You need an EIN if you:

• Started a new business

• Hired or will hire employees, including household employees

• Opened a bank account that requires an EIN for banking purposes

• Changed the legal character or ownership of your organization (for example, you incorporate a sole proprietorship or form a partnership)

• Purchased a going business

• Created a trust

• Created a pension plan as a plan administrator

• Are a foreign person and need an EIN to comply with IRS withholding regulations

• Are a withholding agent for taxes on non-wage income paid to an alien (such as an individual, a corporation, or a partnership)

• Are a state or local agency

• Are a federal government unit or agency

• Formed a corporation

• Formed a partnership

• Administer an estate formed as a result of a person's death

• Represent an estate that operates a business after the owner's death.

​