Corporations
EIN for Corporation: How to Apply (2026)
Every corporation needs an EIN for tax filing, payroll, banking, and compliance. Learn how to apply online or by fax, who qualifies as the responsible party, and what non-US founders need to know.
Every corporation must have an EIN. The IRS requires it for filing corporate tax returns (Form 1120 or 1120-S), withholding payroll taxes, and opening business bank accounts. There are no exceptions -- both C-Corps and S-Corps need an EIN. US residents with an SSN apply online at irs.gov and receive the EIN instantly. Non-US residents apply by fax using Form SS-4. ein.so handles fax applications for $49 (Standard) or $97 (Express).
A corporation is a legal entity separate from its owners. This separation means the corporation needs its own tax identification number -- an EIN. Unlike sole proprietors who can sometimes use their SSN, corporations have a hard requirement: no EIN, no corporate tax return, no payroll, no bank account. This guide walks you through every step of getting an EIN for your corporation.
For background on EINs in general, see what an EIN is. For a list of all entity types that need an EIN, see who needs an EIN.
Requirements
Why Does Every Corporation Need an EIN?
1.9 million corporations were formed in the US in 2024, and 100% of them required an EIN. Corporations use their EIN for virtually every financial and legal interaction with the federal government, banks, and business partners. Here are the 5 core reasons:
5 Core Corporate EIN Requirements
Corporate Tax Filing
C-Corps file Form 1120 and S-Corps file Form 1120-S. Both forms require an EIN. Without one, the IRS cannot process your corporate tax return or track your tax obligations.
Payroll and Employment Taxes
Corporations pay employees through payroll, which requires withholding federal income tax, Social Security, and Medicare. The EIN appears on every W-2, Form 941 (quarterly payroll return), and Form 940 (annual FUTA return).
Business Banking
No US bank will open a corporate bank account without an EIN. The bank uses the EIN to verify your corporation with the IRS and to report interest and account activity. This applies to checking accounts, savings accounts, credit cards, and loan applications.
Issuing Stock and Dividends
Corporations that issue dividends to shareholders must report them on Form 1099-DIV, which requires the corporation's EIN. Even if you do not currently pay dividends, the EIN is necessary for stock issuance records.
Business Licenses and Permits
State and local governments often require an EIN on business license applications. The EIN links your corporation's federal and state registrations, creating a consistent identification trail across jurisdictions.
Comparison
Do C-Corps and S-Corps Get Different EINs?
No -- both C-Corps and S-Corps use the same 9-digit EIN. The EIN itself does not indicate your tax election. When you first incorporate, the IRS assigns an EIN to your corporation as a C-Corp by default. If you later elect S-Corp status by filing Form 2553, you keep the same EIN. Approximately 5 million S-Corps and 1.7 million C-Corps file returns annually using their original EINs.
C-Corp vs S-Corp EIN Comparison
| Factor | C-Corp | S-Corp |
|---|---|---|
| EIN Required? | Yes | Yes (same EIN) |
| Tax Form | Form 1120 | Form 1120-S |
| Taxation | Double taxation (corporate + personal) | Pass-through to shareholders |
| New EIN After Election? | N/A | No -- keep existing EIN |
If you are considering S-Corp election for your corporation, read our S-Corp election guide and our dedicated page on EIN for S-Corps.
Step by Step
How Do You Apply for a Corporate EIN?
US residents receive their corporate EIN in under 15 minutes online at $0 cost. Non-residents receive theirs in 4-7 business days via fax. The application process is the same regardless of whether your corporation is a C-Corp or S-Corp. You need your articles of incorporation and the responsible party's personal identification.
Corporate EIN Application Checklist
| Document / Information | C-Corp | S-Corp |
|---|---|---|
| Articles of Incorporation | Required | Required |
| Responsible Party SSN/Passport | President or CEO | President or CEO |
| State of Incorporation | Required | Required |
| Form 2553 (S-Corp Election) | Not applicable | Filed separately after EIN |
| Tax Form Filed Annually | Form 1120 (21% federal rate) | Form 1120-S (pass-through) |
| Non-Resident Shareholders | Allowed | Not allowed |
| Maximum Shareholders | Unlimited | 100 |
For US Residents (with SSN or ITIN):
- Go to the IRS EIN Assistant at irs.gov
- Select "Corporation" as your entity type
- Specify the type of corporation (general, S-Corp, personal service, church-controlled)
- Enter the responsible party's name and SSN or ITIN
- Provide the corporation's legal name as shown on articles of incorporation
- Enter the corporate address and state of incorporation
- Submit and receive your EIN instantly
For Non-US Residents (without SSN or ITIN):
- Complete IRS Form SS-4 selecting "Corporation" as entity type
- Enter the responsible party's name and passport number
- Provide the corporation's legal name and state of incorporation
- Fax the completed form to the IRS at 855-215-1627
- Wait 4-7 business days for processing
- Receive your EIN confirmation by fax
Or let ein.so handle everything for $49 (Standard) or $97 (Express). Start your application.
Key Concept
Who Is the Responsible Party on a Corporate EIN Application?
The responsible party must be 1 individual person -- not an entity, not a registered agent. The IRS requires this person to control, manage, or direct the corporation and the disposition of its funds and assets. For corporations, the responsible party is the president, CEO, or another principal officer listed in the articles of incorporation or bylaws. The IRS rejects approximately 12% of corporate EIN applications due to responsible party errors.
Who Qualifies as the Responsible Party
The responsible party must provide their SSN, ITIN, or passport number (for non-US residents) on the EIN application. This links the corporation's EIN to a real individual, which the IRS uses for accountability purposes. If the responsible party changes, the corporation must update the IRS by filing Form 8822-B within 60 days.
Common mistakes on corporate EIN applications include listing the registered agent as the responsible party (incorrect -- the agent is a service provider, not a controller of funds) or listing another corporation as the responsible party (also incorrect -- must be an individual). Avoid these errors to prevent delays in your application.
For non-US residents forming a US corporation, the responsible party is the foreign founder or director who exercises actual control over the corporation. A US-based registered agent does not qualify. Read our guide on how to get an EIN for more details on the responsible party requirement.
Banking
Do You Need an EIN to Open a Corporate Bank Account?
100% of US banks require 3 documents for a corporate bank account: an EIN, articles of incorporation, and a corporate resolution (or meeting minutes authorizing the account). The EIN is the first document the bank will ask for. Mercury approves non-resident corporate accounts in 1-2 business days; traditional banks like Chase require an in-person visit.
Corporate Banking Document Checklist
When you apply for an EIN through ein.so, we provide your EIN Confirmation Letter (CP 575 equivalent). This letter serves as proof that the IRS assigned the EIN to your corporation and is accepted by all US banks. For non-US residents opening a US corporate bank account, this letter is essential.
For a complete walkthrough of using your EIN to open a bank account, including which banks are most friendly to non-US residents, see our EIN for bank account guide.