TAX IDENTIFICATION NUMBERS
Many Minnesota businesses will need one or more tax identification numbers. These include the federal Employer Identification Number, the Minnesota Taxpayer Identification Number, and the Minnesota Unemployment Insurance Employer Account Number. New tax identification numbers must be obtained each time the ownership or form of business organization changes. Federal Employer Identification Number Sole proprietors may be eligible to use their Social Security number as their federal Employer Identification Number (EIN) if they do not have employees, are not required to file information returns, do not have a retirement plan for themselves, and are not required to pay federal excise taxes in connection with their business. Single-member Limited Liability Companies that have elected to be taxed as a sole proprietorship may follow the rule set out in the previous sentence. All other business entities are required to obtain a federal employer identification number by filing Form SS-4 with the Internal Revenue Service. Note: An independent contractor doing commercial or residential building construction or improvements in the public or private sector is considered to be, for workers’ compensation purposes, an employee of any person or entity for whom or which that independent contractor performs services unless, among other things, that independent contractor has a federal employer identification number. Form SS-4 may be obtained online from the Internal Revenue Service. You may order forms by mail by going to Forms and Publications by U.S. Mail or you may call the IRS at 800-829-3676 to order the form by mail. You can apply for an EIN online, by fax or by mail. It helps to have a completed SS-4 form available. Apply for an Employer Identification Number (EIN) Online Minnesota businesses seeking to apply via fax can submit their application by dialing 855-641-6935 (toll-free). Mail applications, which can take up to 4 to 5 weeks, should be submitted—for Minnesota businesses—to IRS, EIN Operation, Cincinnati, OH 45999. Minnesota Taxpayer Identification Number (Minnesota Tax ID Number) Most businesses need a Minnesota Tax ID Number (a seven-digit number assigned by the Minnesota Department of Revenue) if the business is required to make any of the following filings:
• Sales and Use Tax Return • M3, Partnership Return
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