You will need an EIN if you answer "Yes" to any of the following questions.
- Do you have employees?
- Do you operate your business as a corporation (like a C corporation or a S corporation) or a partnership (both general and limited partnerships)?
- 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 pension plan?
- Are you involved with any of the following types of organizations?
Trusts (except certain grantor-owned revocable trusts, IRAs and exempt Organization Business)
Income Tax Returns
Estates
Real estate mortgage investment conduits
Non-profit organizations
Farmers' cooperatives
Plan administrators
The only kind of business that isn’t required to have an EIN number is one that’s structured as a sole proprietorship with no employees.