12.5 Small Business/Self-Employed/Other Business: Form SS–4 & Employer Identification Number (EIN)
As a sole proprietor, do I need an employer identification number
(EIN)?
As a sole proprietor, you would need to obtain an identification number
if either of the following apply: (1) you pay wages to one or more employees,
or (2) you file pension or excise tax returns. If these conditions do not
apply, your social security number is your taxpayer identification number.
References:
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