Industry Guide
EIN for Law Firms & Attorneys
Law firms need an EIN for IOLTA trust accounts, employee payroll, and state bar compliance. ein.so files Form SS-4 with the IRS. $49 Standard. $97 Express.
Law firms and attorneys need an EIN to open an IOLTA trust account, run payroll, and file business taxes. A firm structured as a PLLC, LLC, partnership, or corporation must have one. The IRS charges $0 for an EIN. US attorneys with an SSN apply online instantly. Non-resident attorneys and foreign-owned firms file Form SS-4 by fax to 855-215-1627. ein.so prepares and files the SS-4 for $49 Standard (4-7 business days) or $97 Express (2-3 business days).
A law firm is a regulated business entity, not just a professional practice. State bar rules require attorneys to hold client funds in a segregated IOLTA trust account. Banks require an EIN to open that account. The IRS requires an EIN for any firm with more than one owner or any firm that hires staff. This guide explains exactly when a law firm needs an EIN, how IOLTA and payroll trigger the requirement, how US and non-resident attorneys file Form SS-4, and what foreign-owned firms must file each year.
| Factor | Detail |
|---|---|
| IRS fee for EIN | $0 |
| ein.so Standard | $49 (4-7 business days) |
| ein.so Express | $97 (2-3 business days) |
| IRS EIN fax number | 855-215-1627 |
| Key form | Form SS-4 |
| Non-resident ID field | Passport number on Line 7b |
| Annual filing (foreign-owned SMLLC) | Form 5472 + pro-forma Form 1120 |
Do You Need
Do Law Firms and Attorneys Need an EIN?
A law firm needs an EIN if it operates as a PLLC, LLC, partnership, or professional corporation, or if it hires employees. The IRS requires an EIN for any entity with more than one member and for any firm running payroll. Solo attorneys filing as sole proprietors can use an SSN, but banks require an EIN to open an IOLTA trust account.
| Situation | EIN Needed? |
|---|---|
| Multi-attorney partnership or PLLC | Yes (required) |
| Solo attorney professional LLC / PLLC | Yes (required) |
| Solo attorney sole proprietor, no employees | Recommended |
| Law firm with employees or paralegals on payroll | Yes (required) |
| Firm opening an IOLTA client trust account | Yes (bank requires it) |
| Non-US attorney with a US LLC | Yes (required) |
Why Law Firms Get an EIN
- IOLTA trust accounts — Banks require an EIN to open the client trust account that bar rules mandate.
- Payroll — An EIN is required to pay associates, paralegals, and staff. See EIN for hiring employees.
- Business banking — Open a firm operating account. See EIN for a bank account.
- Tax filing — Partnerships and corporations file business returns under the firm EIN.
- SSN privacy — The EIN replaces your SSN on W-9s, engagement letters, and vendor forms.
See who needs an EIN for complete eligibility rules.
Use Cases
When Does a Law Firm Use Its EIN?
A law firm uses its EIN to open IOLTA and operating bank accounts, run payroll, file partnership or corporate tax returns, and complete vendor W-9 forms. The EIN identifies the firm as a single legal taxpayer separate from each attorney's personal Social Security Number.
IOLTA Client Trust Accounts
Payroll for Associates and Staff
Partnership and Corporate Tax Returns
Vendor and Client W-9 Forms
Step-by-Step
How Do Attorneys Apply for a Law Firm EIN?
Attorneys apply for a law firm EIN on Form SS-4 using the firm's exact legal name on Line 1. US attorneys with an SSN file online at irs.gov and receive the EIN instantly. Non-resident attorneys and foreign-owned firms fax Form SS-4 to 855-215-1627 with a passport number on Line 7b. Most correct filings issue within 4-7 business days.
Form Your Law Firm Entity
Gather Firm Details
Complete Form SS-4
Submit and Receive Your EIN
Law Firm SS-4 Field Guide
| SS-4 Field | Law Firm Entry |
|---|---|
| Line 1 (Legal name) | Your firm legal name, e.g., "Smith Law PLLC" |
| Line 4 (Address) | Firm business address |
| Line 7a (Responsible party) | Managing attorney or owner name |
| Line 7b (SSN/ITIN/EIN) | SSN for US attorneys, passport number for non-residents |
| Line 8a (LLC) | Check yes if a PLLC or LLC |
| Line 10 (Reason) | Started new business |
| Line 16 (Principal activity) | Legal services |
The most common rejection cause for non-resident filers is address formatting. The IRS silently rejects malformed international addresses. ein.so reformats your address to an IRS-accepted style. See the full SS-4 form guide and the complete EIN application process. Non-resident attorneys should also review EIN without an SSN.
Methods Compared
How to Get an EIN for a Law Firm
A law firm gets an EIN through four methods: online (instant, SSN required), fax (4-7 days), phone for international applicants, or a filing service. The IRS charges $0 for the EIN itself. Service fees cover preparation and submission, which matters most for firms without an SSN.
| Method | Speed | Cost | SSN Required? |
|---|---|---|---|
| Online | Instant | $0 | Yes |
| Fax | 4-7 days | $0 | No |
| Phone (international) | Same call | $0 | No |
| ein.so Standard | 4-7 days | $49 | No |
| ein.so Express | 2-3 days | $97 | No |
US attorneys with a Social Security Number should use the free online application for an instant EIN. Non-resident attorneys and foreign-owned firms cannot use the online tool because it requires an SSN. They file by fax, which ein.so handles for $49 Standard or $97 Express. See the EIN cost breakdown and EIN processing time for full timing details.
