# US Employer Identification Number

Key: `identity.government.ein`

9-digit number assigned by the IRS to business entities for tax identification. Format: XX-XXXXXXX (2 digits, hyphen, 7 digits).

Page: <https://meridian.online/docs/projects/finetype/types/identity/government/ein>

Samples: `12-3456789`, `91-1234567`, `20-5678901`, `47-8901234`

## Background

### Origin

An Employer Identification Number (EIN) is a nine-digit number that the IRS assigns in the format XX-XXXXXXX.[[1]](https://www.irs.gov/pub/irs-pdf/p1635.pdf) The IRS describes the EIN as a federal tax ID number for businesses, tax-exempt organisations and other entities.[[2]](https://www.irs.gov/businesses/employer-identification-number) The IRS uses the number to identify taxpayers that are required to file various business tax returns.[[1]](https://www.irs.gov/pub/irs-pdf/p1635.pdf) The EIN system was created by the IRS in 1974 by Treasury Decision 7306.[[3]](https://en.wikipedia.org/wiki/Employer_Identification_Number) The provision behind it was first enacted as part of the revision of the Tax Code in 1954.[[3]](https://en.wikipedia.org/wiki/Employer_Identification_Number)

### Use

EINs are used by employers, sole proprietors, corporations, partnerships, non-profit associations, trusts, estates of decedents, government agencies, certain individuals and other business entities.[[1]](https://www.irs.gov/pub/irs-pdf/p1635.pdf) The IRS says you need an EIN if you have employees.[[2]](https://www.irs.gov/businesses/employer-identification-number) For employee plans, a letter (for example P) or the plan number (for example 003) may follow the EIN.[[1]](https://www.irs.gov/pub/irs-pdf/p1635.pdf) If a business does not yet have its EIN when a return is due, the IRS tells it to write Applied For and the date it applied in the space for the number.[[1]](https://www.irs.gov/pub/irs-pdf/p1635.pdf) Expect the literal text Applied For, and suffixed plan identifiers, in an EIN column taken from filings, and handle them before you validate. (Meridian's view)

An EIN is usually written in the form 00-0000000, while a Social Security number is usually written as 000-00-0000.[[3]](https://en.wikipedia.org/wiki/Employer_Identification_Number) In some cases, such as a sole proprietorship, an SSN may be used as a business tax ID.[[3]](https://en.wikipedia.org/wiki/Employer_Identification_Number) Once an EIN has been issued to an entity, it will never be reissued.[[3]](https://en.wikipedia.org/wiki/Employer_Identification_Number) Strip or add the hyphen consistently before joining two sources, since one may write 01-0548657 and the other 010548657. (Meridian's view)

### Where you'll meet it

The IRS's Exempt Organizations Business Master File Extract is published as CSV files whose records are sorted by Employer Identification Number.[[4]](https://www.irs.gov/charities-non-profits/exempt-organizations-business-master-file-extract-eo-bmf)

## Sources

1. [Publication 1635 (Rev. 2-2014)](https://www.irs.gov/pub/irs-pdf/p1635.pdf) — documentation
2. [Employer identification number \| Internal Revenue Service](https://www.irs.gov/businesses/employer-identification-number) — documentation
3. [Employer Identification Number](https://en.wikipedia.org/wiki/Employer_Identification_Number) — secondary source
4. [Exempt Organizations Business Master File Extract (EO BMF)](https://www.irs.gov/charities-non-profits/exempt-organizations-business-master-file-extract-eo-bmf) — dataset