{
  "how_to_call": {
    "auth": "Reads of /a/<id>, /a/<id>.json, /a/<id>.md, /procedures.json and /schemas/* need no key. Calls under /api need the build key in the header x-sheets-key.",
    "calls": [
      {
        "what": "this article as a page (add #json, or press JSON, for the JSON view)",
        "method": "GET",
        "url": "https://miscsubjects.com/a/ein-application",
        "headers": {}
      },
      {
        "what": "this procedure as JSON: the object, where it sits, how to call it (no key)",
        "method": "GET",
        "url": "https://miscsubjects.com/a/ein-application.json",
        "headers": {}
      },
      {
        "what": "the same JSON when a client asks for it by type (no key)",
        "method": "GET",
        "url": "https://miscsubjects.com/a/ein-application",
        "headers": {
          "accept": "application/json"
        }
      },
      {
        "what": "this article’s Markdown (no key)",
        "method": "GET",
        "url": "https://miscsubjects.com/a/ein-application.md",
        "headers": {}
      },
      {
        "what": "the schema this object follows (no key)",
        "method": "GET",
        "url": "https://miscsubjects.com/schemas/procedure.json",
        "headers": {}
      },
      {
        "what": "the map of every procedure and where each sits (no key)",
        "method": "GET",
        "url": "https://miscsubjects.com/procedures.json",
        "headers": {}
      },
      {
        "what": "where this procedure stands for one person: facts in, field-by-field state and the next questions out",
        "method": "POST",
        "url": "https://miscsubjects.com/api/procedures/ein-application/evaluate",
        "headers": {
          "x-sheets-key": "<the build key>",
          "content-type": "application/json"
        },
        "body": {
          "facts": {}
        }
      },
      {
        "what": "read the object whole, with the hash to write it back against",
        "method": "GET",
        "url": "https://miscsubjects.com/api/procedures/ein-application",
        "headers": {
          "x-sheets-key": "<the build key>"
        }
      },
      {
        "what": "replace the object (if-match: its hash; a wrong hash is refused 412 with the current one)",
        "method": "PUT",
        "url": "https://miscsubjects.com/api/procedures/ein-application",
        "headers": {
          "x-sheets-key": "<the build key>",
          "content-type": "application/json",
          "if-match": "<hash from GET>"
        },
        "body": {
          "schema": "procedure/1",
          "procedure_id": "ein-application",
          "…": "…"
        }
      },
      {
        "what": "check the kept source text and every quotation against their hashes",
        "method": "GET",
        "url": "https://miscsubjects.com/api/procedures/ein-application/verify",
        "headers": {
          "x-sheets-key": "<the build key>"
        }
      },
      {
        "what": "every earlier version (append-only)",
        "method": "GET",
        "url": "https://miscsubjects.com/api/procedures/ein-application/revisions",
        "headers": {
          "x-sheets-key": "<the build key>"
        }
      }
    ],
    "schema": "https://miscsubjects.com/schemas/procedure.json",
    "states": [
      "UNKNOWN",
      "PROVIDED",
      "EVIDENCED",
      "RULE-SATISFIED",
      "READY",
      "AUTHORIZED",
      "SUBMITTED",
      "ACCEPTED",
      "INELIGIBLE",
      "AMBIGUOUS",
      "HUMAN_REVIEW",
      "REJECTED",
      "CORRECTION_REQUIRED",
      "EXPIRED",
      "WITHDRAWN"
    ],
    "relations": [
      "parent_of / child_of",
      "sibling_of",
      "nested",
      "requires",
      "triggered_by",
      "may_trigger",
      "may_cause",
      "related",
      "appeal / correction / renewal",
      "maps_to_fact",
      "supports"
    ]
  },
  "slug": "ein-application",
  "title": "Get an employer identification number (EIN)",
  "published": true,
  "status": "published",
  "type": "application",
  "hash": "sha256:3bacfefce72e397bba98b7b03c16c0337bbb31cfb206bcd7dff4b821c7da4dec",
  "version": 1,
  "created_at": "2026-10-04T21:18:58.608Z",
  "updated_at": "2026-10-04T21:18:58.608Z",
  "page": "https://miscsubjects.com/a/ein-application",
  "json": "https://miscsubjects.com/a/ein-application.json",
  "markdown": "https://miscsubjects.com/a/ein-application.md",
  "projection": {
    "generated_from": "sha256:3bacfefce72e397bba98b7b03c16c0337bbb31cfb206bcd7dff4b821c7da4dec",
    "note": "The article page and its Markdown are drawn from this object. Edit the object, never the page."
