State Guide
EIN in Kentucky (KY)
How to get an EIN for your Kentucky business or LLC. The EIN is a federal number from the IRS. Non-residents apply by fax with a passport — no SSN needed. $49 Standard. $97 Express.
Getting an EIN in Kentucky follows the same federal IRS process used in every state. The EIN is a federal number — not state-specific. Non-residents apply by fax with a passport number on Form SS-4 Line 7b. The IRS online tool requires an SSN, so non-residents use the fax method to 855-215-1627. ein.so prepares your SS-4 and delivers your EIN for $49 Standard (4-7 business days) or $97 Express (2-3 business days). The IRS charges $0 for the EIN.
Kentucky (KY) hosts a strong logistics, manufacturing, bourbon, and agriculture economy, and its low LLC filing cost attracts founders. The EIN you need to operate a Kentucky business comes from the IRS, not the Commonwealth of Kentucky. A non-US resident can form a Kentucky LLC and obtain an EIN without ever visiting the United States. This guide explains the federal SS-4 process, how it ties to a Kentucky LLC, the Kentucky state tax ID, and what a foreign-owned LLC files each year.
| Detail | Information |
|---|---|
| State | Kentucky (KY) |
| State income tax | 4.5% flat rate |
| LLC filing fee | $40 (Secretary of State) |
| State tax authority | Kentucky Department of Revenue |
| Federal EIN | Same as all states (IRS) |
| EIN cost | $0 (IRS) / $49 (ein.so Standard) |
| IRS EIN fax | 855-215-1627 |
State vs Federal
Is a Kentucky EIN Different From a Federal EIN?
A Kentucky EIN is not different from a federal EIN — they are the same number. The IRS issues one 9-digit EIN in the format XX-XXXXXXX. Kentucky does not issue its own EIN. Your federal EIN works for every state.
Many founders assume each state issues its own employer ID. That is incorrect. The EIN is a single federal identifier from the IRS. Kentucky instead issues a separate state tax registration through the Kentucky Department of Revenue. You may need both numbers depending on your activity in the Commonwealth.
| Number | Issuer | Purpose |
|---|---|---|
| Federal EIN | IRS | Federal tax filing, payroll, banking |
| Kentucky state tax account | Department of Revenue | State income tax, sales tax, withholding |
The federal EIN does not replace state registration. A Kentucky business that hires employees or sells taxable goods registers with the Department of Revenue separately. See state tax ID for the distinction and EIN cost for a full price breakdown.
Non-Resident Path
How Does a Non-Resident Get an EIN in Kentucky?
A non-resident gets an EIN in Kentucky by faxing Form SS-4 to the IRS at 855-215-1627 with a passport number on Line 7b. The IRS online application requires an SSN, so non-residents cannot use it. The fax method issues an EIN in 4-7 business days.
The process is federal and identical in all 50 states. Forming the LLC happens at the Kentucky Secretary of State; the EIN happens at the IRS. ein.so completes both the form preparation and the IRS submission so the application is not silently rejected.
Form Your Kentucky LLC
Gather Your Documents
Complete Form SS-4
Submit by Fax and Receive Your EIN
See the full SS-4 form guide, the EIN without SSN walkthrough, and EIN for non-residents for country-specific notes.
How to Apply
What Are the Ways to Get an EIN in Kentucky?
Four methods exist to get an EIN in Kentucky: online, fax, phone, and mail. Non-residents use the fax method because the online tool requires an SSN. Fax issues the EIN in 4-7 business days. Mail is the slowest at 4-6 weeks.
| Method | Speed | Cost | SSN Required |
|---|---|---|---|
| Online | Instant | $0 | Yes |
| Fax | 4-7 days | $0 / $49 | No |
| Phone | Same day | $0 | No |
| 4-6 weeks | $0 | No |
The IRS online tool issues the EIN instantly but only works for applicants with an SSN or ITIN. Non-residents apply by fax to 855-215-1627. The phone line 800-829-4933 reaches the IRS during US business hours, which means costly international calls and English-only support. ein.so handles the fax filing end to end. Review the complete how to get an EIN guide and EIN processing time for delivery details.
Pricing
How Much Does an EIN Cost in Kentucky?
An EIN costs $0 from the IRS. The IRS never charges a fee to issue an EIN. ein.so charges $49 Standard or $97 Express for non-residents who cannot use the free online tool. Kentucky LLC formation adds a $40 filing fee.
The fee you pay ein.so covers SS-4 preparation, IRS fax submission, error correction, and email delivery of your EIN letter. The IRS charge for the EIN itself remains zero in every case.
| Item | Cost | Paid To |
|---|---|---|
| EIN (IRS) | $0 | IRS |
| Kentucky LLC filing fee | $40 | Secretary of State |
| ein.so EIN Standard | $49 | ein.so (4-7 days) |
| ein.so EIN Express | $97 | ein.so (2-3 days) |
| ein.so ITIN Standard | $197 | ein.so |
| ein.so ITIN Express | $297 | ein.so |
Confirm the current Kentucky filing fee with the Secretary of State before you pay, since state fees change. See EIN cost and apply to start.
State Taxes
What Does Kentucky's 4.5% State Tax Mean for Your EIN?
Kentucky's 4.5% flat state income tax applies separately from your federal EIN obligations. Your federal EIN handles IRS reporting. The Kentucky Department of Revenue handles the 4.5% state income tax, sales tax, and employer withholding through a separate state account.
