New York EIN: Form NYS-100 and Your Withholding ID
Last updated November 1, 2026 · Written by the EIN Registration filing team
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After your EIN in New York
| Account | Agency | Number you get | Register |
|---|---|---|---|
| State income tax withholding | New York State Department of Taxation and Finance | Your federal EIN (withholding identification number, your EIN plus any suffix and check digit) | New York Business Express |
| Unemployment insurance | New York State Department of Labor | UI employer registration number, 8 digits (7 digits plus a check digit) | New York Business Express |
| Sales tax | New York State Department of Taxation and Finance | Certificate of Authority | Register |
Form NYS-100, filed online through New York Business Express, registers a business employer for unemployment insurance, withholding tax and wage reporting in one application.
New York reports payroll on one quarterly return, Form NYS-45, which combines state, New York City and Yonkers income tax withholding, wage reporting and unemployment insurance. It must be filed electronically by the last day of the month after each quarter ends.
Employers that withhold New York income tax and have payroll in New York City or in Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess or Westchester County may also owe the metropolitan commuter transportation mobility tax, reported on its own quarterly return, Form MTA-305.
New York City and Yonkers income tax withheld from employees is reported with New York State tax on the same quarterly Form NYS-45.
Also on the New York list
- Register with the New York State Department of Taxation and Finance, and obtain a Certificate of Authority before collecting sales tax; the EIN is required on the application.
- File the biennial statement with the Department of State every two years in the anniversary month of formation.
Agency sites checked November 1, 2026 · All 50 states
What is different about New York
- New York is one of very few states with an LLC publication requirement: within weeks of formation the LLC must publish a notice in two newspapers designated by the county clerk and then file a Certificate of Publication with the Department of State. It has nothing to do with the EIN, but new owners routinely assume the EIN letter satisfies it, and it does not.
- New York asks for a biennial statement rather than an annual report, so the Department of State hears from an LLC every two years rather than every one. Owners arriving from annual-report states tend to file a year early or a year late.
- The Division of Corporations issues a DOS ID number that identifies the entity in state records. Banks in New York sometimes ask for it alongside the EIN; the two are unrelated, and the DOS ID is not a tax number.
Before you apply
The SS-4 must match the New York Department of State, Division of Corporations filing; its DOS ID number is a state index, not a tax ID.
New York EIN questions
How do I get an EIN number in New York?
File IRS Form SS-4 after the New York Department of State, Division of Corporations approves any formation filing; there is no New York EIN application. Form NYS-100, filed online through New York Business Express, registers a business employer for unemployment insurance, withholding tax and wage reporting in one application.
Does New York give employers a separate withholding number?
No. The New York State Department of Taxation and Finance identifies withholding accounts by the federal EIN (the withholding identification number, your EIN plus any suffix and check digit), so the account you open in New York Business Express is keyed to the nine digits the IRS issued. That makes the EIN the thing to have before the first New York payroll.
Where do I register for New York unemployment insurance?
With the New York State Department of Labor, online through New York Business Express. It assigns an UI employer registration number, 8 digits (7 digits plus a check digit), a separate number from the EIN.
Do I need a New York Certificate of Authority?
Only if you sell what New York taxes. The New York State Department of Taxation and Finance issues it, and your returns are filed under its number, not the EIN.
Is there a New York State EIN or employer ID number?
No separate one. New York State uses your federal EIN as the withholding identification number on its payroll returns. The Department of Labor assigns its own eight-digit unemployment insurance employer registration number when you register as an employer on Form NYS-100, and the Department of State gives the LLC a DOS ID. Neither replaces the EIN, and both registrations ask for it.
Does getting an EIN take care of New York's LLC publication requirement?
No. Within 120 days of filing its articles, a New York LLC must publish a notice once a week for six weeks in two newspapers designated by the county clerk, then file a Certificate of Publication with the Department of State. The EIN is a federal tax number and has nothing to do with it. An LLC that skips publication can lose its authority to do business in New York until it complies.
Can I apply for the EIN before the Department of State files my LLC?
You should not. The IRS asks for the legal name and formation date exactly as the Department of State recorded them, and the state can still reject a name after you submit. Wait for the filing receipt, then apply using the exact name on it. An EIN issued to a name the state did not accept has to be corrected by letter to the IRS.
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Related guides
Most-searched states
Sources
- New York Department of State, Corporations and Business Entities
- New York State Department of Taxation and Finance, register for sales tax
- New York State Department of Taxation and Finance: Hire
- New York State Department of Taxation and Finance: Nys45i (PDF)
- New York State Department of Taxation and Finance: 3033
- New York State Department of Labor: Register unemployment insurance 0
- New York State Department of Taxation and Finance: Elcoa
- New York income tax: Wtidx
- New York: Tax.ny.gov
You can also apply for an EIN directly with the IRS at irs.gov at no cost.