Determine if you must file for a Federal Employment Identification Number (EIN).
If you answer “Yes” to any of the following questions then you must file for an EIN number.
Do you have employees?
Do you operate your business as a corporation or a partnership?
Do you file any of these tax returns: Employment, Excise, or Alcohol, Tobacco and Firearms?
Do you withhold taxes on income, other than wages, paid to a non-resident alien?
Do you have a Keogh plan?
Are you involved with any of the following types of organizations?
Trusts, except certain grantor-owned revocable trusts, IRAs, Exempt Organization Business Income Tax Returns
Estates
Real estate mortgage investment conduits
Non-profit organizations
Farmers' cooperatives
Plan administrators
In most cases this number can be obtained online via the IRS website.
Additionally, if you provide health insurance for your employees, you may need a National Standard Employer Identifer (NSEI) for your electronic health transactions. To determine if you need an NSEI, refer to the Department of Health and Human Services' website.
Additional information for starting a business and complying with Federal regulations may be found in the IRS publication, Checklist for Going Into Business.