready: legal name, trade name (DBA) if any, mailing address, responsible party name and SSN/ITIN, entity type, and the reason for applying. Finish in one sitting, then save the confirmation letter - banks and the North Carolina Department of Revenue will ask for it.

Applying by Form SS-4 (Fax, Mail, or Phone)

If you cannot use the online tool - for example, the responsible party has no SSN or ITIN - you apply using Form SS-4, Application for Employer Identification Number. The form captures the same information as the online interview. International applicants without a U.S. taxpayer ID can also apply by phone using the dedicated IRS international line.

Processing time depends on the method. Fax applications are typically processed in about four business days, with the EIN faxed back if you provide a return fax number. Mailed applications generally take about four weeks. Choose fax when you need the number quickly but cannot apply online.

Complete Form SS-4 carefully, since errors delay processing, and keep a copy. Whichever method you use, the EIN itself is always free - ignore third-party sites that charge a fee to "obtain" an EIN, since they merely resell a free government service. Apply directly through the IRS.

After Your EIN: Registering With North Carolina

The EIN handles your federal identity. To operate in North Carolina you generally must also register with the North Carolina Department of Revenue (NCDOR). Most businesses register using Form NC-BR, the Business Registration Application, to set up accounts for income tax withholding and sales and use tax as applicable. You can file NC-BR online.

If you sell tangible goods or certain services, you register to collect North Carolina sales and use tax and receive a Certificate of Registration. If you have employees, you register for state income tax withholding and, separately, for unemployment insurance with the Division of Employment Security. Your EIN is the federal identifier that ties these state accounts together.

If you formed an LLC or corporation, you also registered the entity with the North Carolina Secretary of State - a different step from both the EIN and NCDOR registration. See North Carolina LLC tax filing and the business tax hub for how these accounts fit together.

Common EIN Mistakes to Avoid

A few errors recur. First, paying a third party for an EIN: the IRS issues it for free, and paid "filing services" add no value to the number itself. Second, applying for multiple EINs when you do not need them - a single business generally keeps one EIN for its life, though you may need a new one if you change entity type.

Third, naming the wrong responsible party. The IRS expects the true principal owner or controller, and you should update the IRS (using Form 8822-B) if that person changes. Fourth, losing the CP 575 confirmation letter; keep it, because reissuing proof of your EIN later (a 147C letter) takes time.

Finally, confusing the EIN with state registrations. An EIN alone does not register you for North Carolina withholding, sales tax, or local licenses. Treat the EIN as the first step, then complete NC-BR registration and any North Carolina licenses your activity requires.

Using and Protecting Your EIN

Once issued, your EIN is permanent - it is not reused or reassigned, even if you never file with it. Use it consistently on federal returns, payroll, information returns you issue, and bank paperwork. Guard it as carefully as an SSN, since it can be used in identity theft against your business.

You generally keep the same EIN for the life of the business. You need a new EIN mainly when the entity itself changes - for instance, a sole proprietor incorporates or a partnership converts to a corporation. Simply changing your business name or address does not require a new EIN; you update the IRS instead.

If you close the business, you can ask the IRS to close the business account tied to the EIN, though the number is never truly canceled. With your EIN in hand and your North Carolina registrations complete, you are set up to file federal and state taxes correctly. See how to get an EIN for the national overview.

Frequently Asked Questions

Is there a separate North Carolina EIN?

No. The EIN is a federal number issued by the IRS and used nationwide. North Carolina does not issue its own EIN. After getting your federal EIN you register with the NC Department of Revenue using Form NC-BR for state tax accounts.

How much does an EIN cost in North Carolina?

Nothing. The IRS issues EINs for free through its online application, or by fax or mail using Form SS-4. Avoid third-party websites that charge a fee to obtain what is a free government service.

How long does it take to get an EIN?

The online IRS application issues the EIN immediately. Fax applications using Form SS-4 typically take about four business days, and mailed applications about four weeks. Online is the fastest option for eligible applicants.

What is Form NC-BR?

Form NC-BR is North Carolina's Business Registration Application, filed with the Department of Revenue to register for income tax withholding and sales and use tax. You use your federal EIN when completing it, and can file online.

Do I need an EIN for a North Carolina sole proprietorship?

Not always. A sole proprietor with no employees may use a Social Security number, but many get an EIN to open a business bank account and keep the SSN private. An EIN is required once you hire employees.

Related

More North Carolina business guides

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Sources

  1. IRS - Apply for an EIN Online (free; immediate).
  2. IRS - How to Apply for an EIN.
  3. IRS - About Form SS-4.
  4. IRS - Do You Need an EIN?
  5. IRS - Responsible Parties and Nominees.
  6. North Carolina Department of Revenue - Business Registration (Form NC-BR).
  7. North Carolina Department of Revenue - Sales and Use Tax.
  8. North Carolina Department of Revenue - Withholding Tax.
  9. North Carolina Secretary of State - Business Registration.
  10. IRS - Single Member LLCs.
  11. IRS - Change of Responsible Party (Form 8822-B).
  12. U.S. Small Business Administration - Get Federal and State Tax ID Numbers.
  13. Cornell Law School Legal Information Institute - Employer Identification Number.

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 North Carolina Department of Revenue before acting.