Employer Identification Number (EIN) & State Tax Numbers

• Your business must apply for an Employer Identification Number if you meet any one of the following criteria:
  • You have employees
  • You operate as a partnership or a corporation
  • You file any of these returns: Employment, Excise, or Alcohol, Tobacco and Firearms
  • You withhold taxes on income, other than wages, paid to a non-resident alien
  • You have a Keogh plan
  • You are involved in any of the following organization types:
    •  
      • Trusts (some exeptions)
      • Estates
      • Real estate mortgage investment conduits
      • Non-profit organization
      • Farmers cooperatives
      • Plan admininstrators

 

• You will need to apply for a state tax identification number if you meet any of the following criteria
  • You have employees
  • You require a Sales and Use tax permit
  • Each state may differ in the requirements for having a state tax identification number, so please check with the state your business is located