Click the button on the right hand side to apply for an EIN online for any one (1) of the following legal entities: block/tenant association, church, church-controlled organization, community or volunteer group, employer/fiscal agent (under IRC Sec 3504), employer plan (401K, money purchase plan, etc.), farmers' cooperative, government - federal/military, government - Indian tribal government, government - state/local, homeowners/condo association, household employer, individual retirement arrangement ("IRA"), joint venture, memorial or scholarship fund, national guard, plan administrator, political organization, PTA/PTO or school organization, real estate mortgage investment conduit ("REMIC"), real estate investment trust ("REIT"), regulated investment conduit ("RIC"), social or savings club, sports team (community), withholding agent, other non-profit/tax exempt organization, and other legal structure not previously mentioned.
The online EIN application is extremely simple and should only take you five (5) minutes to complete. You must be able to identify your entity's legal structure to apply for an EIN online. If you are unsure of your entity's legal structure, read the following descriptions below to get a better idea.
Apply as a Block/Tenant Association for an EIN online if:
- Your association is made up of neighbourhood residents who contribute to the general safety and welfare of the community, and work to preserve and improve the community's quality of life; or
- Your association is made up of tenants who live in a certain building, development, county or city.
Apply as a Church for an EIN online if:
- Your organization claims to be a church, a convention, or association of churches, including mosques, temples and other houses of worship;
- Your organization must have a mission statement, and must be formally organized as a distinct legal entity; and
- Your organization has a(n): (1) distinct legal existence and religious history, (2) recognized creed, form of worship, and literature of its own, (3) definite and distinct ecclesiastical government including a formal code of doctrine and discipline, (4) organization of ordained ministers selected after completing prescribed courses of study, and (5) established places of worship with regular congregations, religious services, and/or religious instruction for members.
Apply as a Church-Controlled Organization for an EIN online if:
- Your organization is a branch of a church, such as a men or women's group, mission society, religious school, or youth group.
Apply as a Community or Volunteer Group for an EIN online if:
- Your group has a specialized interest and comes together to provide volunteer services, such as neighbourhood watch groups, preservation societies, etc., and is NOT incorporated or engaged in an activity for profit.
Apply as an Employer/Fiscal Agent (under IRC Sec 3504) for an EIN online if:
- You are an agent who takes care of employment taxes for a disabled person using federal, state, or local government funds to pay for their own home care.
Apply as an Employer Plan for an EIN online if:
- Your business has a permanent arrangement to provide benefits to your employees (such as a 401K, defined benefit plan, ESOP, money purchase plan, profit sharing plan, retirement plan, SEP, SIMPLE, etc.).
Apply as a Farmers' Cooperative for an EIN online if:
- Your organization is an association of farmers, fruit growers, etc., organized to market your members' products and return the net proceeds of sales to your members after deducting any marketing expenses incurred; or
- Your organization is an association of farmers, fruit growers, etc., organized to purchase supplies and equipment for your members at actual cost, including any related expenses incurred.
Apply as Government - Federal/Military for an EIN online if:
- Your department is part of the federal government system, such as Defence, Interior, Treasury, etc., or
- Your entity is a military organization/agency, such as billeting funds, enlisted men's clubs, NCO clubs, officers' clubs, etc.; and
- Your entity is not a contractor doing business with the federal government or military.
Apply as Government - Indian Tribal Government for an EIN online if:
- Your tribe is federally recognized as one (1) of the 500+ Indian tribes in the United States listed in Revenue Procedure 2002-64;
- Your tribe is treated as an independent government for federal tax purposes, and taxed in the same manner as a state or local government; and
- Your tribe files information returns, pays employment taxes and certain excise taxes and generally does not pay any federal income tax.
Apply as a Government - State/Local for an EIN online if:
- Your entity is considered to be a state government (as it can create & enforce laws, impose taxes, maintain a police force, maintain the state's education system, regulate business within the state, and regulate & improve on the state's transportation system); or
- Your entity is considered to be a local government which is a subdivision of a state and created by charter such as counties or parishes, municipalities (i.e., cities, towns, villages, etc.), regional authorities (i.e., conservation, transportation, etc.) or special districts (i.e., fire protection, school, water, etc.); and
- Your entity is not a contractor doing business with state or local government.
Apply as a Homeowners/Condo Association for an EIN online if:
- Your association is made up of homeowners living within a particular development who aim to maintain the communal facilities and services for the enjoyment of your residents; and
- Your association members have the ability to elect or recall the volunteer homeowners who serve on the board of directors.
Apply as a Household Employer for an EIN online if:
- You hire someone to do domestic work in or around your home AND that worker is your employee;
- Your employee works under your direction, using your equipment, and on your determined hours; and
- You are responsible for providing the employee(s) with Form W-2, and you must report and pay Social Security and Medicare taxes for them on your individual income tax return.
