Is the EIN the same as the S election?
No. The EIN is a 9-digit tax ID from Form SS-4, and it costs $0. The S election is a separate act on Form 2553, filed within 2 months and 15 days. 1 identifies the entity; the other picks the tax treatment.
A corporation with an EIN and no Form 2553 on file is a C corporation by default, taxed at the 21% corporate rate on Form 1120. It becomes an S corporation only when the IRS accepts Form 2553, which switches the return to Form 1120-S and moves profit to the owners on Schedule K-1. The EIN does not change across that switch; it stays the same 9-digit number for the life of the entity.
So the EIN answers who needs an ein and the election answers how the profit is taxed. Read the underlying identifier on the federal tax ID number page, or confirm whether your entity needs one at all on the who needs an EIN page.
What are the 2 steps in the right order?
Get the EIN first, elect second. Apply on Form SS-4, receive the 9-digit number in 15 minutes online, then file Form 2553 within 75 days. Filing Form 2553 without the EIN stalls the election on day 1.
Form the corporation, then apply for the EIN
File the articles with the state, then apply on Form SS-4. The EIN is the tax ID every later form needs, and it costs $0.
Mark line 9a Corporation and enter 1120-S
On line 9a select Corporation and write 1120-S as the return. Line 8a stays No for a state corporation, and line 10 states a new business.
Receive the 9-digit EIN and CP-575
The online tool issues the 9-digit EIN in 15 minutes, and the IRS mails the CP-575 confirmation letter within 14 calendar days.
File Form 2553 within 2 months and 15 days
The EIN goes on Form 2553. File it within 2 months and 15 days, 75 days, of formation to elect S status for the current 1120-S year.
Start payroll on the EIN
Set up payroll so Form 941 each quarter and every W-2 by January 31 carry the EIN. A reasonable salary is taxed at 15.3% FICA.
Source: IRS Form SS-4 and IRS Form 2553, verified July 2026.
Walk the whole application line by line on the how to apply for an EIN page, or fill the return-of-record entry with the SS-4 form helper.
How do you fill Form SS-4 for an S corp?
Five lines carry the weight. Line 1 is the legal name, line 7a and 7b are the responsible party, line 8a is No for a state corporation, line 9a is Corporation, and line 10 is the reason. All at $0.
| SS-4 line | What it asks | S corp entry |
|---|---|---|
| Line 1 | Legal name of the entity | Exactly as the state charter reads |
| Line 7a / 7b | Responsible party and SSN or ITIN | The owner; enter Foreign on 7b if no SSN |
| Line 8a | Is this an LLC? | No for a state-chartered corporation |
| Line 9a | Type of entity | Corporation, return 1120-S |
| Line 10 | Reason for applying | Started a new business |
Source: IRS Form SS-4 instructions, verified July 2026. The IRS fee is $0 in all 50 states.
The trap is line 9a. Line 9a says Corporation and asks for the form number of the return; enter 1120-S so the record matches the election to come. Do not mark line 8a Yes unless the entity is truly an LLC, and do not confuse the S election with this form. The full line map sits on the Form SS-4 page.
When is the Form 2553 deadline?
2 months and 15 days, which is 75 days, from formation or the start of the tax year. File on day 1 through day 75 to elect S status for the current 1120-S year. Miss it and the election lands the next year.
Count the window from the date the entity is formed or the first day of the tax year, whichever applies. 2 months and 15 days is 75 calendar days, not 75 business days, so a corporation formed on January 1 has until March 17 to file Form 2553. A late Form 2553 past day 75 pushes S status to the following year, unless the entity attaches late-election relief and states reasonable cause on the form itself.
Form 2553 needs the EIN in its header, so a stalled EIN stalls the 75-day clock in practice. The online EIN route returns the 9-digit number in 15 minutes; the fax route to 855-641-6935 takes 4 business days, and mail runs about 4 weeks, which is 20 business days. International applicants without an SSN call the IRS at 267-941-1099, and the CP-575 confirmation letter follows within 14 calendar days. Start the EIN early so day 75 is never the constraint.
