EIN for a PLLC: When You Need One and How to Apply
Last updated November 9, 2026 · Written by the EIN Registration filing team
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Start Now →When a PLLC needs an EIN
- Two or more members. The PLLC is a partnership by default and files its own return under the EIN.
- Any employees. That includes a single-owner practice with one receptionist.
- An S corp or C corp election. The election needs an EIN to be filed against.
- In practice, nearly everyone else. A single-member PLLC with no staff can legally use the owner's SSN for federal income tax, but the bank usually wants an EIN, and giving clients and payers an EIN keeps your SSN off W-9s.
Do it in this order
- Clear the state requirements. Many states tie a PLLC to a professional license, and some want the licensing board involved. Not every state offers a PLLC for every profession, and some require a professional corporation instead. Check with your state and board.
- Get the formation approved. The EIN must match the approved name, so do not apply on a name you are still waiting on.
- Apply for the EIN using the lines below.
- Use the EIN for the bank account, payroll, W-9s and payer enrollment.
The Form SS-4 lines for a PLLC
| Line | What to enter |
|---|---|
| 1. Legal name | The full name your state approved, including PLLC, P.L.L.C. or the form your filing uses |
| 7a, 7b. Responsible party | The owner, or a member who controls the practice, with that person's SSN or ITIN |
| 8a. Is this an LLC? | Yes |
| 8b. Number of members | The number of owners |
| 8c. Organized in the U.S.? | Yes, for a PLLC formed in a U.S. state |
| 9a. One owner | Other, and write disregarded entity |
| 9a. Two or more owners | Partnership |
| 10. Reason for applying | Started new business, or Changed type of organization if an existing practice is restructuring |
| 11. Date started | The date the PLLC began, usually its formation date |
| 16, 17. Principal activity | The box that fits, such as Health care & social assistance, then the specific service, such as psychotherapy or legal services |
Every other line is in the Form SS-4 instructions guide, and the responsible party guide helps when partners share control.
Why the exact name matters more for a practice
Insurers, hospital systems and other payers often ask for your EIN notice along with a W-9, and compare the name and number on each. A missing "PLLC" on one document can hold up enrollment or payment. Keep the CP 575 confirmation letter when it arrives, and use the name exactly as it appears there.
If you elect S corp or C corp taxation
A PLLC can elect to be taxed as an S corporation with Form 2553, or as a corporation with Form 8832. Neither election changes the EIN. See LLC to S corp for the deadline and who qualifies. A professional practice taxed as a C corporation may count as a personal service corporation, which has its own box on line 9a and its own tax treatment, so ask your tax professional before choosing it.
Quick answers
Does a PLLC need an EIN?
A PLLC with two or more members, any employees, or a corporate tax election needs one. A single-member PLLC with no employees can use the owner's SSN for federal income tax, but most get an EIN anyway so the practice has its own number for the bank and for clients and payers.
Is the EIN process different for a PLLC than for an LLC?
The form is the same. Answer Yes on line 8a, because a PLLC is an LLC under state law, and use the full legal name with PLLC on line 1.
Do I need a new EIN to change my LLC to a PLLC?
It depends on how your state handles it. If an amendment or conversion continues the same company, it keeps the EIN and you tell the IRS about the name change. If you dissolve the LLC and form a new PLLC, the new company needs its own EIN.
I practiced as a sole proprietor with an EIN. Can my new PLLC use it?
No. A sole proprietor's EIN belongs to that person. A new PLLC gets its own number, and line 10 can say Changed type of organization.
If my PLLC elects S corp status, do I need a new EIN?
No. The election is made on Form 2553 against the EIN the PLLC already has. The same applies to a PLLC that elects to be taxed as a corporation on Form 8832.
Should the EIN be in my name or the PLLC's name?
The PLLC's. Line 1 is the company's legal name exactly as your state approved it. You appear on line 7 as the responsible party, with your SSN or ITIN.
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Related guides
- Does an LLC Need an EIN? When It Is Required and When It Is Not Required for multi-member LLCs, LLCs with employees, and S or C elections. A single-member LLC with no employees can use the owner's SSN for federal tax, but the bank, payment processors and W-9s make the EIN the practical answer. EIN vs SSN, form by form.
- How to Apply for an EIN for an LLC (LLC Tax ID Number) Nearly every LLC needs its own EIN for the bank, and multi-member LLCs and S corporation elections make it mandatory. The LLC lines on the SS-4, the timing after state approval, and the mistakes that get applications rejected.
- EIN Responsible Party: Who to List on Form SS-4 and How to Change It The one person the IRS treats as controlling the entity. Who to list by entity type, who cannot be listed, what to do with two equal owners, and how to change it.
- LLC to S Corp: How to Make the Switch An LLC can be taxed as an S corporation by filing Form 2553. Who qualifies, the deadline, and what changes.
- IRS CP 575 Letter (Your EIN Letter): What It Is and Where to Find Yours The EIN letter the IRS issues when it assigns the number, created once and never reissued. What it contains, where your copy went depending on how you applied, and what banks accept instead.
- How to Get an NPI Number, and When You Need an EIN First Individual providers apply with an SSN. A practice LLC, corporation or group applies with its EIN. The two NPI types, the order to apply in, and what the form asks.
- Do I Need a New EIN? The Full Scenario Table A new EIN is needed when the taxpayer changes, not when its details do. Name changes, new partners, and S-corp elections keep it; incorporating, sole prop to partnership, and a trust turning irrevocable need a new one.
Sources
You can also apply for an EIN directly with the IRS at irs.gov at no cost.