How to Get an EIN in Tennessee (2026): Free From the IRS

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

An EIN is federal. Tennessee does not issue one and cannot charge you for one - the IRS issues every EIN, free of charge. Apply through the IRS online EIN application or on Form SS-4 after the Tennessee Secretary of State has accepted your entity filing. Then register separately with the Tennessee Department of Revenue for franchise and excise tax, which every registered LLC and corporation must pay.

Quick Answer

Issuer
IRS - not the State of Tennessee
Cost
$0 - free, always
Form
Form SS-4, or the IRS online EIN application
Limit
One EIN per responsible party per day
Tennessee follow-up
Register for franchise and excise tax with the Department of Revenue
Minimum franchise tax
$100, payable whether the company is active or inactive
TN annual report
$300 minimum for LLCs, up to $3,000 maximum

An EIN Is Federal, Not a Tennessee Number

The phrase "Tennessee EIN" is a search habit, not a real thing. An Employer Identification Number is a nine-digit federal taxpayer identification number issued only by the Internal Revenue Service. There is no state version, no Tennessee application, and no reason for a Tennessee business to pay anyone for one.

What is genuinely state-specific is what comes after the EIN. Tennessee assigns its own account numbers when you register with the Tennessee Department of Revenue for franchise and excise tax, sales tax, or withholding, and the Secretary of State assigns a control number to your entity. Those are separate identifiers that sit alongside the EIN.

Third-party sites that charge a fee to "obtain your Tennessee EIN" are reselling a free federal service. The IRS states plainly that it is a free service offered by the Internal Revenue Service. See the national how to get an EIN guide for the federal process in full.

Who Needs an EIN in Tennessee

An EIN is required if the business has employees, files certain excise returns, withholds tax on income paid to a nonresident alien, maintains a qualified retirement plan, or is taxed as a partnership or a corporation. That last category captures nearly every multi-member LLC and every LLC that has elected S corporation treatment.

A single-member LLC with no employees is a disregarded entity federally and may use the owner's Social Security number for income tax. Even so, most Tennessee owners get an EIN: banks generally require one to open a business account, clients ask for it on Form W-9, and it keeps the owner's Social Security number out of circulation.

Sole proprietors follow the same rule - required with employees, optional otherwise. If you are still deciding on structure, see what an LLC is and how to form an LLC in Tennessee. For single-owner mechanics, read single-member LLC rules and the national formation guide.

How to Apply, Step by Step

Register the Tennessee entity first. Apply for the EIN only after the Tennessee Secretary of State has accepted your formation filing, so the EIN is issued in the entity's exact legal name. An EIN issued under a name the state later rejects creates a mismatch you must correct with the IRS.

Identify the responsible party. The IRS requires a natural person - the individual who ultimately owns or controls the entity and directs its funds and assets - and that person's SSN or ITIN. Nominees are not acceptable. The IRS issues only one EIN per responsible party per day, so if you are forming several entities, plan on one application per day.

Apply through the IRS. The online EIN application issues the number immediately once the session completes; it must be finished in one sitting. Applicants without an SSN or ITIN cannot use the online tool and file Form SS-4 by fax or mail instead. Then save the confirmation letter permanently. If the responsible party is a foreign individual without an SSN, see what an ITIN is.

Tennessee Franchise and Excise Tax

Tennessee's distinguishing feature for entity owners is that registering with the Secretary of State creates a tax obligation regardless of profit. The Department of Revenue states that if you are a corporation, limited partnership, limited liability company, or business trust chartered, qualified, or registered in Tennessee or doing business in this state, you must register for and pay franchise and excise taxes.

The two taxes measure different things. Franchise tax is based on net worth - total assets minus liabilities. Excise tax is based on net earnings or income for the tax year. The minimum franchise tax is $100, and the department states it is payable if you are incorporated, domesticated, qualified, or otherwise registered through the Secretary of State to do business in Tennessee, regardless of whether the company is active or inactive.

That last clause matters: a dormant Tennessee LLC still owes the minimum franchise tax. Confirm the current rates on the Department of Revenue's due dates and tax rates page, and register through the department's online system after you have your EIN. See Tennessee LLC tax filing.

No General State Income Tax on Wages

Tennessee is often described as a no-income-tax state, and for individual wage and salary income that is accurate. What Tennessee does tax at the entity level is the franchise and excise tax described above, which many owners overlook precisely because they expect a state with no personal income tax to have no state business tax either.

The practical effect is that a Tennessee LLC's state tax burden is driven by entity-level franchise and excise tax rather than by pass-through income tax on the members. That inverts the planning many owners bring from other states, where the entity owes little and the members owe on their personal returns.

Federal treatment is unchanged: a single-member LLC reports on the owner's return, a multi-member LLC files Form 1065, and an S corporation election means Form 1120-S. Members active in the business still owe federal self-employment tax on their share of business earnings, and an S-corp election can change that.

The Tennessee Annual Report

Separate from tax, every Tennessee LLC files an annual report with the Tennessee Secretary of State. The LLC fee is unusual: it starts at a $300 minimum and increases by $50 per member for members above six, up to a $3,000 maximum. That is materially higher than most states charge, and it should be part of any decision to form in Tennessee.

