EIN GUIDE

EIN or LLC First: Which Should You Get First?

You need your LLC first. The IRS only assigns EINs to entities that legally exist. You cannot apply for an EIN before your state has approved your LLC's Articles of Organization. Form the LLC first, then get the EIN — and you can often do both in the same day.

Updated June 2026 6 min read

Direct Answer

LLC first, then EIN. The IRS requires the LLC to exist as a legal entity before it will assign an EIN. File your Articles of Organization with the state first. Once approved, apply for the EIN at IRS.gov. In states with same-day or instant LLC processing (like Wyoming or Delaware online), you can often get your LLC formed and your EIN in the same afternoon. The requirement is that the LLC must be legally formed — income, bank accounts, and client contracts all come after.

The Correct Order

Here is the correct formation sequence for most new LLCs:

Choose a state of formation
Decide which state to form your LLC in. Most businesses form in the state where they primarily operate. Some businesses choose Delaware or Wyoming for specific legal or privacy benefits.
Choose your LLC name
Check name availability on your state's Secretary of State website. Reserve the name if your state allows it.
Appoint a registered agent
Every state requires a registered agent with a physical state address before you can file formation documents.
File Articles of Organization with your state
Pay the state filing fee and submit your Articles of Organization (also called a Certificate of Formation in some states). This is the step that legally creates your LLC.
Receive state confirmation
Wait for your state to process and approve your LLC filing. Processing times vary from same-day to several weeks.
Apply for your EIN at IRS.gov
Once the LLC legally exists, apply for your EIN. This is free and instant for U.S. residents with an SSN or ITIN.
Draft your LLC Operating Agreement
An operating agreement is not required in most states, but it is strongly recommended. It should be drafted after the LLC is formed.
Open a business bank account
Take your EIN confirmation letter and LLC formation documents to your bank.

Why LLC Must Come Before EIN

The IRS EIN application asks for:

The exact legal name of the LLC as registered with the state
The date the LLC was formed
The state of formation
The responsible party's SSN or ITIN

You cannot accurately complete these fields if the LLC does not yet exist. Additionally, the IRS assigns EINs to legal entities — not to planned or intended entities. Applying before formation creates a mismatch that can cause IRS record-keeping problems.

Can I Get Both in the Same Day?

Yes — in many states. Several states offer instant or same-day online LLC filing:

State	Typical Online Processing Time
Wyoming	Same-day (often within hours)
Delaware	Same-day (often within hours)
New Mexico	Same-day to 1 business day
Florida	1–2 business days
Texas	2–3 business days (online)
California	3–5 business days (online); expedited available
New York	Several weeks (mail); expedited available

After your state confirms your LLC formation, you can immediately apply for the EIN at IRS.gov. The IRS online system is available Monday–Friday, 7 AM to 10 PM Eastern Time, and issues your EIN instantly.

Common Mistake: Getting an EIN as a Sole Proprietor

Some new business owners apply for an EIN under their personal name (as a sole proprietor) before forming an LLC, thinking they will convert it later. This creates a problem: the IRS issues EINs tied to specific entity types and legal names. An EIN issued under "John Smith" (sole proprietor) is not the same as an EIN issued under "Smith Consulting LLC."

If this happened to you, you will need to apply for a new EIN specifically for your LLC once it is formed. Your sole proprietor EIN and your LLC's EIN will be separate numbers.

Summary: Formation Sequence

Step	Action	Timing
1	Choose state and LLC name	Before filing
2	Appoint registered agent	Before filing
3	File Articles of Organization	The core formation step
4	Receive state confirmation	After state processes
5	Apply for EIN at IRS.gov	After LLC is legally formed
6	Open business bank account	After EIN is issued
7	Begin operations	After banking is set up

EIN or LLC First: FAQs

Can I get an EIN for an LLC that doesn't exist yet?

No. The IRS will not assign an EIN to an LLC that has not yet been legally formed. You must first file your Articles of Organization with the state and receive confirmation that your LLC exists before applying for an EIN.

What if I applied for an EIN before forming my LLC?

If you applied for an EIN as a sole proprietor (using your name without an LLC), you would have an EIN tied to you personally, not to an LLC. Once you form the LLC, you'll need to apply for a new EIN specifically assigned to the LLC entity. Call the IRS Business & Specialty Tax Line (800-829-4933) if you are unsure of your current EIN status.

How long does it take to form an LLC?

Processing times vary by state. Wyoming and Delaware offer same-day or next-day online processing. States like New York can take several weeks. Many states allow expedited processing for an additional fee. Check your Secretary of State's website for current processing times.

What if my state takes weeks to approve my LLC? Can I apply for the EIN while waiting?

No. The EIN application asks for the date the LLC was formed and confirmation that it exists. You should wait for your state to confirm LLC formation before applying. If your state is slow, you can apply for an EIN immediately after receiving confirmation — even if other steps like registered agent setup or operating agreement drafting are still in progress.

Do I need an EIN to file my LLC's first tax return?

It depends on your LLC type. Single-member LLCs without employees can file Schedule C with their SSN. Multi-member LLCs must have an EIN to file Form 1065. S-corps and C-corps also require an EIN. For most LLCs, the practical answer is to get the EIN before the first tax deadline.