  },
  "procedure": {
    "schema": "procedure/1",
    "procedure_id": "ein-application",
    "type": "application",
    "status": "published",
    "title": "Get an employer identification number (EIN)",
    "summary": "Apply for an EIN directly from the IRS online, in one session, for free; the IRS issues it immediately if the application is approved.",
    "vertical_id": "vertical-business-formation",
    "jurisdiction_ids": [
      "us"
    ],
    "authority_ids": [
      "us-irs"
    ],
    "authorities": [
      {
        "id": "us-irs",
        "name": "Internal Revenue Service",
        "kind": "federal agency",
        "url": "https://www.irs.gov/",
        "domain": "irs.gov"
      }
    ],
    "parent_ids": [
      "vertical-business-formation"
    ],
    "prerequisite_ids": [
      "llc-formation",
      "corporation-formation"
    ],
    "triggered_by_ids": [
      "california-llc-formation"
    ],
    "related_ids": [
      "california-llc-formation"
    ],
    "last_verified_at": "2026-10-04T21:05:36.405Z",
    "eligibility_rules": [
      {
        "id": "r-domestic",
        "text": "You are a domestic organization, formed or created in the United States or U.S. territories.",
        "test": {
          "fact": "business.formed_in_us",
          "op": "eq",
          "value": true
        },
        "evidence_ids": [
          "irs-ein-who"
        ]
      },
      {
        "id": "r-place",
        "text": "Your principal place of business is in the U.S. or U.S. territories.",
        "test": {
          "fact": "business.principal_place_in_us",
          "op": "eq",
          "value": true
        },
        "evidence_ids": [
          "irs-ein-who"
        ]
      },
      {
        "id": "r-party",
        "text": "You are the responsible party in control of the entity, or its authorized representative.",
        "test": {
          "fact": "person.is_responsible_party_or_representative",
          "op": "eq",
          "value": true
        },
        "evidence_ids": [
          "irs-ein-who"
        ]
      },
      {
        "id": "r-tin",
        "text": "You have the responsible party’s Social Security number (SSN) or individual taxpayer ID number (ITIN).",
        "test": {
          "fact": "person.ssn_or_itin",
          "op": "exists"
        },
        "evidence_ids": [
          "irs-ein-who"
        ]
      },
      {
        "id": "r-one-a-day",
        "text": "You can apply for only 1 EIN per responsible party per day.",
        "evidence_ids": [
          "irs-ein-limit"
        ]
      },
      {
        "id": "r-form-first",
        "text": "If you are creating a corporation or LLC, form the entity with the secretary of state first; otherwise the EIN application may be delayed.",
        "evidence_ids": [
          "irs-ein-form-first"
        ]
      }
    ],
    "disqualifiers": [
      {
        "id": "d-abroad",
        "text": "Your principal place of business is outside the U.S.: apply by phone, fax or mail instead.",
        "test": {
          "fact": "business.principal_place_in_us",
          "op": "eq",
          "value": false
        },
        "evidence_ids": [
          "irs-ein-cant"
        ]
      }
    ],
    "required_facts": [
      {
        "fact_key": "business.entity_type",
        "why": "What you need: your business entity type.",
        "evidence_ids": [
          "irs-ein-need"
        ]
      },
      {
        "fact_key": "person.ssn_or_itin",
        "why": "What you need: the SSN or taxpayer ID number of the responsible party.",
        "evidence_ids": [
          "irs-ein-need"
        ]
      }
    ],
    "fees": [
      {
        "id": "fee-none",
        "label": "EIN",
        "amount_usd": 0,
        "amount_note": "Free: “You never have to pay a fee for an EIN.”",
        "evidence_ids": [
          "irs-ein-free"
        ]
      }
    ],
    "deadlines": [],
    "submission_methods": [
      {
        "kind": "portal",
        "label": "Apply online with the IRS EIN tool, in one session (it expires after 15 minutes of inactivity)",