Banking
How Does a Law Firm Use Its EIN for Trust and Operating Accounts?
A law firm uses its EIN to open both an IOLTA client trust account and a firm operating account. Banks require the EIN to identify the firm as the account fiduciary. Keeping client funds in a separate IOLTA account is a state bar requirement, and the EIN keeps those funds off any attorney's personal SSN.
IOLTA Trust Account
Firm Operating Account
Remote Banking for Non-Resident Owners
Tax Considerations
What Tax Filings Apply to a Law Firm With an EIN?
A law firm's tax filings depend on its entity type. Partnerships and professional corporations file business returns under the firm EIN. A foreign-owned single-member US LLC files Form 5472 with a pro-forma Form 1120 each year. The penalty for not filing Form 5472 is $25,000. ein.so files your EIN and does not provide tax advice.
Domestic Firm Returns
Foreign-Owned LLC: Form 5472 + 1120
Payroll Tax Reporting
BOI Report to FinCEN
ein.so handles the EIN application only. Work with a US CPA familiar with law firm trust accounting and, for foreign-owned firms, non-resident filing rules. Confirm IOLTA interest reporting and 1099 obligations with your CPA and state bar. See EIN for non-residents for the full non-resident path.
Next Steps
After Getting Your Law Firm EIN Next Steps
- Open your IOLTA and operating accounts — banks require the firm EIN for both.
- Set up payroll — required before paying associates and staff. See EIN for hiring employees.
- File your BOI report — required for most US entities, free at fincen.gov/boi.
- File Form 5472 — annually for foreign-owned single-member LLCs ($25,000 penalty for non-filing).
- Connect payments — link your EIN to Stripe or PayPal for client card payments.
Related guides: EIN for non-residents | EIN without SSN | SS-4 form guide | How to get an EIN | EIN cost | EIN processing time
Other industry guides: Dental Practice | Medical Practice | Construction Companies. Browse all: Industries | What you can do with an EIN
Frequently Asked Questions
Do law firms and attorneys need an EIN?
Yes for any law firm structured as a PLLC, LLC, partnership, or professional corporation. The IRS requires an EIN for entities with more than one member and for any firm that hires employees. Solo attorneys filing as sole proprietors can use an SSN, but an EIN is required to open an IOLTA trust account at most banks.
Why does a law firm need an EIN for an IOLTA account?
Banks require an EIN to open an IOLTA trust account that holds client funds separate from firm operating money. The EIN identifies the firm as the account fiduciary, not the individual attorney. State bar rules mandate segregated client trust accounts. The EIN keeps trust funds off the attorney's personal Social Security Number and supports IOLTA interest reporting to the state bar foundation.
How do law firms and attorneys get an EIN?
US attorneys with an SSN apply online at irs.gov and receive the EIN instantly. Firms without an SSN apply by faxing Form SS-4 to 855-215-1627, which takes 4-7 business days. The IRS charges $0. ein.so files Form SS-4 for non-resident attorneys and foreign-owned firms for $49 Standard or $97 Express.
Can non-US attorneys or foreign law firms get a US EIN?
Yes. A non-US attorney who owns a US LLC gets an EIN by faxing Form SS-4 with a passport number on Line 7b. No SSN or ITIN is needed. The IRS online tool requires an SSN, so the fax method is the path. ein.so handles the full filing remotely for $49 Standard or $97 Express.
How much does an EIN cost for a law firm?
The IRS charges $0 for an EIN regardless of firm size or practice area. ein.so charges $49 for Standard filing (4-7 business days) and $97 for Express filing (2-3 business days). The fee covers Form SS-4 preparation, IRS fax submission, and delivery of your EIN confirmation by email. See full pricing on the EIN cost page.
Does each attorney in a partnership need a separate EIN?
No. The law firm partnership gets one EIN as the legal entity. Individual partners do not get separate firm EINs. If a partner also runs a separate solo PLLC, that PLLC needs its own EIN. A new EIN is required when the partnership converts to a different entity type or when ownership changes trigger a new tax structure.
What forms does a foreign-owned US law firm LLC file each year?
A foreign-owned single-member US LLC files Form 5472 with a pro-forma Form 1120 each year. The penalty for not filing is $25,000. This is an information return that reports transactions between the LLC and its foreign owner. Most US LLCs also file a BOI report with FinCEN. Confirm your filings with a US CPA experienced in non-resident matters.
How long does it take a law firm to get an EIN?
US attorneys applying online with an SSN receive an EIN in minutes. The fax method takes 4-7 business days when Form SS-4 is error-free. Through ein.so, Standard processing takes 4-7 business days ($49) and Express takes 2-3 business days ($97). Address and entity-name errors are the most common cause of IRS rejection and delay.
Do I need an LLC or PLLC before applying for a law firm EIN?
You do not need an entity to get an EIN, but you should form one first so the EIN attaches to the correct legal name. Many states require attorneys to use a PLLC or professional corporation rather than a standard LLC. Form the entity, then apply for the EIN with that exact legal name on Line 1 of Form SS-4.
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