STEP-BY-STEP EXPLANATION OF THE LICENSING PROCESS
2. Federal Employer Identification Number (FEIN), also known as Tax Identification Number (TIN)
A FEIN is a nine-digit number assigned by the IRS. The IRS uses the number to identify business taxpayers who are required to file various tax returns. FEINs are used by employers, sole proprietors, partnerships, corporations, nonprofit organizations, trusts, estates of decedents, government agencies, certain individuals and other business entities.
Generally, you will need an FEIN if you answer "Yes" to any of the following questions:
 | Do you have employees? |
| Do you operate your business as a corporation LLC or a partnership? |
| Do you file any of these tax returns: Employment, Excise, or Alcohol, Tobacco and Firearms? |
| Do you withhold taxes on income, other than wages, paid to a non- resident alien? |
| Do you have a Keogh plan? (a tax-deferred pension account) |
| Are you involved with any of the following types of organizations: |
- Trusts (except certain grantor-owned revocable trusts)
- IRAs
- Exempt Organizations
- Estates
- Real Estate Mortgage Investment
- Nonprofit Organizations
- Farmer's Cooperatives
- Plan Administrators
For more specific information about whether or not you are required to obtain an FEIN, you should refer to IRS Publication 1635. You can obtain a copy of IRS Pub. 1635 online at www.irs.gov.
The quickest and easiest way to apply for your FEIN is at the online Business Resource Center (select the "Start a Business") website. You may also fill out a copy of IRS Form SS-4 (Application for Federal Employer Identification Number) and apply by phone, fax or mail. This form is available at IRS and Social Security Administration offices, or you can request one by calling (800) 829-4933. You can also obtain a copy of IRS Form SS-4 online at www.irs.gov.
To apply by phone:
Call (800) 829-4933 to request a Form SS-4
To apply by fax:
Complete IRS Form SS-4, and fax it to (631) 447-8960.
To apply by mail:
Complete the application and mail it to the service center for the District of Columbia:
IRS 1040
ATTN: FEIN Operations
Waverly Avenue
Holtsville, New York 11742
Back to top 
