How to Get an EIN in Washington (2026)

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

An EIN is a federal number issued by the IRS, not by Washington, and it is free. Apply through the IRS online EIN Assistant and the number is issued immediately. Washington businesses then file a Business License Application with the Department of Revenue to receive a UBI number; the processing fee for a new business is $50.

Quick Answer

Issuer: Internal Revenue Service (federal), not Washington State
Cost: $0 - the IRS never charges for an EIN
Fastest method: IRS online EIN Assistant; number issued immediately
Form: IRS Form SS-4
Limit: One EIN per responsible party per day
Washington step: Business License Application with the Department of Revenue
UBI processing fee: $50 to open the first location of a new business/UBI

EIN vs. UBI: Two Different Numbers

Washington business owners routinely confuse two identifiers. The EIN - Employer Identification Number - is a nine-digit federal tax identifier issued by the IRS. The UBI - Unified Business Identifier - is a nine-digit Washington number issued when you complete the state's Business License Application.

You generally need both. The EIN identifies the business to the IRS for payroll, excise, and entity returns. The UBI identifies it to Washington agencies for business and occupation tax, sales tax, unemployment insurance, and workers' compensation. Neither substitutes for the other, and getting them in the right order - EIN first, then the state application - saves rework.

Who Needs an EIN

The IRS requires an EIN if the business has employees, if it operates as a corporation or a partnership, if it files employment, excise, or certain other returns, or if it withholds taxes on income paid to a non-resident alien. A multi-member LLC needs one because it is treated as a partnership by default.

A single-member LLC with no employees can sometimes use the owner's Social Security number for income tax, but it still needs its own EIN for employment and certain excise taxes, and nearly every bank asks for one to open an account in the company's name. See single-member LLCs and how to form an LLC in Washington. There is also a privacy argument: an EIN keeps your Social Security number off every client's Form W-9.

Step 1: Form the Entity First

If you are forming an LLC or a corporation, file with the Washington Secretary of State before you apply for the EIN. The IRS application asks for the entity's exact legal name and the state and date of formation, and a mismatch between the IRS record and the Secretary of State record causes problems later at banks and with payroll providers.

See Washington Certificate of Formation, Washington Articles of Organization, and Washington registered agent requirements. Confirm the filing landed with the Washington business entity search before moving on. Sole proprietors skip this step entirely.

Step 2: Apply for the EIN

The fastest route is the IRS online EIN Assistant, available to applicants whose principal business is in the United States and whose responsible party has a valid taxpayer identification number. The session must be completed in one sitting, and the EIN is issued immediately at the end, with a downloadable confirmation notice.

The alternative is Form SS-4, submitted by fax or mail, which takes substantially longer. International applicants without a U.S. taxpayer identification number apply by phone using the IRS international line.

Two rules catch applicants out. First, the IRS limits issuance to one EIN per responsible party per day. Second, the responsible party must be a natural person who controls or manages the entity, not another company. Applying is free; any site charging a fee is a third-party intermediary. Owners without a Social Security number should read what an ITIN is.

Step 3: File the Washington Business License Application

Washington runs business registration through the Department of Revenue's Business Licensing Service. One Business License Application registers the business, assigns the UBI number, and can add endorsements for city licenses and regulated activities in the same submission.

The Department of Revenue states that if you are opening the first location of a new business or UBI, or re-opening a business or UBI with no active locations, the processing fee is $50. Additional endorsements carry their own fees, which vary by endorsement. As soon as the UBI is issued you may begin using it for business purposes. See Washington business licenses and the national licensing overview.

Step 4: Set Up Washington Tax Accounts

Washington has no personal income tax, but it does levy the business and occupation (B&O) tax on gross receipts, plus retail sales tax on taxable sales. Both are administered by the Department of Revenue and reported under your UBI. Filing frequency is assigned based on expected volume.

If you have employees, add unemployment insurance with the Employment Security Department and workers' compensation coverage with the Department of Labor & Industries. Federal payroll deposits and returns use the EIN. See Washington LLC tax filing and business tax overview.

Common EIN Mistakes

The most expensive mistake is paying for an EIN. The IRS charges nothing, and a paid intermediary adds a delay and a middleman between you and your own tax record. The second is applying before the entity exists, which produces an IRS record that does not match the Secretary of State record. The third is naming an entity rather than an individual as the responsible party.

A fourth is applying for a second EIN when you do not need one. Changing your business name, changing your address, or adding a location does not require a new EIN - those are updates to the existing record. A new EIN is generally needed when the entity type or ownership structure changes, such as a sole proprietorship incorporating.

After You Have the EIN

Save the IRS confirmation notice, form CP 575, somewhere permanent. Banks, payroll providers, and lenders ask for it, and the IRS does not reissue it - a replacement confirmation letter has to be requested separately. Then open the business bank account, which is the single most useful step for keeping the entity's liability shield credible.

If you later elect S corporation treatment, the EIN carries over; see S-corp vs LLC. Keep the Washington annual report current, keep a written operating agreement, and when the business closes, follow how to dissolve an LLC in Washington and close the DOR accounts under the UBI.

Frequently Asked Questions

How much does an EIN cost in Washington?

Nothing. The EIN is issued by the IRS, not by Washington State, and the IRS never charges for it. Applications made through the online EIN Assistant, by fax or mail on Form SS-4, or by phone for international applicants are all free. Any website charging a fee is a third-party intermediary.

How fast can I get an EIN in Washington?

Immediately, if you use the IRS online EIN Assistant and your principal business is in the United States with a responsible party who has a valid taxpayer identification number. The session must be completed in one sitting. Fax and mail applications on Form SS-4 take substantially longer.

What is the difference between an EIN and a UBI number?

The EIN is a federal nine-digit tax identifier issued by the IRS. The UBI, or Unified Business Identifier, is a Washington number assigned when you complete the state's Business License Application with the Department of Revenue. Most businesses need both, and the EIN is obtained first.

How much is the Washington Business License Application fee?

The Department of Revenue states that opening the first location of a new business or UBI, or re-opening a business or UBI with no active locations, carries a $50 processing fee. Additional endorsements added to the application carry their own separate fees that vary by endorsement.

Does a Washington sole proprietor need an EIN?

Not always. A sole proprietor with no employees can generally use a Social Security number for income tax. An EIN becomes necessary once you hire, and most banks want one to open an account in the business name. It also keeps your Social Security number off client Forms W-9.

Do I need a new EIN if my business changes?

Usually not. Changing the business name, moving, or adding a location does not require a new EIN. A new EIN is generally required when the entity type or ownership structure changes, for example when a sole proprietorship incorporates or a single-member LLC takes on additional owners.

Sources

IRS - Get an Employer Identification Number (free; online assistant; one EIN per responsible party per day).
IRS - About Form SS-4, Application for Employer Identification Number.
IRS - Do You Need an EIN?
IRS - Responsible Parties and Nominees.
Washington Department of Revenue - Apply for a business license.
Washington Department of Revenue - Business Licensing and Renewals FAQs ($50 processing fee for a new business/UBI; UBI issuance).
Washington Department of Revenue - New business information.
Washington Department of Revenue - Variable business license processing fees.
Washington Secretary of State - Corporations and Charities Division.
IRS - Single Member Limited Liability Companies.

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 amounts with the Internal Revenue Service and the Washington Department of Revenue before acting.