Employer Identification Number
An Employer Identification Number (EIN) is a unique nine-digit number assigned by the Internal Revenue Service (IRS) to businesses, organizations, and certain trusts. It is used for tax administration purposes, such as filing tax returns and reporting business activities. The EIN serves as a federal tax ID for your business, similar to how a Social Security number identifies individuals. Applying for an EIN is free.
If you are forming a legal entity (LLC, partnership, corporation or tax exempt organization), form your entity before you apply for an EIN. If you don’t form your entity with your state first, your EIN application may be delayed.
What They Are For
Generally, you need an EIN to:
- Hire employees
- Operate a partnership or corporation
- Pay sales and excise taxes
- Change business structures or ownership
- Administer certain trusts, retirement plans and estates
Once you have an EIN
You must file required tax returns or information returns. What you need:
- Your business type
- The social security number or taxpayer ID number of the responsible party in control of your business or organization
- If you’re a third-party designee, you must have signed authorization to apply
California Tax Service Center
The California Tax Service Center is a partnership of tax agencies, including the California Department of Tax and Fee Administration (Formerly the Board of Equalization), Employment Development Department, Franchise Tax Board, and Internal Revenue Service. It provides information related to payroll, personal and business corporate income, franchise, and sales and use taxes.
Seller’s Permit (CDTFA)
If you will be selling tangible property, consult the California Department of Tax and Fee Administration.
Internal Revenue Service (IRS)
Employers with employees, business partnerships, and corporations, must obtain a Federal Employer Identification Number (EIN) from the Internal Revenue Service (IRS).