How to Get an EIN in Tennessee

An Employer Identification Number (EIN) is your business's federal tax identification number, issued by the IRS. Even if you have no employees, you almost certainly need one to operate legally in Tennessee. The good news: it's free, takes minutes to apply online, and you can use your EIN immediately.

This guide walks you through the entire process, from determining if you need an EIN to using it for your first tax filing. It covers online applications (fastest), phone applications, and mail options.

Do You Need an EIN in Tennessee?

Before you apply, confirm whether you actually need one. The IRS requires an EIN if your business meets ANY of these conditions:

• You have employees. This includes even one W-2 employee. Independent contractors (1099s) don't trigger the requirement, but hiring employees does.
• Your business structure is a corporation or LLC. Tennessee LLCs and corporations must have EINs. Most sole proprietorships can operate under a Social Security Number, but an EIN is recommended for liability separation.
• You operate as a partnership (including multi-member LLCs). Any business with multiple owners typically needs an EIN.
• You file certain tax returns. Businesses filing excise tax, employment tax, or franchise tax returns need EINs.
• You have a Keogh plan or pension plan. Retirement plan structures require an EIN.
• You're a nonprofit organization. All 501(c)(3) organizations need EINs.
• You operate a trust, estate, or charitable organization. These entities need separate tax IDs.

Tennessee corporations and LLCs almost always need an EIN immediately after filing Articles of Organization or a Charter with the Tennessee Secretary of State. If you're forming an LLC or corporation, plan to apply for your EIN as part of your setup sequence.

Materials and Information You'll Need

Gather these items before you start your application. You won't need to upload documents, but you must have the information ready:

• Your Social Security Number (or individual taxpayer ID number). This is required for the principal owner or responsible party.
• Your business legal name, exactly as it appears on your Tennessee formation documents (Articles of Organization for LLCs, Charter for corporations, or DBA filing).
• Your business address in Tennessee. Use a physical street address; PO boxes are not accepted. This should match what you filed with the Tennessee Secretary of State.
• Your business's expected start date or the date you officially formed it in Tennessee.
• The primary business activity or industry code. The IRS uses NAICS codes (North American Industry Classification System). You can find your code at census.gov/naics.
• Information about the responsible party (the owner or officer making decisions for the business). This can be you, a co-owner, or an authorized officer.
• Whether you have employees and when you expect to hire them.
• Confirmation of your business structure (sole proprietorship, LLC, corporation, partnership, etc.).

If you're forming an LLC or corporation in Tennessee, have your Secretary of State filing confirmation handy. You'll reference the formation date and entity name.

How to Apply for an EIN: Online (Fastest Method)

The IRS provides a free online application at irs.gov/ein. This is the fastest option and is recommended for most businesses. You'll receive your EIN immediately upon approval, usually within minutes.

Step 1: Visit the IRS EIN Application Website

Go to irs.gov/ein and click on "Apply for an EIN Online." You do not need to create an account or log in. The form is available 24 hours a day, 7 days a week.

Step 2: Select Your Entity Type

The first question asks what type of entity you're applying for. Select the option that matches your business:

• Sole proprietorship (if you're a single-owner operating under your own name)
• Partnership
• Corporation
• Limited Liability Company (LLC)
• Nonprofit organization
• Trust/Estate
• Other (for specialized entities like churches, cooperatives, or governmental organizations)

If you formed an LLC in Tennessee, select "Limited Liability Company." If you filed a corporation charter, select "Corporation."

Step 3: Provide Your Business Information

Enter your business's legal name exactly as it appears in your Tennessee Secretary of State filing. If you filed a DBA (Assumed Name), use the legal entity name, not the DBA. For example, if your LLC is legally named "Acme Holdings LLC" but you do business as "Acme Consulting," enter "Acme Holdings LLC."

Enter your Tennessee business address. This must be a street address, not a PO box. Use the address from your Secretary of State filing or your principal place of business in Tennessee.

Specify your business's start date. If you just formed an LLC or corporation in Tennessee, use the date you filed with the Secretary of State.

Step 4: Select Your Principal Business Activity

Choose your business's primary activity. The form provides a dropdown list of common activities. If you can't find an exact match, select the closest category or search the NAICS code database. This classification affects how the IRS categorizes your business for statistical purposes and future notices.

Step 5: Identify the Responsible Party

The responsible party is the owner, officer, or individual with the ultimate right to control the business. For a single-member LLC, this is you. For a multi-member LLC or corporation, it's typically a managing member or the president.

Provide the responsible party's name, title, SSN or ITIN, and date of birth. The responsible party does not need to be the person filling out the form, but one individual must be designated.

Step 6: Specify Employee Information

The form asks whether you have or expect to have employees. Answer yes only if you plan to hire W-2 employees. Independent contractors don't count. If you already have employees, provide the month you expect to pay them.

Step 7: Provide Contact Information

Enter a phone number where the IRS can reach you with questions. This is usually your cell phone or business line. Provide an email address if you want the IRS to send confirmation to email (recommended).

