EIN Format
The EIN system was created by the IRS in 1974 by Treasury Decision(TD) 7306, 39 Fed. Reg. 9946. The authority for EIN's is derived from 26 USC 6011(b), requiring taxpayer identification for the purpose of payment of employment taxes. The provision was first enacted as part of the revision of the Tax Code in 1954. This authority was broadened in 1961 by 26 USC 6109. An EIN is usually written in the form 00-0000000 whereas a Social Security Number is usually written in the form 000-00-0000 in order to differentiate between the two. There are EIN Decoders on the web that can identify in what state the company registered the EIN Number.
A business needs an EIN in order to pay employees and to file business tax returns. To be considered a Partnership, LLC, Corporation, S Corporation, Non-profit, etc. a business must obtain an EIN. Those business that do not are considered proprietorships and the Owner / Operator SSN is used on any tax documents.
Prior to 2001, the first two digits of an EIN (the EIN Prefix) indicated the business was located in a particular geographic area. In 2001, EIN assignment was centralized at three of the IRS campuses, although all 10 campuses can assign an EIN, if necessary.
| Campus | Code |
|---|---|
| Andover | 10, 12 |
| Atlanta | 60, 67 |
| Austin | 50, 53 |
| Brookhaven | 01, 02, 03, 04, 05, 06, 11, 13, 14, 16, 21, 22, 23, 25, 34, 51, 52, 54, 55, 56, 57, 58, 59, 65 |
| Cincinnati | 30, 32, 35, 36, 37, 38, 61 |
| Fresno | 15, 24 |
| Kansas City | 40, 44 |
| Memphis | 94, 95 |
| Ogden | 80, 90 |
| Philadelphia | 33, 39, 41, 42, 43, 48, 62, 63, 64, 66, 68, 71, 72, 73, 74, 75, 76, 77, 81, 82, 83, 84, 85, 86, 87, 88, 91, 92, 93, 98, 99 |
| Internet | 20, 26, 27, 45 (46 and 47 are being reserved for future use) |
| Note: Prefixes 26, 27, 45, 46 and 47 were previously assigned by the Philadelphia campus. | |
| Small Business Administration (SBS) | 31 |
Read more about this topic: Employer Identification Number
Famous quotes containing the word ein:
“Ah, there should be a young man, ein schone Junge carrying Blumen, a bouquet of roses. There should be cold Rhine wine and Strauss waltzes, and on the long way home kisses in the shadow of an archway, like a Cinderella.”
—Laurence Stallings (1894–1968)