Why does an S corp need the EIN for payroll?
Because the EIN is the number on every payroll form. Form 941 each quarter, every W-2 by January 31, and federal deposits all carry the 9-digit EIN. An S corp owner must take a reasonable salary taxed at 15.3%.
The S corp advantage runs through payroll. Profit splits into a reasonable salary, which is wages subject to the 15.3% FICA rate, and a distribution, which carries 0% payroll tax and flows to the owner on Schedule K-1. The 15.3% breaks into 12.4% for Social Security and 2.9% for Medicare, and the employer and employee halves are 7.65% each. Federal unemployment tax adds 6.0% before the 5.4% state credit, a net 0.6%. None of that works without the EIN on Form 941.
A sole proprietor pays 15.3% on 100% of profit, which is the baseline the S corp cuts by moving the distribution off the payroll base. That is why an owner in a 24% or 28% federal bracket files Form 2553 after the EIN clears. Confirm whether your setup needs the number first on the do I need an EIN page.
Does a single-member LLC electing S corp still need an EIN?
Yes. The single-member LLC gets its own 9-digit EIN on Form SS-4, then files Form 2553 for S treatment on Form 1120-S. It needs the EIN even though a solo LLC with 0 employees files as a disregarded entity by default.
By default, a single-member LLC is a disregarded entity, and its profit flows onto the owner's Schedule C under the owner's SSN. Electing S status changes that: the LLC now runs payroll, files Form 1120-S, and issues a W-2 to the owner, all of which require the 9-digit EIN. The default SSN route ends the moment Form 2553 is accepted, because a disregarded entity cannot run payroll.
A single-member LLC that skips the EIN cannot file Form 941, cannot issue a W-2, and cannot support the reasonable salary the election demands. The EIN comes first, at $0, in 15 minutes online. See the LLC path in full on the EIN for LLC page.
Is this the same EIN as an LLC or C corp?
The number is identical. All 3 use the same Form SS-4 and the same 9-digit format at $0. The difference is line 9a and the return: an S corp files 1120-S, a C corp files Form 1120, and an LLC files by its default.
There is no separate S corp EIN. The 9-digit identifier is structure-neutral; a C corporation, an S corporation, and an LLC all pull the same number from the same SS-4. What differs is the tax lane after the EIN: a C corp pays 21% at the entity level on Form 1120, an S corp passes profit through on Form 1120-S with a K-1, and a default LLC reports on Schedule C or Form 1065. The EIN never changes when the entity switches lanes with Form 2553.
So the S corp path is the corporation path plus 1 extra form. Compare the corporate route on the EIN for corporation page, or the responsible-party rules with no SSN on the EIN without an SSN page.
What does the EIN and the S election cost?
The EIN is $0 on Form SS-4, and Form 2553 is $0 to file. ein-number.com charges $69 or $99 to prepare and review Form SS-4, and the IRS fee stays $0. Payroll setup for Form 941 and W-2 adds no IRS charge.
| EIN filed by | Price | What the price buys |
|---|---|---|
| Yourself, IRS online | $0 | The 9-digit EIN in 15 minutes, if no line rejects |
| ein-number.com, Standard | $69 | Line 9a set to 1120-S, senior-reviewed, filed in 8 business days |
| ein-number.com, Fast | $99 | Same, filed within 24 hours, 7 business days total |
| Form 2553 to the IRS | $0 | The S election, filed by fax or mail within 75 days |
Source: IRS EIN and IRS Form 2553 pages, verified July 2026. The IRS fee is $0 in all 50 states.
The honest line: the EIN and the S election are both $0 to the IRS, and Form 2553 is a form you can file yourself. The $69 or $99 fee buys a prepared and reviewed Form SS-4 so line 9a reads 1120-S the first time, which matters when a wrong entry resets the wait to 0 and delays payroll. See the full price picture on the EIN cost page, and confirm the letter on the CP-575 page.