By whom is the employer identification number (EIN) assigned
The IRS.
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The employer identification number (EIN) is assigned by the Internal Revenue Service (IRS) in the United States. The EIN is a unique nine-digit number used to identify businesses and other entities for tax purposes.
To obtain an EIN, you can follow these steps:
1. Determine if you are eligible for an EIN: Generally, businesses and organizations that have employees, operate as partnerships or corporations, or file certain types of tax returns, need an EIN.
2. Choose your application method: There are several ways to apply for an EIN. The most common method is to apply online through the IRS website. You can also apply by mail or fax by completing Form SS-4 and sending it to the appropriate IRS office.
3. Gather the necessary information: You will need to provide certain information when applying for an EIN. This includes the legal name and address of your business or organization, the responsible party's name and Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), the type of entity, and the reason for applying.
4. Complete the application: If you are applying online, you will be guided through a series of questions to complete the application. If applying by mail or fax, you will need to fill out Form SS-4 and include all the required information.
5. Submit the application: After completing the application, submit it to the IRS using your chosen method. If applying online, you will receive your EIN immediately upon successful submission. If applying by mail or fax, the processing time will be longer.
6. Receive your EIN: Once the IRS processes your application and verifies the information, you will be assigned an EIN. You will receive a letter with your EIN that serves as official confirmation.
Remember, the IRS is the authority responsible for assigning EINs, so it's important to use official IRS channels and resources to obtain your EIN.