How To Get An EIN For LLC In Maryland (Jul. 2026)

Submitting your Articles of Organization is the step that legally creates your Maryland Limited Liability Company (LLC). You need to do this through the Maryland State Department of Assessments and Taxation (SDAT). After your filing is approved, the next task is to request an Employer Identification Number (EIN) from the Internal Revenue Service (IRS).

An EIN can be obtained for free, and applications may be submitted online, by mail, or by fax. Approval times vary by method, ranging from instant issuance to several weeks. For most LLCs, applying for an EIN as early as possible helps prevent delays when handling taxes and other administrative tasks.

In this guide, I’ll walk you through why a Maryland LLC needs an EIN. I’ll also explain how to get an EIN for LLC in Maryland.

EIN In Maryland Overview

The IRS issues an EIN, a nine-digit federal identification number for your LLC. It’s used to identify your LLC for federal tax purposes and other regulatory obligations. In simple terms, it functions like a Taxpayer Identification Number (TIN) for your business when interacting with the IRS and most banks.

Your LLC may need an EIN to complete essential business activities, such as:

• Filing tax returns and paying federal, state, and local taxes.
• Opening a dedicated business bank account.
• Applying for necessary licenses and permits.
• Hiring employees and processing payroll.

1. Methods For Apply For An EIN For A Maryland LLC

Applying for an EIN in Maryland is completely FREE ($0) when you submit directly to the IRS. According to IRS guidelines, you can submit your application using one of the following methods:

• Through the IRS’s online application system.
• By mailing or faxing Form SS-4.

2. Common Names For An EIN

Before diving deeper, know that people and agencies may refer to an EIN by several different names. Keep in mind that these name variations all refer to the same number:

• EIN / FEIN.
• Employer Identification Number / Federal Employer Identification Number.
• EIN Number.
• Employer ID Number.
• Federal Employer ID Number / Federal Tax Number / Federal Tax Identification Number.

The terminology can vary depending on whether it comes from the IRS, a bank, a state agency, or a third-party service. However, each term refers to the same IRS-issued identification number.

How To Get An EIN For LLC In Maryland

Before applying for an EIN, ensure you have the following in place:

• Your Articles of Organization have already been approved by SDAT. Per guidance from the IRS, your LLC needs to legally exist before the IRS can issue an identification number.
• Your LLC’s ownership structure is finalized. Changes such as adding members or converting from a single-member to a multi-member LLC can impact your tax classification. These changes may require updated information during the EIN process.

As outlined above, there are two primary ways to apply for an EIN. The method you use will depend on whether you have a U.S.-issued Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), which are available only to U.S. residents.

1. Apply Online (Fastest Option)

If you’re a U.S. resident with an SSN or ITIN, you’re eligible to apply using any available method. That said, I recommend using the IRS online application system. This is typically the fastest and most convenient option, with EINs often issued instantly after submission.

For detailed instructions, see my guide: How To Get An EIN Online.

2. Apply Using Form SS-4 (Fax Or Mail)

If you’re a foreign LLC owner without an SSN or ITIN, you’ll usually need to apply using IRS Form SS-4. This is because the online system won’t be available to you.

To simplify the process, I’ve linked the most recent version of the form in the sidebar for download.

If you need step-by-step help, see my guide: How To Get An EIN Using Form SS-4.

Once completed, you can submit the form by:

• Fax: 855-215-1627 (within the U.S.) or 304-707-9470 (outside the U.S.).
• Mail: IRS (Attention: EIN Operation), Cincinnati, OH 45999.

Receiving Your EIN Approval

After filing your EIN application, the IRS issues official confirmation highlighting that your Maryland LLC was given a federal tax ID number. What you receive and how quickly you get it depend on the application method you used.

1. EIN Confirmation Letter (IRS Form CP-575)

Once the IRS approves your application, it confirms your EIN by issuing Form CP-575, the official EIN confirmation letter. This document serves as your primary proof that the IRS has registered your LLC.

Delivery timing varies by filing method:

• Online application: The IRS assigns your EIN immediately, and you can download Form CP-575 as soon as you complete the application.
• Fax submission: The IRS generally assigns your EIN within about 4 business days and mails Form CP-575 to the address listed on Form SS-4.
• Mail submission: The IRS usually assigns your EIN within roughly 4 weeks, then mails Form CP-575, which may take additional time to arrive.

Be sure to store this letter with your business records. Banks, tax authorities, and other institutions often require it for account openings, registrations, and compliance matters.

2. How To Recover Your EIN If You Lose It

If you misplaced your CP-575 or didn’t save it after applying online, you usually can’t download the original confirmation letter again. The IRS doesn’t reissue Form CP-575.

In this situation, you’ll need to request an EIN Verification Letter (Form 147C) instead. Here’s how to proceed:

• Call the IRS Business & Specialty Tax line at 800-829-4933 (Monday-Friday, 7:00 A.M. to 7:00 P.M. ET).
• After verifying your identity and authority over the LLC, the IRS can confirm your EIN by phone and issue Form 147C.

This process doesn’t change your EIN or affect its validity. Both Form CP-575 and Form 147C are accepted by banks, government agencies, and other organizations as official proof of your LLC’s EIN.

Are You Required To Obtain An EIN?

Whether your LLC needs an EIN mainly depends on how it is classified for federal tax purposes. In general:

• Single-member LLCs are treated by the IRS as disregarded entities by default.
• Multi-member LLCs are treated as partnerships by default.
• Any LLC may choose to be taxed as a corporation (S corporation or C corporation) by submitting the appropriate IRS election forms.

1. Single-Member LLCs (Taxed As Disregarded Entities)

At the federal level, a single-member LLC isn’t always mandated to have an EIN. This is because the owner can often use their SSN or ITIN to report federal taxes. That said, relying on a personal identifier can create operational issues, which I’ll elaborate on later.

