{"id":1890,"date":"2009-10-16T17:43:56","date_gmt":"2009-10-16T21:43:56","guid":{"rendered":"https:\/\/old.visionpayroll.com\/kb\/?p=1890"},"modified":"2009-10-16T17:43:56","modified_gmt":"2009-10-16T21:43:56","slug":"question-of-the-week-do-i-need-a-separate-ein-for-my-single-member-llc","status":"publish","type":"post","link":"https:\/\/old.visionpayroll.com\/kb\/2009\/10\/question-of-the-week-do-i-need-a-separate-ein-for-my-single-member-llc\/","title":{"rendered":"Question of the Week: Do I Need a Separate EIN for My Single Member LLC?"},"content":{"rendered":"<p>This week\u2019s question comes from Kevin, a sole proprietor. I am forming an LLC and will be converting from a sole proprietorship to a single member LLC, but still taxed as a sole proprietor. Do I need a separate EIN for my single member LLC? Answer: As <a href=\"https:\/\/old.visionpayroll.com\/kb\/2008\/10\/tip-of-the-week-payroll-tax-change-deadline-looms-for-certain-llcs-and-qualified-subchapter-s-subsidiaries\/\" target=\"_blank\">explained earlier<\/a>, in <a href=\"http:\/\/www.irs.gov\/irb\/2007-39_IRB\/ar11.html\" target=\"_blank\">TD 9356<\/a>, the <a href=\"http:\/\/www.irs.gov\/\" target=\"_blank\">IRS<\/a> announced that single member LLCs would be treated as corporations for employment tax purposes, but that the single member would still be treated as self-employed and not an employee of the LLC. Therefore, sole proprietors forming an LLC should apply for and obtain a new Employer Identification Number (EIN) using <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/fss4.pdf\" target=\"_blank\">Form SS-4, Application for Employer Identification Number<\/a>. Contact <a href=\"mailto:info@visionpayroll.com\" target=\"_blank\">Vision Payroll<\/a> if you have any further questions on single member LLCs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>This week\u2019s question comes from Kevin, a sole proprietor. I am forming an LLC and will be converting from a sole proprietorship to a single member LLC, but still taxed as a sole proprietor. Do I need a separate EIN for my single member LLC? Answer: As explained earlier, in TD 9356, the IRS announced [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[475,218,74,321,97,44,225,476,223,473],"_links":{"self":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/1890"}],"collection":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/comments?post=1890"}],"version-history":[{"count":3,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/1890\/revisions"}],"predecessor-version":[{"id":1893,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/1890\/revisions\/1893"}],"wp:attachment":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/media?parent=1890"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/categories?post=1890"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/tags?post=1890"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}