Step 8: Review and Submit

Review all information for accuracy. Verify that your business name, address, and business activity are correct. Submit the application.

Step 9: Receive Your EIN Immediately

Upon successful submission, the IRS displays your EIN on the screen. Write it down immediately. You can also print the confirmation page or request that the IRS email it to you. Your EIN is valid for use right away.

Alternative Application Methods

Apply by Telephone

You can call the IRS Business and Specialty Tax Line at 833-470-2829 (toll-free). Hours are Monday to Friday, 8 a.m. to 5:30 p.m. Central Time. Have all your information ready before calling. The IRS agent will ask the same questions as the online form and issue your EIN over the phone. You must apply during business hours.

Apply by Mail or Fax

Complete IRS Form SS-4 (Application for an Employer Identification Number) and mail it to the IRS service center for Tennessee. The mailing address is:

IRS
ATTN: EIN Operation
2970 Clairmont Road
Atlanta, GA 30329

You can also fax Form SS-4 to 404-338-4414. Mail processing typically takes 4 to 6 weeks. Faxing is slightly faster. This option is only recommended if you cannot apply online or by phone.

Download Form SS-4 at irs.gov/forms.

After You Receive Your EIN

Register with Tennessee Department of Revenue

Your EIN is a federal tax identification number. You also need to register with the Tennessee Department of Revenue for state tax purposes. Tennessee has no personal income tax, but your business may owe state sales tax, franchise tax (if it's a corporation or LLC), or excise tax.

Register online through the Tennessee online registration portal (TNTAP) at tn.gov/revenue/taxes/sales-and-use-tax/registration. You'll create a TNTAP account and register for the tax types that apply to your business.

For LLCs and corporations, you'll also owe a franchise tax (0.25% of Tennessee net worth with a $100 minimum) plus an excise tax (6.5% of Tennessee taxable income). Register when you apply for your EIN, and you'll receive guidance from Tennessee on annual returns.

Obtain a Business License

Tennessee has no single statewide business license, but you may need a local license from your county or city clerk. Contact your local government to confirm requirements for your business type and location. Some counties require a license for businesses with gross receipts over $3,000.

Apply for Industry-Specific Permits

Depending on your business, you may need additional licenses or permits. Examples include food service permits, construction licenses, professional licenses, and specialized permits. Check with your city or county clerk and the Tennessee Department of Revenue for your industry's requirements.

Common Mistakes to Avoid

• Using the wrong business name. The IRS matches your application to your formation documents. Enter your legal entity name exactly as filed with the Tennessee Secretary of State, including "LLC" or "Inc." if applicable.
• Using a PO box as your business address. The IRS requires a physical street address. A PO box will cause your application to be rejected or delayed.
• Confusing an EIN with a Tennessee tax ID. Your EIN is federal. You still need to register separately with Tennessee for state taxes. These are two separate processes.
• Applying for an EIN before forming your LLC or corporation. The IRS expects the business to be registered in the state where it operates. Form your entity with the Tennessee Secretary of State first, then apply for your EIN.
• Providing incomplete information. The online form requires all fields to be filled. Missing data will cause the application to be rejected.
• Waiting to apply. Apply for your EIN immediately after forming your business. You need it for tax registration, opening a business bank account, and hiring employees. There's no reason to delay.
• Not saving your EIN confirmation. Write down and save your EIN and confirmation details. You'll need it for taxes, business accounts, and future IRS correspondence.

Expected Processing Times

• Online application: Immediate. You receive your EIN within minutes of submitting the form.
• Phone application: Immediate. The IRS agent issues your EIN during the call.
• Fax: 1 to 3 business days (expedited compared to mail).
• Mail: 4 to 6 weeks from receipt at the IRS service center.

Use the online or phone method unless you have a specific reason not to. You cannot legally operate as an employer or file tax returns without your EIN once your business is formed.

Key Takeaways

• An EIN is a free, federal tax identification number issued by the IRS.
• Most Tennessee LLCs and corporations need an EIN. Sole proprietorships can operate under an SSN but should get an EIN for liability separation.
• Apply online at irs.gov/ein for instant approval (fastest method).
• After receiving your EIN, register with the Tennessee Department of Revenue for state tax purposes.
• Save your EIN confirmation and use it consistently on all business documents and tax returns.
• You do not pay a fee for an EIN, ever. Do not use paid services unless you need help with the process itself.

Disclaimer

This article is informational and does not constitute legal or tax advice. The requirements for obtaining an EIN are governed by the Internal Revenue Service and may change. Rules for Tennessee business formation and taxation are governed by the Tennessee Secretary of State, Tennessee Department of Revenue, and your local government.

For guidance specific to your situation, especially if you have multiple owners, complex business structures, or concerns about state versus federal tax obligations, consult a qualified tax professional or business attorney. You can also contact the Tennessee Small Business Development Center (TSBDC) at tsbdc.org for free guidance on business formation and tax registration.