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Quick answer

Yes, always. Here's exactly when you need an EIN for a partnership, and how to get one free.

Do you need an EIN for a partnership?

Every partnership must have its own EIN, even a two-person partnership with no employees. A partnership is a separate tax entity that files its own return (Form 1065) and issues Schedule K-1s to the partners, and it can't do any of that without an EIN. Get one as soon as the partnership is formed.

How to get your EIN, free, in about 15 minutes

However you answer above, getting an EIN is free. Apply directly on the IRS website and you'll have your number immediately, never pay a third-party site that charges $100, $300 for a free government service. See how to apply and why the paid sites are a scam.

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Common questions

Does a partnership need an EIN if it has no employees?

Yes. Unlike a sole proprietor, a partnership always needs an EIN, it's a separate taxpayer that files Form 1065, regardless of whether it has employees.

Can partners use their SSNs instead?

No. The partnership itself needs its own EIN; the individual partners use their SSNs only on their personal returns. The partnership uses the EIN on Form 1065 and on the K-1s it issues.

When should a partnership get its EIN?

As soon as it's formed, before it opens a bank account, hires anyone, or files its first return. It's free and takes about 15 minutes on the IRS site.

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