        "url": "https://sa.www4.irs.gov/modiein/individual/index.jsp",
        "evidence_ids": [
          "irs-ein-free",
          "irs-ein-session",
          "irs-ein-hours"
        ]
      }
    ],
    "authorization_policy": {
      "mode": "authorized_representative",
      "ai_may": [],
      "requirement": "A third-party designee must have signed authorization to apply.",
      "evidence_ids": [
        "irs-ein-need"
      ]
    },
    "evidence": [
      {
        "evidence_id": "irs-ein-free",
        "source_type": "official_agency",
        "source_name": "Internal Revenue Service",
        "url": "https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number",
        "title": "Get an employer identification number | Internal Revenue Service",
        "retrieved_at": "2026-10-04T21:05:36.390Z",
        "quotation": "Use this tool to get an EIN directly from the IRS in minutes for free. Answer questions and submit the application. If it's approved, we'll issue your EIN immediately online. Beware of websites that charge for an EIN. You never have to pay a fee for an EIN.",
        "locator": {
          "char_start": 4641,
          "char_end": 4898
        },
        "normalized_payload_hash": "sha256:475a37f6ee320b6db0e56b1077c97345d18b8b53a0ac5747bd575feabb8dd05d",
        "quote_hash": "sha256:a6d7c7eee82c776e6500c59e8f8ba3b18f98b0fb90035234fca4fd407ca008be",
        "snapshot_artifact": "state/evidence/sha256/47/475a37f6ee320b6db0e56b1077c97345d18b8b53a0ac5747bd575feabb8dd05d.txt",
        "snapshot_hash": "sha256:475a37f6ee320b6db0e56b1077c97345d18b8b53a0ac5747bd575feabb8dd05d",
        "quote_status": "verified",
        "link_status": "ok",
        "authority_rank": "primary",
        "captured_by": {
          "tool": "SOURCE_CAPTURE",
          "run": "the build’s own code (src/procedures.js captureEvidence), on the build’s Mac, reading the page with curl",
          "at": "2026-10-04T21:05:36.390Z"
        }
      },
      {
        "evidence_id": "irs-ein-session",
        "source_type": "official_agency",
        "source_name": "Internal Revenue Service",
        "url": "https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number",
        "title": "Get an employer identification number | Internal Revenue Service",
        "retrieved_at": "2026-10-04T21:05:36.393Z",
        "quotation": "Complete the application in one session. You can't save it for later. It expires after 15 minutes of inactivity, and you'll need to start over.",
        "locator": {
          "char_start": 4912,
          "char_end": 5055
        },
        "normalized_payload_hash": "sha256:475a37f6ee320b6db0e56b1077c97345d18b8b53a0ac5747bd575feabb8dd05d",
        "quote_hash": "sha256:046ad70c49edecfbfb01de54af448ab461cb67308f02b36b77f3e6b28f6d8453",
        "snapshot_artifact": "state/evidence/sha256/47/475a37f6ee320b6db0e56b1077c97345d18b8b53a0ac5747bd575feabb8dd05d.txt",
        "snapshot_hash": "sha256:475a37f6ee320b6db0e56b1077c97345d18b8b53a0ac5747bd575feabb8dd05d",
        "quote_status": "verified",
        "link_status": "ok",
        "authority_rank": "primary",
        "captured_by": {
          "tool": "SOURCE_CAPTURE",
          "run": "the build’s own code (src/procedures.js captureEvidence), on the build’s Mac, reading the page with curl",
          "at": "2026-10-04T21:05:36.393Z"
        }
      },
      {
        "evidence_id": "irs-ein-who",
        "source_type": "official_agency",
        "source_name": "Internal Revenue Service",
        "url": "https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number",
        "title": "Get an employer identification number | Internal Revenue Service",
        "retrieved_at": "2026-10-04T21:05:36.396Z",
        "quotation": "Use this if all of these are correct: You are a domestic organization, formed or created in the United States or U.S. territories. Your principal place of business is in the U.S. or U.S. territories. You're the responsible party in control of the entity or its authorized representative . You have the responsible party's Social Security number (SSN) or individual taxpayer ID number (ITIN).",
