How to Get an EIN in North Dakota (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Sep 10, 2026

An EIN (Employer Identification Number) is a free federal tax ID from the IRS. Any North Dakota business can apply online at IRS.gov and receive the number immediately, by fax, or by mail using Form SS-4. There is no North Dakota charge, and third-party sites that charge for an EIN are unnecessary.

What an EIN Is and Who Needs One

An Employer Identification Number is a nine-digit federal tax identification number the IRS assigns to a business, much like a Social Security number for the entity. It identifies your business on federal tax filings, payroll, and information returns. Getting one is free directly from the IRS.

You must have an EIN if your business has employees, is a corporation or partnership, is a multi-member LLC, files certain excise or employment tax returns, or withholds taxes on income paid to a non-resident. A single-member LLC or sole proprietor without employees can use an SSN but an EIN is still recommended.

How to Apply for an EIN

The fastest way is the IRS online EIN application. If the responsible party has a valid taxpayer ID (SSN or ITIN), the application runs in one session and issues the EIN immediately on completion. The online tool is available during posted hours, and you should download and save the confirmation notice (CP 575).

If you cannot apply online, file Form SS-4 by fax (typically about four business days) or by mail (several weeks). International applicants without an SSN or ITIN can apply by phone. The application is the same nationwide; there is no separate North Dakota EIN. Beware paid "filing services" — the IRS issues EINs at no cost.

The Responsible Party

Every EIN application must name a responsible party — the individual who ultimately owns or controls the business and its funds. For most small businesses this is the owner. The IRS limits online applications to one EIN per responsible party per day.

The responsible party must generally have their own taxpayer identification number. If the owner has neither an SSN nor an ITIN, the business applies by fax, mail, or phone rather than online. Keep the responsible-party information current; you update it with the IRS using Form 8822-B when it changes.

EIN vs. North Dakota State Tax Registration

The federal EIN is not the same as a North Dakota state tax number. After getting the EIN, most businesses separately register with the North Dakota Office of State Tax Commissioner for the state taxes they trigger — for example, a sales-tax permit if you sell taxable goods, or a withholding account if you hire employees. State registration usually asks for your EIN.

Think of the EIN as your federal identifier and the state registration as your North Dakota identifier; you generally need both. Review North Dakota licensing and North Dakota LLC tax filing to see which state accounts apply to your business.

What You Use an EIN For

An EIN unlocks the basic operations of a business. Banks require it to open a business account for an LLC, corporation, or partnership. You use it to run payroll and file employment taxes, to file the business's federal returns, and on the W-9 forms you give clients so they can issue you 1099s.

Using an EIN instead of your SSN on vendor and client paperwork also reduces exposure of your personal number. If your business structure changes — for example, a sole proprietor incorporates — you may need a new EIN; the IRS lists the situations that require one. Keep your CP 575 confirmation in a safe place.

Common EIN Mistakes to Avoid

The most common mistake is paying a third-party website for something the IRS provides free. Another is applying for multiple EINs when one is enough, or getting an EIN before finalizing the entity, which can attach the number to the wrong structure. Form your LLC first, then get the EIN.

Also avoid guessing on the responsible party or entity type on Form SS-4, since errors can cause IRS notices later. If you already have an EIN and only your address or responsible party changed, update it rather than reapplying. See the national EIN guide for edge cases.

How the Four EIN Application Channels Compare

The IRS accepts an EIN application four ways, and the SS-4 information is the same regardless of channel — only the speed and eligibility differ. The online tool is the fastest but requires the responsible party to already have a valid SSN or ITIN, and the application must be completed in one sitting since it does not save partial progress. Fax and mail are open to any applicant, including those without a US taxpayer ID for the entity itself, but take longer to process.

Because the online system limits each responsible party to one EIN per day, gather your business information — legal name, entity type, reason for applying, and start date — before you begin so you do not have to restart the session or wait until the next day.

