{"id":57,"date":"2013-06-05T22:14:15","date_gmt":"2013-06-05T22:14:15","guid":{"rendered":"http:\/\/evergreensmallbusiness.com\/?p=57"},"modified":"2015-05-21T20:45:45","modified_gmt":"2015-05-21T20:45:45","slug":"getting-an-ein-for-a-washington-llc","status":"publish","type":"post","link":"https:\/\/evergreensmallbusiness.com\/getting-an-ein-for-a-washington-llc\/","title":{"rendered":"EIN Rules for Washington LLCs"},"content":{"rendered":"
\"Picture<\/a>
You can use the IRS’s online application to obtain an EIN for your Washington business.<\/figcaption><\/figure>\n

You may need to get an Employer Identification Number, or EIN, for a new Washington State limited liability company so you can open a bank account and file federal income and payroll tax returns.<\/p>\n

Unfortunately, the process for determining if a Washington state LLC needs an EIN is little complicated due to the loose-y goose-y nature of LLC tax accounting. But let me explain.<\/p>\n

Note:<\/strong> Remember that an LLC’s owners are called “members.” I’m going to be using that term in the paragraphs that follow.<\/p>\n

Usually Multiple Member LLCs Treated as Partnerships<\/h3>\n

Except in the special case where an LLC’s only members are a husband and wife residing in a community property state (like Washington state), multiple member LLCs engaged in a profit-seeking enterprise probably always need an EIN because they need to file a partnership income tax return\u00a0for the\u00a0LLC.<\/p>\n

The federal 1065 partnership tax return, this is maybe obvious, needs that EIN\u00a0for the\u00a01065 income tax\u00a0form\u00a0including the K-1s that goes to\u00a0the\u00a0Internal Revenue Service and its partners.<\/p>\n

Exception for Washington State Husband and Wife LLCs<\/h3>\n

The\u00a0rules may work a bit differently for\u00a0a husband-and-wife-only LLC if both spouses reside in a community property state.<\/p>\n

In this situation, the couple may treat the multiple member limited liability company as a single member limited liability company–in which case the single member limited liability company rules (discussed next) apply.<\/p>\n

Single Member LLCs Treated as Sole Proprietorships<\/h3>\n

If you own a single member limited liability company and you’re planning to have the LLC treated as a sole proprietorship for income tax purposes, you need an EIN only if you are subject to a bankruptcy proceeding, hiring employees or purchasing or inheriting an existing business.<\/p>\n

Note that you don’t need an EIN for other purposes if your LLC will be treated as a sole proprietorship for tax accounting purposes. In other words, you don’t need an EIN if you change your\u00a0business name or location or if\u00a0you operate multiple businesses or in multiple locations.<\/p>\n

LLCs treated as C or S corporations<\/h3>\n

Accountants and attorneys often love LLCs because the LLC’s owners can choose to treat the LLC as a corpoation for income tax accounting purposes. And that situation also effects EIN requirements.<\/p>\n

No matter what, if you choose to have an LLC treated as a either a regular corporation or a Subchapter S corporation, you will need to get an EIN in almost all cases.<\/p>\n

Note then that if you have a single member LLC and you’ve elected to be treated as an S corporation, that simple election means you need an EIN.<\/p>\n

And if you and your spouse together own an LLC but you’ve elected to be treated as a corporation, you need an EIN even though you two guys are the only members and you both reside in Washington state.<\/p>\n

In the corporation or S corporation examples, the LLC needs an EIN so it can file a corporation tax return.<\/p>\n

Applying for an EIN<\/h3>\n

I’ve posted a long-ish blog entry about how to use the Internal Revenue’s online EIN application process here, but you may also be able to get an EIN simply by calling (800) 829-4933 Monday through Friday between 7am and 10pm.<\/p>\n

If you can get ahold of the IRS via telephone, an operator will step you through the process of applying.<\/p>\n

One suggestion: The IRS strongly recommends that you first download and complete the SS-4 (click here<\/a> to get to a copy of the form and here<\/a> to get a copy of the form instructions.)<\/p>\n

And a silly note: You do need to have your LLC set up first before applying for the EIN.<\/p>\n","protected":false},"excerpt":{"rendered":"

You may need to get an Employer Identification Number, or EIN, for a new Washington State limited liability company so you can open a bank account and file federal income and payroll tax returns. Unfortunately, the process for determining if a Washington state LLC needs an EIN is little complicated due to the loose-y goose-y […]<\/p>\n","protected":false},"author":1,"featured_media":97,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[2,5],"tags":[],"class_list":{"0":"post-57","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-incorporation","8":"category-new-business","9":"entry"},"yoast_head":"\nEIN Rules for Washington LLCs - Evergreen Small Business<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/evergreensmallbusiness.com\/getting-an-ein-for-a-washington-llc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"EIN Rules for Washington LLCs\" \/>\n<meta property=\"og:description\" content=\"You may need to get an Employer Identification Number, or EIN, for a new Washington State limited liability company so you can open a bank account and file federal income and payroll tax returns. 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