In practice, most single-member LLCs end up needing an EIN once the business becomes active, including situations such as:

• Payroll obligations: Hiring employees or processing payroll.
• Federal excise taxes: Filing excise tax returns for certain regulated activities (for example, alcohol, tobacco, firearms, fuel, or heavy vehicle use).
• Banking and payments: Opening a business bank account, separating personal and business finances, setting up payment processors, or accepting online payments.

2. Multi-Member LLCs (Taxed As Partnership)

The IRS requires multi-member LLCs to get an EIN under 26 C.F.R. § 301.6109-1(a)(1)(ii)(C).

Since the LLC has multiple owners, the IRS prohibits the business from using any individual member’s SSN as its tax identifier. Alternatively, the IRS assigns the EIN directly to the LLC and uses it to identify the entity and process its tax filings.

3. LLCs Taxed As Corporations

The same regulation (26 C.F.R. § 301.6109-1(a)(1)(ii)(C)) requires LLCs taxed as corporations to use an EIN as their TIN.

Therefore, you usually need to secure an EIN before filing a corporate tax election.

Why Your Maryland LLC Needs An EIN

Maryland doesn’t directly punish an LLC for lacking an EIN. The real problem arises because many routine tax registrations, filings, and operational tasks become difficult, or even impossible, without one.

Even single-member LLCs effectively need an EIN to operate. I present the reasons why below.

1. Meeting Maryland State Tax Requirements

Maryland requires LLCs to register with the Comptroller of Maryland for any applicable state taxes. These include sales and use tax, employer withholding, and unemployment insurance accounts.

The state’s Combined Registration Application (CRA) lists an EIN as a required piece of information for LLC registration. The Comptroller explicitly instructs applicants to provide an EIN on Form CRA.

Not registering doesn’t remove your tax obligations. It creates several risks for your LLC, including:

• Liability for unpaid taxes plus late interest.
• Penalties for failing to file returns or pay taxes.
• Potential criminal consequences.

For example, many Maryland LLCs need to register to get a sales and use tax license. Operating without proper registration can constitute a misdemeanor. This exposes your LLC to fines of up to $100 (Md. Code, Tax-Gen. § 13-1016) and back taxes with interest. Plus, your business can be fined with civil penalties of up to 10% of the unpaid tax (Md. Code, Tax-Gen. § 13-701(a)).

2. Prevent Federal Legal And Tax Compliance Issues

Running your LLC without an EIN can expose you to serious federal compliance risks. These risks mainly involve taxpayer identification, required filings, tax payments, and withholding obligations.

a. Failing To Supply A Required TIN

Let’s suppose your LLC is asked to file federal tax or information returns, but doesn’t supply a valid EIN. In these cases, the IRS may consider it a failure to provide the required taxpayer identification.

For instance, filing Form 1099 to report payments to independent contractors without a valid EIN can result in two separate penalties. This is ruled under the Internal Revenue Code (IRC):

• IRC § 6721 for submitting incorrect or incomplete information returns.
• IRC § 6722 for failing to give accurate payee statements.

The IRS typically applies these penalties per return. According to the year and IRS penalty schedule, they can attain hundreds of dollars per filing. Plus, the amount may rise substantially if the IRS determines the violation was intentional.

b. Failure To File Returns And Pay Federal Taxes

Without a valid EIN, your LLC may fail to meet federal tax obligations, including late or incorrect filings and unpaid taxes.

Specifically, lacking an EIN can prevent your LLC from conducting basic federal tax functions, such as:

• Filing required federal income tax returns.
• Issuing or getting reportable payments under IRS regulations.

If your LLC misses filings or payments, the IRS can impose penalties under IRC § 6651. This includes late filing and late payment penalties based on a percentage of the owed tax.

As the IRS explains in its 2026 guidance on failure-to-file penalties, your LLC can incur high costs as follows:

• Individuals and most business returns: The IRS charges 5% of the unpaid tax per month, up to 25%. If the return is more than 60 days late, the IRS imposes a minimum penalty of $525 or 100% of the unpaid tax. The final amount will be whichever one is lower.
• Partnerships: The IRS charges $255 per partner, per month, for up to 12 months.
• S corporations: The IRS charges $255 per shareholder, per month, for up to 12 months.

c. Failing To Meet Federal Withholding Requirements

Employee withholdings are trust fund taxes. In other words, your LLC must withhold them from paychecks and remit them to the IRS on time using your LLC’s EIN.

Without an EIN, your LLC won’t be able to:

• Report employee withholding amounts.
• Remit employment taxes correctly.
• Set up payroll tax accounts.

Under IRC § 6672, failing to withhold or remit mandatory employment taxes can expose responsible individuals to substantial penalties. Additionally, in severe cases, it can lead to imprisonment.

3. Operational Risks

An EIN is also a basic requirement for operating your LLC as a legitimate business within the U.S. financial and tax system. Without one, you may be forced to rely on personal identifiers, such as:

• Your personal bank account
• Your SSN

This blurs the separation between you and the LLC, weakens the appearance of a distinct business entity, and can make it harder to maintain clean liability and financial boundaries.se responsible individuals to substantial penalties. Additionally, in severe cases, it can lead to imprisonment.

IRS Contact Details

You can get in touch with the IRS directly if you have inquiries about your state of Maryland EIN. They can also help if you encounter an issue with your application or need to check your LLC’s information.

These are their main contact details:

Phone: 1-800-829-4933 (Business hours are 7:00 A.M. to 7:00 P.M. ET (Monday to Friday).

• Press 1 for English or 2 for Spanish.
• Press 1 for EIN-related questions.
• Press 3 if you already have an EIN but cannot locate it (to reach a live representative).

Frequently Asked Questions