        "locator": {
          "char_start": 5131,
          "char_end": 5522
        },
        "normalized_payload_hash": "sha256:475a37f6ee320b6db0e56b1077c97345d18b8b53a0ac5747bd575feabb8dd05d",
        "quote_hash": "sha256:d9a873f6f2de7f68ff4c9433ae486787280269dbe628a38a08247833827cca36",
        "snapshot_artifact": "state/evidence/sha256/47/475a37f6ee320b6db0e56b1077c97345d18b8b53a0ac5747bd575feabb8dd05d.txt",
        "snapshot_hash": "sha256:475a37f6ee320b6db0e56b1077c97345d18b8b53a0ac5747bd575feabb8dd05d",
        "quote_status": "verified",
        "link_status": "ok",
        "authority_rank": "primary",
        "captured_by": {
          "tool": "SOURCE_CAPTURE",
          "run": "the build’s own code (src/procedures.js captureEvidence), on the build’s Mac, reading the page with curl",
          "at": "2026-10-04T21:05:36.396Z"
        }
      },
      {
        "evidence_id": "irs-ein-cant",
        "source_type": "official_agency",
        "source_name": "Internal Revenue Service",
        "url": "https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number",
        "title": "Get an employer identification number | Internal Revenue Service",
        "retrieved_at": "2026-10-04T21:05:36.398Z",
        "quotation": "You can't use this if either: Your principal place of business is outside the U.S. If so, apply by phone, fax or mail. You are applying with an EIN (unless you are government entity).",
        "locator": {
          "char_start": 5523,
          "char_end": 5706
        },
        "normalized_payload_hash": "sha256:475a37f6ee320b6db0e56b1077c97345d18b8b53a0ac5747bd575feabb8dd05d",
        "quote_hash": "sha256:e8b6559a4e5422c1700fb1dc006424433e86f402a2581f0d508eaa6e0adbd824",
        "snapshot_artifact": "state/evidence/sha256/47/475a37f6ee320b6db0e56b1077c97345d18b8b53a0ac5747bd575feabb8dd05d.txt",
        "snapshot_hash": "sha256:475a37f6ee320b6db0e56b1077c97345d18b8b53a0ac5747bd575feabb8dd05d",
        "quote_status": "verified",
        "link_status": "ok",
        "authority_rank": "primary",
        "captured_by": {
          "tool": "SOURCE_CAPTURE",
          "run": "the build’s own code (src/procedures.js captureEvidence), on the build’s Mac, reading the page with curl",
          "at": "2026-10-04T21:05:36.398Z"
        }
      },
      {
        "evidence_id": "irs-ein-need",
        "source_type": "official_agency",
        "source_name": "Internal Revenue Service",
        "url": "https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number",
        "title": "Get an employer identification number | Internal Revenue Service",
        "retrieved_at": "2026-10-04T21:05:36.401Z",
        "quotation": "What you need Your business entity type . The Social Security number or taxpayer ID number of the responsible party in control of your business or organization. If you're a third-party designee , you must have signed authorization to apply.",
        "locator": {
          "char_start": 5707,
          "char_end": 5947
        },
        "normalized_payload_hash": "sha256:475a37f6ee320b6db0e56b1077c97345d18b8b53a0ac5747bd575feabb8dd05d",
        "quote_hash": "sha256:2beb7ca6167b75b6425c51ef9d271e71b2201b1d6e605aa8fe887e015c0b212a",
        "snapshot_artifact": "state/evidence/sha256/47/475a37f6ee320b6db0e56b1077c97345d18b8b53a0ac5747bd575feabb8dd05d.txt",
        "snapshot_hash": "sha256:475a37f6ee320b6db0e56b1077c97345d18b8b53a0ac5747bd575feabb8dd05d",
        "quote_status": "verified",
        "link_status": "ok",
        "authority_rank": "primary",
        "captured_by": {
          "tool": "SOURCE_CAPTURE",
          "run": "the build’s own code (src/procedures.js captureEvidence), on the build’s Mac, reading the page with curl",
          "at": "2026-10-04T21:05:36.401Z"
        }
      },
      {
        "evidence_id": "irs-ein-hours",
        "source_type": "official_agency",
        "source_name": "Internal Revenue Service",
        "url": "https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number",
        "title": "Get an employer identification number | Internal Revenue Service",
