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
Real estate mortgage investment conduits
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.