The report keeps the entity in good standing. Missing it puts the LLC at risk of administrative dissolution, which does not extinguish debts and requires a reinstatement filing to cure. Because the fee is significant, budget for it as a fixed annual line item rather than a nuisance charge.

Keep the registered agent address current so the Secretary of State's notices arrive. See the Tennessee annual report guide, Tennessee registered agent requirements, and Tennessee LLC cost for the full annual picture.

Common EIN Mistakes

Paying for it. The most expensive EIN mistake is buying one. The IRS charges nothing. Any site quoting a price is charging for form-filling you can do yourself in minutes.

Applying before the entity exists. If the Secretary of State rejects your name after the IRS has issued the EIN, the federal record and the state record disagree, and reconciling them costs correspondence with the IRS. File the state document first.

Naming the wrong responsible party. The IRS wants the natural person who controls the entity, not a registered agent, attorney, or formation service. Listing a nominee can invalidate the application, and the responsible party must be updated with the IRS when control changes.

Applying repeatedly. The one-per-responsible-party-per-day limit is real. Multiple EINs for the same entity create filing confusion that takes months to unwind. If you already have an EIN for the entity, use it - and if the business closes, follow the IRS process to close the account rather than abandoning it. See dissolving a Tennessee LLC.

After You Have the EIN

With the EIN in hand, three things follow quickly. Open a business bank account in the entity's legal name and stop mixing entity money with personal money - commingling is what most often undermines an owner's liability protection in litigation.

Register with the Tennessee Department of Revenue for franchise and excise tax, and for sales tax or withholding if your activity requires them. Then check the licensing layer: Tennessee counties and municipalities administer a business license tied to gross receipts for many businesses, so confirm local requirements at Tennessee business license requirements.

Set up recordkeeping before the first transaction rather than after the first tax notice. Keep the EIN letter, the accepted certificate of formation, the operating agreement, and each filed report together. Verify your entity's status any time through the Tennessee business entity search.

Frequently Asked Questions

How do I get an EIN in Tennessee?

Apply to the IRS, not to Tennessee. Register the entity with the Tennessee Secretary of State first, then use the IRS online EIN application or file Form SS-4. The EIN is free and the online application issues it immediately. Afterward, register with the Tennessee Department of Revenue for franchise and excise tax.

How much does an EIN cost in Tennessee?

Nothing. The IRS issues EINs free of charge through its online application and on Form SS-4. Tennessee does not issue EINs and cannot charge for one. Any website quoting a price is charging a service fee for a free federal application you can complete yourself.

Does a Tennessee LLC need an EIN?

Yes if it has employees or is taxed as a partnership or corporation, which covers most multi-member LLCs and any LLC with an S corporation election. A single-member LLC with no employees may use the owner's Social Security number federally, but banks generally require an EIN to open an account.

Does a Tennessee LLC pay franchise and excise tax?

Yes. The Tennessee Department of Revenue requires any LLC, corporation, limited partnership, or business trust registered in Tennessee or doing business there to register for and pay franchise and excise taxes. The minimum franchise tax is $100 and is payable whether the company is active or inactive.

How much is the Tennessee annual report for an LLC?

The Tennessee LLC annual report fee starts at a $300 minimum and increases by $50 per member for members above six, up to a $3,000 maximum. It is filed with the Tennessee Secretary of State and is separate from franchise and excise tax paid to the Department of Revenue.

Who is the responsible party on an EIN application?

The natural person who ultimately owns or controls the entity and directs its funds and assets. The IRS requires that person's SSN or ITIN and does not accept nominees. The responsible party must be kept current with the IRS if control of the business changes.

Related

More Tennessee business guides

Form an LLC in Business License in Annual Report Articles of Organization Certificate of Formation DBA Filing LLC Cost LLC Tax Filing Operating Agreement Registered Agent Business Entity Search Dissolve an LLC in Start a Business in Sole Proprietorship in Foreign LLC in Single-Member LLC in Self-Employment Tax in Trademark a Name in

Sources

  1. IRS - Get an Employer Identification Number (free; who needs one).
  2. IRS - Apply for an Employer Identification Number (EIN) Online.
  3. IRS - About Form SS-4.
  4. IRS - Responsible Parties and Nominees.
  5. IRS - Limited Liability Company (LLC).
  6. IRS - About Form 1065.
  7. IRS - About Form 1120-S.
  8. IRS - Employment Taxes.
  9. Tennessee Department of Revenue - Franchise & Excise Tax ($100 minimum franchise tax; who must register).
  10. Tennessee Department of Revenue - Franchise & Excise Tax Due Dates and Tax Rates.
  11. Tennessee Secretary of State - What is the required filing fee? (LLC annual report: $300 minimum, $50 per member, $3,000 maximum).
  12. Tennessee Secretary of State - Business Services FAQs.
  13. Legal Information Institute - Limited liability company (LLC).

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, the Tennessee Secretary of State, and the Tennessee Department of Revenue before acting.