The EIN does not pay or report Kentucky state tax. A Kentucky business links its federal EIN to a state tax account when it registers with the Department of Revenue. The two systems run in parallel.
Federal Layer (EIN)
State Layer (Department of Revenue)
Annual Report
Get a CPA
Annual Filing
What Does a Foreign-Owned Kentucky LLC File Each Year?
A foreign-owned single-member Kentucky LLC files IRS Form 5472 with a pro-forma Form 1120 every year. The penalty for not filing is $25,000. The LLC also files a Kentucky annual report and registers with the Department of Revenue if it has state activity.
Form 5472 is an information return, not necessarily a tax bill. It reports transactions between the LLC and its foreign owner. The IRS requires it for every foreign-owned disregarded LLC.
Federal filing obligations for foreign-owned LLCs
- File Form 5472 plus a pro-forma Form 1120 each year — the penalty for non-filing is $25,000.
- File your BOI report with FinCEN to report beneficial ownership. See BOI filing.
- File your Kentucky annual report with the Secretary of State to keep the LLC active.
- Confirm your full schedule with a US CPA — ein.so handles the EIN and does not give tax advice.
See the Form 5472 guide for the filing details and BOI filing for beneficial ownership reporting. Your EIN is the starting point for all of this US compliance.
Banking
How Do You Use a Kentucky EIN for Banking and Payments?
You use a Kentucky EIN to open a US business bank account and connect US payment processors. Banks require the EIN, the LLC formation documents, and a passport. Mercury and Relay approve most non-resident LLC owners remotely within a few business days.
The EIN is the federal tax ID that links your Kentucky LLC to the US financial system. Without it, no US bank or processor will open an account for the business.
US Business Bank Account
Payment Processors
E-commerce Platforms
Keep Records
A Kentucky LLC, an EIN, and a US bank account together give a non-resident full access to the dollar economy. See EIN for a bank account for the account-opening checklist.
Next Steps
After Getting Your EIN in Kentucky
- Open a US bank account — Mercury, Relay, and Wise accept non-resident LLC owners
- File your BOI report — required for most LLCs, reported to FinCEN
- File Form 5472 — annually for foreign-owned LLCs ($25,000 penalty for non-filing)
- Register with the Department of Revenue — for Kentucky's 4.5% state income tax and sales tax
- File your Kentucky annual report — with the Secretary of State to keep the LLC in good standing
Related guides: How to get an EIN | EIN without SSN | EIN for non-residents | SS-4 form guide | EIN processing time
Other states: Alabama | Louisiana | Connecticut | Iowa. Browse all on EIN by State.
Frequently Asked Questions
Is a Kentucky EIN different from a federal EIN?
No. The EIN is a federal number issued by the IRS in the format XX-XXXXXXX. It is the same 9-digit number regardless of which state you operate in. Kentucky does not issue its own version of an EIN. Your Kentucky business uses the federal EIN for federal tax filing, payroll, and banking.
How do I get an EIN in Kentucky as a non-US resident?
Non-residents apply by fax to the IRS at 855-215-1627 using Form SS-4. Enter your passport number on Line 7b instead of an SSN. The IRS online tool requires an SSN, so it is blocked for non-residents. ein.so prepares and faxes your SS-4 and delivers your EIN for $49 (4-7 business days) or $97 Express (2-3 business days).
Do I need an SSN to get an EIN in Kentucky?
No. You do not need an SSN or ITIN to get an EIN. Non-residents use a foreign passport number on Form SS-4 Line 7b. The IRS issues the EIN to the responsible party named on the form. Only the IRS online application requires an SSN, which is why non-residents file by fax instead.
How much does it cost to get an EIN in Kentucky?
The IRS charges $0 for an EIN. Kentucky LLC formation costs a $40 filing fee paid to the Secretary of State. ein.so charges $49 Standard or $97 Express for EIN filing assistance for non-residents who cannot use the IRS online tool. The IRS never charges a fee for the EIN itself.
Does Kentucky have a separate state tax ID?
Yes. Kentucky issues its own state tax registration through the Kentucky Department of Revenue. This is separate from your federal EIN. A Kentucky business may need both: the federal EIN for IRS filing and the state tax account for Kentucky sales tax, withholding, and the 4.5% flat income tax.
What is the Kentucky state income tax rate in 2026?
Kentucky uses a 4.5% flat state income tax rate. This applies separately from federal taxes. Your federal EIN is used for IRS reporting, while your Kentucky Department of Revenue account handles state-level filing. Confirm current rates and your specific obligations with a Kentucky CPA before filing.
Can a non-resident form a Kentucky LLC and get an EIN?
Yes. A non-US resident can form a Kentucky LLC through the Secretary of State and then obtain an EIN by fax. Kentucky does not require members to be US citizens or residents. After formation, the LLC needs an EIN to open a US bank account, accept payments, and file the annual report.
What does a foreign-owned Kentucky LLC file each year?
A foreign-owned single-member Kentucky LLC files IRS Form 5472 with a pro-forma Form 1120 every year. The penalty for not filing is $25,000. The LLC also files a Kentucky annual report and registers with the Department of Revenue. Confirm your full filing schedule with a US CPA who handles non-resident returns.
How long does it take to get an EIN for a Kentucky business?
The IRS issues an EIN in 4-7 business days when Form SS-4 is faxed without errors. ein.so Express processing delivers in 2-3 business days for $97. Phone applicants reach the IRS at 800-829-4933 during US business hours. Mail filing takes 4-6 weeks, the slowest of all methods.
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