- Examples of household employees include: au pairs, babysitters, caretakers, drivers, garden workers, health aids, housekeepers, maids, nannies, and private nurses.
Apply as an Individual Retirement Arrangement ("IRA") for an EIN online if:
- You have a personal savings plan that allows you to set aside money for retirement, where the contributions are tax-deductible based on your income level and marital status;
- Your contributions are invested in annuities, bank savings accounts, bonds, certificates of deposit, government bonds, investment trusts, mutual funds, stocks, and not in investments such as collectibles or homes; and
- You intend to file Form 990-T (Exempt Organization Business Income Tax Return) or Form 1041 (U.S. Income Tax Return for Estates and Trusts).
Apply as a Joint Venture for an EIN online if:
- You form a partnership between two or more business entities, which is NOT incorporated nor a limited liability company ("LLC"); and
- Your businesses are joint to share risk and resources on business projects.
Apply as a Memorial or Scholarship Fund for an EIN online if:
- You create a fund when a person has passed away and the memorial gift is donated to a specific charity or church; or
- You create a fund (usually in memory of a person who has died) to award high-achieving students with scholarships in the future; and
- You require an EIN for banking purposes or to satisfy local law.
Apply as a National Guard for an EIN online if:
- Your group consists of military personnel who dedicate part of their time to serving the nation; and
- Your group is not a contractor doing business with the National Guard.
Apply as a Plan Administrator for an EIN online if:
- You are the designated person assigned to manage the daily operations of an employer plan, such as accounting duties, record keeping, and legal & trustee services.
Apply as a Political Organization for an EIN online if:
- Your organization is an association, committee, party, or fund (including a separate segregated fund described in Section 527(f)(3) set up by a Section 501(c) organization or a similar organization);
- Your organization accepts contributions and/or makes expenditures; and
- Your organization influences the selection, nomination, election, or appointment of any individual to any public office or office in a political organization.
Apply as a Parent-Teacher Association ("PTA"), Parent-Teacher Organization ("PTO"), or School Organization for an EIN online if:
- Your PTA speaks to the local and federal government on issues relating to students;
- Your PTO operates under your own bylaws and concentrates on activities within your own building or town; or
- Your school organization is created by your individual school, such as a high school marching band, junior varsity cheerleading squad, etc.
Apply as a Real Estate Mortgage Investment Conduit ("REMIC") for an EIN online if:
- Your entity's purpose is to hold a fixed pool of mortgages secured by stakes in real property; and
- Your entity issues regular and residual interest to your investors, paying each shareholder his/her fair share of income generated by the entity.
Apply as a Real Estate Investment Trust ("REIT") for an EIN online if:
- Your entity is an unincorporated association or trust, managed by a trustee(s), who holds title to the real estate investments (such as apartment buildings, office buildings and shopping centers) and controls its acquisitions and investments for a group of real estate investors.
Apply as a Regulated Investment Conduit ("RIC") for an EIN online if:
- Your entity is a domestic corporation that: (1) is registered throughout the tax year as a management company or unit investment trust under the Investment Company Act of 1940 ("ICA"); (2) has an election in effect under the ICA to be treated as a business development company; or (3) is a common trust fund or similar fund that is neither an investment company under the ICA's Section 3(c)(3) nor a common trust fund as defined under Section 584(a).
Apply as a Social or Savings Club for an EIN online if:
- Your organized club's purpose is for pleasure, recreation, and other similar non-profit objectives, such as art groups, hiking clubs, sailing clubs, etc.; or
- Your organized club's purpose is to help your members to save money on purchases, such as airline and cruise savings, grocery savings, etc.; and
- Your club requires an EIN for banking purposes or to satisfy local law.
Apply as a Sports Team (Community) for an EIN online if:
- Your team participates in live sporting events for non-paying audience members, such as basketball teams, bowling leagues, little leagues, soccer teams, etc.;
- Your team is not professional, not franchised, not incorporated, not for profit, and does not pay the team members to play for the team; and
- Your team requires an EIN for banking purposes or to satisfy local law.
Apply as a Withholding Agent for an EIN online if:
- You are an agent, broker, fiduciary, manager, spouse or tenant (U.S. resident or foreign alien) who is required to withhold taxes on income (other than wages), paid to a U.S. non-resident.
Apply as Other Non-Profit/Tax-Exempt Organization for an EIN online if:
- Your non-profit entity is a corporation, LLC, trust or unincorporated association that qualifies for tax exempt status under IRC 501(a) as described in Pub. 557 (Tax-Exempt Status for Your Organization);
- Your non-profit entity is a business league, child care organization, educational organization, employee association, private foundation, public charity, state chartered credit union, teachers' retirement fund association, or veteran's organization, etc.; and
- Your entity is not a partnership, sole proprietorship, nor a for profit organization.
Apply as Other Legal Structure for an EIN online if:
- No other legal structures previously mentioned fit the entity's legal classification.