        "retrieved_at": "2026-10-04T21:05:36.403Z",
        "quotation": "This tool is available during the following times (Eastern Time): Mon-Fri: 6:00 a.m. - 1:00 a.m. (next day) Sat: 6:00 a.m. - 9:00 p.m. Sun: 6:00 p.m. - 12:00 a.m.",
        "locator": {
          "char_start": 6107,
          "char_end": 6269
        },
        "normalized_payload_hash": "sha256:475a37f6ee320b6db0e56b1077c97345d18b8b53a0ac5747bd575feabb8dd05d",
        "quote_hash": "sha256:b5563ab89118d9e5cc2fb6fa4f20af01402a659ce8ba712bbfee25e583b14ffb",
        "snapshot_artifact": "state/evidence/sha256/47/475a37f6ee320b6db0e56b1077c97345d18b8b53a0ac5747bd575feabb8dd05d.txt",
        "snapshot_hash": "sha256:475a37f6ee320b6db0e56b1077c97345d18b8b53a0ac5747bd575feabb8dd05d",
        "quote_status": "verified",
        "link_status": "ok",
        "authority_rank": "primary",
        "captured_by": {
          "tool": "SOURCE_CAPTURE",
          "run": "the build’s own code (src/procedures.js captureEvidence), on the build’s Mac, reading the page with curl",
          "at": "2026-10-04T21:05:36.403Z"
        }
      },
      {
        "evidence_id": "irs-ein-limit",
        "source_type": "official_agency",
        "source_name": "Internal Revenue Service",
        "url": "https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number",
        "title": "Get an employer identification number | Internal Revenue Service",
        "retrieved_at": "2026-10-04T21:05:36.404Z",
        "quotation": "You can apply for only 1 EIN per responsible party per day.",
        "locator": {
          "char_start": 6282,
          "char_end": 6341
        },
        "normalized_payload_hash": "sha256:475a37f6ee320b6db0e56b1077c97345d18b8b53a0ac5747bd575feabb8dd05d",
        "quote_hash": "sha256:e3a7173003df7187896ec5d0c5e084540a6bd87b004f51ce4f765620d95b1121",
        "snapshot_artifact": "state/evidence/sha256/47/475a37f6ee320b6db0e56b1077c97345d18b8b53a0ac5747bd575feabb8dd05d.txt",
        "snapshot_hash": "sha256:475a37f6ee320b6db0e56b1077c97345d18b8b53a0ac5747bd575feabb8dd05d",
        "quote_status": "verified",
        "link_status": "ok",
        "authority_rank": "primary",
        "captured_by": {
          "tool": "SOURCE_CAPTURE",
          "run": "the build’s own code (src/procedures.js captureEvidence), on the build’s Mac, reading the page with curl",
          "at": "2026-10-04T21:05:36.404Z"
        }
      },
      {
        "evidence_id": "irs-ein-form-first",
        "source_type": "official_agency",
        "source_name": "Internal Revenue Service",
        "url": "https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number",
        "title": "Get an employer identification number | Internal Revenue Service",
        "retrieved_at": "2026-10-04T21:05:36.405Z",
        "quotation": "If you are creating a corporation or LLC, form your entity through the secretary of state before you apply for an EIN. If you don't form your entity with the state first, your EIN application may be delayed.",
        "locator": {
          "char_start": 6655,
          "char_end": 6862
        },
        "normalized_payload_hash": "sha256:475a37f6ee320b6db0e56b1077c97345d18b8b53a0ac5747bd575feabb8dd05d",
        "quote_hash": "sha256:aa8cc23e18942e50bb84224e3f7e25a3e97dac81bd38e71325579fa36afa3427",
        "snapshot_artifact": "state/evidence/sha256/47/475a37f6ee320b6db0e56b1077c97345d18b8b53a0ac5747bd575feabb8dd05d.txt",
        "snapshot_hash": "sha256:475a37f6ee320b6db0e56b1077c97345d18b8b53a0ac5747bd575feabb8dd05d",
        "quote_status": "verified",
        "link_status": "ok",
        "authority_rank": "primary",
        "captured_by": {
          "tool": "SOURCE_CAPTURE",
          "run": "the build’s own code (src/procedures.js captureEvidence), on the build’s Mac, reading the page with curl",
          "at": "2026-10-04T21:05:36.405Z"
        }
      }
    ],
    "unknowns": [
      "Applying by phone, fax or mail (Form SS-4) is not read here.",
      "The business-name formatting rules the page links to are not read here."
