EIN (Employer Identification Number)

An Employer Identification Number (EIN) is a nine-digit number assigned by the Internal Revenue Service (IRS) to business entities operating in the United States. Formatted as XX-XXXXXXX, the EIN functions as a business’s tax identification number, similar to how a Social Security Number identifies an individual. Every corporation, partnership, LLC, non-profit, estate, trust, and sole proprietorship with employees must have an EIN. For importers and Amazon sellers, the EIN is a foundational requirement that connects to customs registration, business bank accounts, tax filings, and marketplace seller accounts.

How to Obtain an EIN

Applying for an EIN is free and can be done online through the IRS website (irs.gov), by fax, by mail, or by phone (for international applicants). The online application is the fastest method, providing the EIN immediately upon completion. The applicant must be a U.S. citizen, a permanent resident, or a person with a valid Individual Taxpayer Identification Number (ITIN) who can serve as the “responsible party” for the business. Each entity is eligible for one EIN per day through the online system.

Foreign sellers who want to import into the United States and sell on Amazon but do not have a Social Security Number can apply for an ITIN first and then use that ITIN to obtain an EIN. Alternatively, they can appoint a U.S.-based responsible party to apply on behalf of the entity. The process for international applicants typically takes one to two weeks via fax or mail.

EIN and Customs

The EIN serves as the importer’s identification number with U.S. Customs and Border Protection (CBP). When filing a customs entry, the customs broker uses the importer’s EIN to identify the Importer of Record. CBP tracks all import activity by EIN, including entry volumes, duty payments, compliance history, and examination results. A clean import record associated with a specific EIN can lead to faster clearance and fewer examinations over time, while a history of violations or non-compliance triggers increased scrutiny.

To begin importing, the importer must register their EIN with CBP and obtain a customs bond. The bond, either single-entry or continuous, guarantees that the importer will pay all duties, taxes, and fees owed on their imports. Without a valid EIN on file, CBP will not process customs entries for the business.

EIN for Amazon Seller Accounts

Amazon requires either a Social Security Number or an EIN when registering a Professional Seller account. Using an EIN separates the business identity from the individual owner’s personal tax identification, which is generally preferred for liability and tax purposes. The EIN is also used for tax reporting: Amazon issues 1099-K forms to sellers who exceed IRS reporting thresholds, referencing the EIN or SSN on file in the seller account’s tax information section.

Sellers operating multiple Amazon accounts (which requires Amazon approval) typically use separate EINs for each account, tied to distinct business entities. Using the same EIN across multiple accounts without authorization can result in account suspension for related-account violations.

EIN and Business Banking

Banks require an EIN to open a business checking account, apply for credit lines, and set up merchant services. The EIN is the identifier that links the business to its financial accounts, and it appears on all business tax returns (Form 1120 for corporations, Form 1065 for partnerships, Schedule C for sole proprietors who also have an EIN). Maintaining a separate business bank account tied to the EIN is standard practice for tracking business income and expenses, which simplifies tax preparation and provides clean financial records if the business is ever audited.

Changing or Replacing an EIN

An EIN is permanent. It does not expire and cannot be reused or transferred to another entity. If a business changes its legal structure (for example, converting from a sole proprietorship to an LLC), a new EIN is typically required. If the business is sold, the new owner needs their own EIN. Lost EIN documentation can be recovered by calling the IRS Business and Specialty Tax Line, which can verify the number after confirming the caller’s identity as an authorized representative of the business.

For FBA sellers working with prep centers and freight forwarders, the EIN appears on customs entries, warehouse agreements, carrier contracts, and tax documents. MeisterPrep collects the seller’s EIN as part of the client onboarding process, using it for tax documentation and to coordinate with customs brokers when needed for inbound shipments arriving at their warehouse facilities.