Does a North Dakota single-member LLC need an EIN?

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

It is not always required, but it is usually recommended. A single-member LLC with no employees and no excise tax liability can use the owner's Social Security number, but an EIN is required to hire employees and is needed by most banks to open a business account. The EIN is free from the IRS.

Quick facts

Formation document: Articles of Organization, filed with the North Dakota Secretary of State
Filing portal: FirstStop, the Secretary of State's online business system
Default tax status: Disregarded entity - profit on the owner's Form 1040 (Schedule C)
Registered agent: Required - a North Dakota resident or authorized entity with a physical address
EIN: Free from the IRS (Form SS-4); needed to hire or open most bank accounts
Ongoing: Annual report to the Secretary of State; state income tax on the owner

The same question in every other state

This requirement is set at state level, so the answer changes when you cross a state line. Below is how 17 other states answer the same question, each linked to the page that cites the agency it came from. The full breakdown is on How to Form an LLC.

State	Answer
Alabama	A single-member LLC that is a disregarded entity (sole proprietorship) generally does not need an EIN unless it has employees or elects to be taxed as a corporation. If it does not have employees and is not taxed as a corporation, it can use the owner's Social Security number.
Alaska	Yes, if the single-member LLC has employees or elects to be taxed as a corporation. Even if not legally required, an EIN is generally needed to open a business bank account.
Colorado	Not always, but usually. A single-member LLC with no employees and no excise tax liability can use the owner's Social Security number.
Hawaii	It is required if the LLC has employees, owes excise or employment taxes, or elects corporate taxation. A disregarded single-member LLC with no employees can use the owner's SSN for federal income tax, but most banks require an EIN to open an account.
Kansas	It is required if the LLC has employees, owes excise or employment taxes, or elects corporate taxation. A disregarded single-member LLC with no employees can use the owner's SSN for federal income tax, but most banks require an EIN to open an account.
Massachusetts	Not always for income tax, but almost always in practice. An SMLLC with employees or certain excise tax obligations must have its own EIN.
Michigan	Not strictly for income tax, since it is disregarded, but it needs one to hire employees, elect S-corp status, or open a business bank account. The EIN is free, so most owners get one.
Minnesota	A single-member LLC with no employees can often use the owner's SSN for federal taxes, but it needs an EIN if it hires employees, owes certain excise taxes, or elects corporate taxation. Most owners get an EIN anyway for banking and privacy.
Missouri	It is required if the LLC has employees, owes excise or employment taxes, or elects corporate taxation. A disregarded single-member LLC with no employees can use the owner's SSN for federal income tax, but most banks require an EIN to open an account.
Montana	Not always for income tax, because a single-member LLC with no employees may use the owner's SSN. In practice most get one: an EIN is required once you hire employees or owe certain excise taxes, and nearly every bank requires it to open a business account.
New Mexico	Not always, but usually in practice. A disregarded SMLLC with no employees and no excise tax obligations can use the owner's Social Security number federally.
North Carolina	Not always. A disregarded single-member LLC may use the owner's Social Security number for income tax.
Oregon	An EIN is required once the LLC has employees or owes certain excise taxes. Without employees, the owner may use their Social Security number for income tax, but most banks require an EIN to open a business account.
South Dakota	Not always for income tax - a disregarded LLC with no employees and no excise liability may use the owner's SSN. But an EIN is required once you hire employees, owe certain excise taxes, or elect corporate or S-corp treatment.
Texas	It is required if the LLC has employees or owes certain federal excise taxes, because the IRS treats a disregarded LLC as a separate entity for those taxes. Even when not required, most banks demand one to open a business account.
Virginia	It is required once the LLC has employees or owes certain federal excise taxes, because the IRS treats a disregarded single-member LLC as a separate entity for those taxes. Even when not strictly required, nearly every bank asks for an EIN to open a business account.
Wisconsin	It must have one if it has employees or owes certain excise taxes. Without employees the owner may use their Social Security number for income tax, but in practice most banks require an EIN before opening a business account.

Full context for North Dakota

This page answers one question. The complete North Dakota guide -- covering the surrounding requirements, the forms, the agency, and what happens if you get it wrong -- is at Single-Member LLC in North Dakota (2026).

Sources

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 and fees change; verify current requirements with the relevant government agency before acting.