How to Get a Tax ID in Massachusetts: EIN, MassTaxConnect, and DUA

To get a tax ID in Massachusetts, you generally need two separate registrations: a federal Employer Identification Number (EIN) from the IRS, and a state tax account from the Massachusetts Department of Revenue through its MassTaxConnect portal. Most businesses need both. Sole proprietors with no employees can often skip the EIN and use their Social Security number for federal purposes, and can register with the state using just an SSN as well.

Which Tax IDs Your Business Actually Needs

A federal EIN is required if your business is a corporation, partnership, LLC, nonprofit, trust, or estate. It’s also required for any sole proprietor who hires employees or who has to file excise or alcohol, tobacco, and firearms taxes.¹ A sole proprietor with no employees and none of those special filings can use their Social Security number.

A Massachusetts state tax ID is a separate number from the DOR. You need one if your business will collect sales tax, withhold Massachusetts income tax from employees, owe corporate excise tax, or engage in other taxable activity in the state. If you have employees or sell taxable goods or meals in Massachusetts, you need to register.²

One boundary to note: if you have employees working in Massachusetts, DOR registration is not the whole picture. You must also register with the Department of Unemployment Assistance for unemployment insurance, which is a separate agency and a third account.³

Applying for a Federal EIN

The fastest way is the IRS online application, which issues your EIN immediately when you finish. The tool is open Monday through Friday, 7:00 a.m. to 10:00 p.m. Eastern, and you’re limited to one EIN per responsible party per day.⁴ Only applicants with a legal residence or principal place of business in the United States or U.S. territories can use the online option.⁵ There’s no fee.

Have this information ready before you start:

Your entity type (sole proprietorship, partnership, corporation, LLC, nonprofit, trust, or estate)
The name and Social Security Number or ITIN of the responsible party who controls or manages the entity
Business legal name, mailing address, start date, principal activity, and the number of employees you expect in the next 12 months
Your reason for applying, such as starting a new business, hiring employees, or opening a bank account

Fax, Mail, and Phone Options

If you can’t apply online, submit a completed Form SS-4 by fax or mail to the IRS EIN Operation office in Cincinnati, Ohio. Fax applications are processed in about four business days; mailed applications take four to five weeks.⁶ International applicants without a U.S. address must apply by phone at 267-941-1000, which is not a toll-free number.⁵

Keeping Your EIN Information Current

If the responsible party on your EIN application changes, you must notify the IRS within 60 days by filing Form 8822-B. The EIN itself doesn’t change, but a stale responsible party can cause problems with IRS correspondence and identity verification.⁷

Register Your Entity Before You Register for State Tax

Corporations, LLCs, and limited partnerships must file formation or registration documents with the Massachusetts Secretary of the Commonwealth before applying for state tax accounts. Sole proprietors and general partnerships can skip that step.⁸

Applying for a Massachusetts State Tax ID Through MassTaxConnect

All state tax registration goes through MassTaxConnect. There is no paper application. What you’ll need depends on your business type:²

Sole proprietors with no employees: SSN, business start date, and legal and mailing addresses
Sole proprietors with employees and all other business types: federal EIN, start date, legal and mailing addresses, and contact information (including titles and SSNs) for all owners or officers
Nonprofits: all of the above, plus the IRS Determination Letter recognizing the organization as a 501(c)(3)

The Steps

From the MassTaxConnect home screen, select “Sign Up,” then “Register a New Business.” A “Register a New Taxpayer” option also appears under Quick Links. The system walks you through your business details and asks you to select the tax types you’re registering for, which include sales and use tax, meals and food and beverage tax, room occupancy tax, withholding tax, and specialty licenses for tobacco, marijuana retail, and telecommunications. Select every tax type that applies now. You can add more later, but doing it up front avoids a second round of paperwork.²

Sole proprietors who have already filed personal income taxes in Massachusetts take a slightly different path. Create a MassTaxConnect login, choose “I am an individual who has previously filed taxes in MA,” and then add your business account from the Summary page under “Add an Account, New Location or New License.”²

After You Submit

You’ll get a confirmation email once your registration is in. When the DOR approves it, a registration certificate is mailed for each tax type you signed up for. A sales tax certificate, for example, may need to be displayed at your business location. Most online registrations are processed promptly, and the DOR will contact you through your MassTaxConnect account or by mail if it needs more information. On your first login, you’ll be prompted to set up two-step verification.²

If You Have Employees, Register With the DUA Too

Registering with the DOR for withholding does not cover unemployment insurance. If you have employees performing work in Massachusetts, you must register separately with the Department of Unemployment Assistance to establish your employer account for unemployment insurance contributions. MassTaxConnect will not handle this for you.³

What Comes With a Withholding Registration

Once you register with the DOR for withholding, ongoing obligations kick in. You must withhold Massachusetts personal income tax from all Massachusetts residents’ wages regardless of where the work is performed, and from nonresidents’ wages for services performed inside the state.⁹

Right away, you’ll need to:

Collect a completed federal W-4 and Massachusetts Form M-4 from each employee
Report all newly hired employees and any employees returning after 30 or more days off the payroll
File quarterly wage reports for each Massachusetts employee
Provide each employee a W-2 by January 31, or within 30 days if employment ends before year-end

New businesses registering for withholding must file returns and pay electronically; it is not optional. A third-party payroll provider can handle these filings, but the legal responsibility stays with you as the employer.⁹

1
Internal Revenue Service. Employer Identification Number
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Mass.gov. Register Your Business with MassTaxConnect
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Mass.gov. Register a Business with the Department of Unemployment Assistance
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Internal Revenue Service. Get an Employer Identification Number
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Internal Revenue Service. Instructions for Form SS-4 – Application for Employer Identification Number
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Internal Revenue Service. Where to File Your Taxes for Form SS-4
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Internal Revenue Service. Form 8822-B, Change of Address or Responsible Party – Business
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Mass.gov. Starting a Business in Massachusetts
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Mass.gov. Withholding Taxes on Wages