    ],
    "article_projection": {
      "description": "Getting an EIN from the IRS: who can use the online tool, what you need, the one-session rule, and the fee, which is none.",
      "tags": [
        "ein",
        "irs",
        "business formation"
      ],
      "body_md": "The IRS says it plainly: an EIN costs nothing, and it warns about websites that charge for one.\n\n[[widget:irs-ein-free]]"
    },
    "provenance": {
      "created_by": "Claude Code session for the Universal Procedure Graph",
      "method": "the IRS page, read on the date shown"
    },
    "version": 1
  },
  "ontology": {
    "id": "ein-application",
    "level": 1,
    "root": {
      "id": "vertical-business-formation",
      "title": "Business formation",
      "type": "vertical",
      "status": "published",
      "exists": true,
      "url": "/a/vertical-business-formation"
    },
    "ancestors": [
      [
        {
          "id": "vertical-business-formation",
          "title": "Business formation",
          "type": "vertical",
          "status": "published",
          "exists": true,
          "url": "/a/vertical-business-formation"
        }
      ]
    ],
    "parents": [
      {
        "id": "vertical-business-formation",
        "title": "Business formation",
        "type": "vertical",
        "status": "published",
        "exists": true,
        "url": "/a/vertical-business-formation"
      }
    ],
    "children": [],
    "siblings": [
      {
        "id": "corporation-formation",
        "title": "Corporation formation",
        "type": "procedure",
        "status": "stub",
        "exists": true
      },
      {
        "id": "dba-filing",
        "title": "DBA filing",
        "type": "procedure",
        "status": "stub",
        "exists": true
      },
      {
        "id": "llc-formation",
        "title": "LLC formation",
        "type": "procedure",
        "status": "stub",
        "exists": true
      },
      {
        "id": "registered-agent-change",
        "title": "Registered agent change",
        "type": "procedure",
        "status": "stub",
        "exists": true
      }
    ],
    "related": [
      {
        "id": "california-llc-formation",
        "title": "Form a limited liability company in California",
        "type": "filing",
        "status": "published",
        "exists": true,
        "url": "/a/california-llc-formation"
      }
    ],
    "prerequisites": [
      {
        "id": "llc-formation",
        "title": "LLC formation",
        "type": "procedure",
        "status": "stub",
        "exists": true
      },
      {
        "id": "corporation-formation",
        "title": "Corporation formation",
        "type": "procedure",
        "status": "stub",
        "exists": true
      }
    ],
    "triggered_by": [
      {
        "id": "california-llc-formation",
        "title": "Form a limited liability company in California",
        "type": "filing",
        "status": "published",
        "exists": true,
        "url": "/a/california-llc-formation"
      }
    ],
    "may_trigger": [],
    "may_cause": [],
    "caused_by": [],
    "nested": [],
    "descendants": 0,
    "unresolved": [],
    "one_sided_edges": [
      "401-k-rollover says its parent is vertical-retirement-pensions",
      "aca-marketplace-enrollment says its parent is vertical-health-insurance-enrollment",
      "account-closure-transfer says its parent is vertical-death-administration",
      "adoption-petition-packet says its parent is vertical-child-family-benefits",
      "advanced-imaging-authorization says its parent is vertical-prior-authorization",
      "agency-reconsideration says its parent is vertical-administrative-hearings",
      "agricultural-permit says its parent is vertical-agriculture-food-programs",