When You Need a New EIN vs. Keeping Your Existing One

Whether you need a new EIN depends on what changed about your business, not simply a name or address update — those never require a new number. A sole proprietor needs a new EIN only if they incorporate, form a partnership, or declare bankruptcy. A corporation needs a new EIN if it gets a new charter, becomes a subsidiary, converts to a partnership or sole proprietorship, or merges into a new corporation; electing S-corporation tax treatment alone does not trigger a new EIN.

For an LLC, you generally keep your existing EIN when you change your tax election to corporate or S-corp status, or when you convert a partnership to an LLC taxed as a partnership. You need a new EIN if you terminate the LLC to form a new corporation or partnership, or if a single-member LLC that previously used the owner's SSN takes on employees or must file excise tax returns under its own number.

Canceling or Closing an EIN Business Account

The IRS cannot cancel an EIN outright. Once assigned, an EIN becomes that entity's permanent federal taxpayer identifier and is never reissued to another business, even if you never use it. What you can do instead is ask the IRS to deactivate the account: mail a letter identifying the entity's legal name and address, the EIN, the EIN assignment notice if you still have it, and your reason for closing.

Before the IRS will deactivate the account, you must file any outstanding tax returns and pay any tax you owe. Dissolving your North Dakota LLC or corporation with the Secretary of State is a separate step from closing the federal EIN account — see how to dissolve an LLC in North Dakota for the state-side wind-up process.

Frequently Asked Questions

How much does an EIN cost in North Dakota?

Nothing. The IRS issues EINs for free. Apply online at IRS.gov or by fax or mail with Form SS-4; there is no state charge and no need to pay a third-party service.

How do I get an EIN in North Dakota?

Apply online at IRS.gov if the responsible party has an SSN or ITIN, and receive the EIN immediately. Otherwise file Form SS-4 by fax, mail, or phone.

Does a single-member LLC need an EIN?

Not always — a single-member LLC with no employees can use the owner's SSN — but an EIN is recommended and is required if you hire employees or elect corporate taxation.

Is an EIN the same as a state tax ID?

No. The EIN is a federal number. You separately register with the North Dakota Office of State Tax Commissioner for North Dakota taxes like sales tax or withholding, and that registration usually asks for your EIN.

How long does it take to get an EIN?

The online application issues the EIN immediately. Fax applications take about four business days, and mailed Form SS-4 applications can take several weeks.

What if I don't have an SSN or ITIN?

You can still get an EIN. Applicants without an SSN or ITIN — generally international applicants — apply by phone, fax, or mail with Form SS-4 rather than online, since the online tool requires the responsible party's own taxpayer ID.

Can I cancel my EIN once I have one?

Not exactly. The IRS does not cancel EINs, since each one is permanent once assigned. You can ask the IRS to deactivate the account by mailing a letter with your EIN, legal name, address, and reason for closing, after filing any outstanding tax returns.

Related

• How to get an EIN (hub)
• What is an ITIN
• Form an LLC in North Dakota
• North Dakota LLC tax filing
• How to form an LLC (cluster hub)
• How to get an EIN
• Business tax basics
• Registered agent overview
• Legal glossary

Sources

1. IRS - Get an Employer Identification Number (free EIN).
2. IRS - Apply for an EIN Online.
3. IRS - About Form SS-4, Application for Employer Identification Number.
4. IRS - Limited Liability Company (LLC) federal classification.
5. IRS - Single Member Limited Liability Companies.
6. IRS - Business Structures.
7. IRS - Sole Proprietorships.
8. SBA - Register your business (SBA).
9. USA.gov - Start your own business (USA.gov).
10. IRS - S Corporations.
11. IRS - Do You Need a New EIN (entity-change rules).
12. IRS - If You No Longer Need Your EIN (deactivation process).
13. North Dakota Office of State Tax Commissioner - business and tax registration.
14. ND Office of State Tax Commissioner - Income tax withholding for employers.
15. North Dakota Secretary of State - Business division (formation, filings, and fee schedule).
16. North Dakota Secretary of State - FirstStop online business filing.

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 the IRS and North Dakota Office of State Tax Commissioner and the IRS before acting.