Partnerships
EIN for Partnership: Required for All Partnerships (2026)
Every partnership needs an EIN. The IRS requires it for Form 1065 filing, issuing K-1s to partners, opening bank accounts, and hiring employees. Learn how to apply.
Every partnership must have an EIN. The IRS requires partnerships to file Form 1065 annually and issue Schedule K-1 to each partner, both of which require an EIN. You cannot use a partner's SSN for partnership tax filing. This applies to general partnerships, limited partnerships (LPs), and limited liability partnerships (LLPs). US residents apply online for free. Non-US residents apply by fax using Form SS-4, or through ein.so for $49 (Standard) or $97 (Express).
A partnership forms when two or more people agree to carry on a business together for profit. Unlike a sole proprietorship, a partnership is a separate entity for tax purposes. The IRS assigns it an EIN and expects it to file its own tax return. This guide covers the EIN requirement for all types of partnerships and walks you through the application process.
For general EIN information, see who needs an EIN. If your partnership is structured as a multi-member LLC, the same rules apply -- multi-member LLCs are taxed as partnerships by default.
Requirements
Why Does Every Partnership Need an EIN?
4 million partnerships file Form 1065 annually, and every single one requires an EIN. Partnerships are pass-through entities for tax purposes. The partnership itself does not pay income tax. Instead, it reports income and deductions on Form 1065, and each partner receives a Schedule K-1 showing their share. The EIN is required for every step of this process:
5 EIN-Dependent Obligations for Partnerships
Form 1065 Filing
Every partnership files Form 1065 (US Return of Partnership Income) annually. The form requires the partnership's EIN. Without it, the IRS cannot process your return.
Schedule K-1 Distribution
The partnership issues Schedule K-1 to each partner, reporting their share of income, deductions, and credits. The K-1 includes the partnership's EIN, which partners need for their personal tax returns.
Business Bank Accounts
Banks require an EIN to open a partnership bank account. Partnership funds must be kept separate from personal accounts. The bank verifies the EIN with the IRS before opening the account.
Hiring Employees
If the partnership hires employees, the EIN is used for payroll tax reporting on W-2 forms, Form 941 (quarterly payroll), and Form 940 (annual FUTA). The partnership withholds taxes under its EIN.
1099 Reporting
Partnerships that pay independent contractors $600 or more must issue Form 1099-NEC. The partnership's EIN appears on these forms as the payer's TIN.
Entity Types
Do All Types of Partnerships Need an EIN?
Yes -- all 4 partnership types recognized by the IRS must have an EIN. Every one files Form 1065. Here is how the EIN requirement applies to each:
Partnership Types and EIN Requirements
| Partnership Type | EIN Required? | Tax Form |
|---|---|---|
| General Partnership (GP) | Yes | Form 1065 |
| Limited Partnership (LP) | Yes | Form 1065 |
| Limited Liability Partnership (LLP) | Yes | Form 1065 |
| Multi-Member LLC (default) | Yes | Form 1065 |
The IRS treats all of these entities identically for EIN and tax filing purposes. They all file Form 1065, issue K-1s, and need an EIN. The liability protections differ at the state level, but the federal tax treatment is the same.
Step by Step
How Do You Apply for an EIN for a Partnership?
US residents apply online and receive the EIN instantly at $0 cost. Non-US residents apply by fax in 4-7 business days. The responsible party on a partnership EIN application must be a general partner -- an individual who controls, manages, or directs the partnership and its funds.
Partnership EIN Application Checklist
| Item Required | US Resident Partners | Non-US Resident Partners |
|---|---|---|
| Responsible Party ID | SSN or ITIN | Passport number |
| Application Method | Online at irs.gov | Fax Form SS-4 |
| Processing Time | Instant | 4-7 business days |
| IRS Cost | $0 | $0 (IRS) + $49-$97 (ein.so) |
| Partnership Agreement | Recommended | Recommended |
For US Residents (with SSN or ITIN):
- Go to the IRS EIN Assistant at irs.gov
- Select "Partnership" as your entity type
- Enter the number of partners
- Provide the responsible party's (general partner's) name and SSN or ITIN
- Enter the partnership's legal name and address
- Submit and receive your EIN instantly
For Non-US Residents (without SSN or ITIN):
- Complete IRS Form SS-4 selecting "Partnership" as entity type
- Enter the responsible party's (general partner's) name and passport number
- Provide the partnership's legal name and US address
- Fax the 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.
Banking
Do You Need an EIN to Open a Partnership Bank Account?
Yes. Every US bank requires an EIN to open a business bank account for a partnership. You will also need your partnership agreement (or a letter signed by all partners authorizing the account) and government-issued ID for the person opening the account.
Partnership funds must be kept separate from the personal accounts of individual partners. Commingling funds creates legal and tax complications. The partnership bank account, identified by the partnership's EIN, is where all business income flows in and all business expenses flow out.
When you apply through ein.so, we provide your EIN Confirmation Letter, which banks require as proof that the IRS assigned the EIN to your partnership. For more details on using your EIN to open a bank account, see our EIN for bank account guide.
Important Rules
When Does a Partnership Need a New EIN?
3 specific events trigger a new EIN requirement for partnerships. In all other cases -- including partner changes, name changes, and address changes -- the partnership keeps its original EIN permanently. Here are the 3 triggers:
When a New EIN Is and Is Not Required
Partnership dissolves and a new one forms. If the partnership terminates (all partners leave, or the partnership agreement ends) and a new partnership is created -- even with some of the same partners -- the new partnership needs a new EIN. The old EIN cannot be reused.
Partnership incorporates. If the partnership converts to a corporation, the new corporation needs its own EIN. The partnership EIN stays with the now-dissolved partnership for record-keeping purposes.
You do NOT need a new EIN when: a partner joins or leaves (as long as the partnership continues), the partnership changes its name, or the partnership moves to a new address. In these cases, update the IRS by filing the appropriate forms (Form 8822-B for address or responsible party changes) but keep your existing EIN.
For detailed guidance on the full EIN application process, see our how to get an EIN guide.