      "air-emissions-permit says its parent is vertical-environmental-permitting",
      "aircraft-registration says its parent is vertical-aviation-maritime-administration",
      "airline-refund-request says its parent is vertical-travel-compensation-claims"
    ]
  },
  "freshness": {
    "state": "verified, no recheck interval set",
    "last_verified_at": "2026-10-04T21:05:36.405Z",
    "effective_until": null,
    "recheck_after_days": null,
    "recheck": []
  },
  "validation": {
    "ok": true,
    "errors": [],
    "warnings": []
  },
  "body": "Apply for an EIN directly from the IRS online, in one session, for free; the IRS issues it immediately if the application is approved.\n\n## At a glance\n\n| Detail | Value |\n| --- | --- |\n| Kind | Application |\n| Authority | [Internal Revenue Service](https://www.irs.gov/) |\n| Where it applies | us |\n| Fees | EIN: $0 |\n| How it is filed | Apply online with the IRS EIN tool, in one session (it expires after 15 minutes of inactivity) |\n| Last verified against its sources | 2026-10-04 |\n| Version | 1 |\n\n## Where this sits\n\n**Level 1.** [Business formation](/a/vertical-business-formation) › **Get an employer identification number (EIN)**\n\n**Beside it:** Corporation formation, DBA filing, LLC formation, Registered agent change\n\n**Needs first:** LLC formation, Corporation formation\n\n**Starts from:** [Form a limited liability company in California](/a/california-llc-formation)\n\n**Related:** [Form a limited liability company in California](/a/california-llc-formation)\n\nThe IRS says it plainly: an EIN costs nothing, and it warns about websites that charge for one.\n\n[[widget:irs-ein-free]]\n\n## Rules\n\n**Requirement:** You are a domestic organization, formed or created in the United States or U.S. territories. *(checked as: whether the organization was formed in the United States or a U.S. territory = true)*\n\n[[widget:irs-ein-who]]\n\n**Requirement:** Your principal place of business is in the U.S. or U.S. territories. *(checked as: whether the principal place of business is in the United States or a U.S. territory = true)*\n\n**Requirement:** You are the responsible party in control of the entity, or its authorized representative. *(checked as: whether you are the responsible party in control of the entity or its authorized representative = true)*\n\n**Requirement:** You have the responsible party’s Social Security number (SSN) or individual taxpayer ID number (ITIN). *(checked as: Social Security or taxpayer identification number is given)*\n\n**Requirement:** You can apply for only 1 EIN per responsible party per day.\n\n[[widget:irs-ein-limit]]\n\n**Requirement:** If you are creating a corporation or LLC, form the entity with the secretary of state first; otherwise the EIN application may be delayed.\n\n[[widget:irs-ein-form-first]]\n\n**Not eligible if:** Your principal place of business is outside the U.S.: apply by phone, fax or mail instead. *(checked as: whether the principal place of business is in the United States or a U.S. territory = false)*\n\n[[widget:irs-ein-cant]]\n\n## Fees\n\n| Fee | Amount | When |\n| --- | --- | --- |\n| EIN | $0 | Free: “You never have to pay a fee for an EIN.” |\n\n## How it is filed\n\n- **Apply online with the IRS EIN tool, in one session (it expires after 15 minutes of inactivity)**: [https://sa.www4.irs.gov/modiein/individual/index.jsp](https://sa.www4.irs.gov/modiein/individual/index.jsp)\n\n[[widget:irs-ein-session]]\n[[widget:irs-ein-hours]]\n\n**What an agent may do:** authorized representative. A third-party designee must have signed authorization to apply.\n\n[[widget:irs-ein-need]]\n\n## What this page does not know\n\n- Applying by phone, fax or mail (Form SS-4) is not read here.\n- The business-name formatting rules the page links to are not read here.\n"
}