How to Get a Tax ID Number in NY: EIN and Certificate of Authority

To get a tax ID number in New York, you file two free applications: a federal Employer Identification Number (EIN) with the IRS, and, if you’ll be selling taxable goods or services, a New York Certificate of Authority with the state Department of Taxation and Finance. The EIN handles federal income tax, payroll, and reporting. The Certificate of Authority lets you legally collect and remit New York sales tax. The IRS online application returns your EIN on the confirmation screen in minutes; the state certificate usually takes a few days to process and up to 20 days to arrive by mail.

Which Numbers You Actually Need

Not every New York business needs an EIN. A sole proprietor with no employees and no excise tax obligations can use a Social Security Number for federal tax purposes. In practice, most businesses end up needing one anyway. The IRS requires an EIN if you hire employees, operate as a partnership or corporation, pay excise taxes, or change your business structure or ownership.¹ Banks also often require an EIN to open a business account even when the IRS doesn’t.

The Certificate of Authority is a separate question with a strict rule. Any business that sells taxable goods or services in New York, charges admission, or operates a hotel must register with the Department of Taxation and Finance before making its first sale. Operating without one carries penalties of up to $500 for the first day and $200 for each additional day, up to $10,000.²

What to Gather Before You Apply

Both applications ask for overlapping information. Pull it together once and you can move through both in a single sitting.

Legal business name exactly as registered with the New York Department of State.
The responsible party’s Social Security Number or ITIN. The IRS requires a real individual tied to the entity, not another business.³
A physical New York street address. P.O. boxes don’t qualify on either application.³
Business structure: sole proprietorship, LLC, partnership, or corporation.³
Your NAICS code, the six-digit activity classifier maintained by the Census Bureau. New York uses it to apply the correct tax rates and exemptions.⁴⁵
Projected start date: the date of your first sale or your first hire, whichever comes first.
Highest number of employees you expect over the next twelve months.³
Whether the business operates seasonally or year-round. This affects your sales tax filing schedule.
Bank account and routing numbers, since the state form sets up electronic tax payments.

Applying for the Federal EIN

The federal application is IRS Form SS-4.³ Use the IRS online application at IRS.gov whenever you can. It walks you through the questions and issues your EIN on the confirmation screen the moment you submit. Save or print that screen right away; it’s your official record until the IRS mails a confirmation notice.

Naming the Responsible Party

Every EIN application must name a “responsible party,” and the IRS is specific. It must be an individual who ultimately owns or controls the entity, not another company. For a corporation, that’s the principal officer. For a partnership, a general partner. For a trust, the grantor or trustee.⁶ Naming the wrong person is one of the most common reasons applications stall. For a multi-member LLC, pick the member with actual control over funds and operations.

Who Signs

The signer depends on entity type. An individual signs for a sole proprietorship, the president or principal officer signs for a corporation, and a duly authorized member or officer signs for a partnership or other organization.⁶ If you want an accountant or attorney to handle the application, they can do so under a Form 2848 power of attorney. The representative should list “EIN Application” in the description column and check the box for “Specific Use Not Recorded on the CAF.”⁷

If You Can’t Apply Online

You have two alternatives. Fax the completed Form SS-4 to (855) 641-6935 and expect your EIN back by fax within about four business days. Or mail it to the IRS service center for your location; processing takes about four weeks.³

Foreign Applicants Without an SSN

If you have no legal residence or principal office in the United States, the online tool isn’t available to you. Three options remain:⁸

Call 267-941-1099 (not toll-free) between 6:00 a.m. and 11:00 p.m. Eastern, Monday through Friday. The caller must be authorized to receive the EIN, and you may be asked to fax or mail the signed Form SS-4 within 24 hours.
Fax the completed Form SS-4 to 304-707-9471 and expect the EIN back within four business days.
Mail Form SS-4 to Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999. Allow four to five weeks.

On line 7b, where the form asks for the responsible party’s SSN or ITIN, enter “foreign” or “N/A” if you are ineligible for either number.⁸

Applying for the New York Certificate of Authority

The state application is Form DTF-17. The main portal is New York Business Express (NYBE), and you can also file through the NYS License Center.⁵ The form asks you to describe your primary business activity in detail and to indicate whether the business is seasonal. Double-check both the physical location and mailing address, because the certificate itself arrives by mail.

There is no fee. You must have the certificate in hand before collecting sales tax. Online submissions are typically processed within a few days, but the physical certificate can take up to 20 days to arrive, so apply at least 20 days ahead of your planned opening if you want it on the wall when you open. Paper filings mailed to the Tax Department’s registration unit take longer.⁵

Nonprofits Seeking Sales Tax Exemption

A nonprofit that qualifies for sales tax exemption follows a different path. After obtaining a federal EIN, the organization files Form ST-119.2 with the New York Department of Taxation and Finance.⁹ The application requires articles of incorporation, a description of all current and proposed activities, financial statements for the most recent fiscal year, and a statement of assets and liabilities. An officer or trustee must sign. Do not attach federal Form 1023.

Out-of-State Sellers

You don’t need a physical presence in New York to trigger the registration requirement. If your business delivered more than $500,000 in taxable goods into New York and made more than 100 separate sales during the prior four sales tax quarters, the state presumes you are doing business there and requires a Certificate of Authority.¹⁰ Both thresholds must be met. Note that New York’s sales tax quarters run March through May, June through August, September through November, and December through February, not the calendar quarters the IRS uses.

What Comes Next

The EIN and Certificate of Authority are the starting numbers. Several obligations attach to them right away.

Hiring Employees

If you plan to hire, you’ll need separate New York registrations for unemployment insurance, workers’ compensation, and disability benefits coverage. Most businesses become liable for state unemployment insurance the moment they pay $300 or more in wages in a calendar quarter. Nonprofits trigger at $1,000 per quarter and household employers at $500 per quarter. You must have your federal EIN before registering. General business, household, and agricultural employers can register through New York Business Express; nonprofits and government employers register by mail.¹¹

Workers’ compensation and disability benefits coverage must be in place before your first employee starts work. You can obtain coverage through a private insurance carrier, the New York State Insurance Fund, or an approved self-insurance arrangement.

Sales Tax Returns

New York assigns a filing frequency based on your sales volume. Most new businesses start as quarterly filers using Form ST-100. If taxable sales reach $300,000 or more in any quarter, you move to monthly filing. If you owe $3,000 or less in total sales tax for the year, you may be reclassified as an annual filer using Form ST-101.¹² Keep filing even in periods with no tax due. A missed zero-dollar return can trigger penalties and put your Certificate of Authority at risk.

Federal Payroll Returns

Employers generally file Form 941 each quarter to report income tax withholding and Social Security and Medicare taxes. Each return is due by the last day of the month following the quarter, so the January-through-March return is due April 30.¹³ Very small employers with $1,000 or less in annual employment tax liability may qualify to file annually on Form 944, but only if the IRS notifies you that you are eligible. You cannot switch on your own.

Changing or Closing the Accounts Later

If business details change, you can update the state side (address, phone, responsible persons, NAICS code, legal name, DBA) through your Business Online Services account or by mailing Form DTF-95.¹⁴ Converting to a different entity type is a bigger step: you visit the Department of State first, then call the Business Tax Information Center to report the change. A new Certificate of Authority must be applied for at least 20 days before the change takes effect.¹⁵ To close a business, destroy the Certificate of Authority and file a final sales tax return; the IRS cannot cancel an EIN but can deactivate it after all outstanding returns are filed and taxes paid.¹⁶

1
Internal Revenue Service. Get an Employer Identification Number
2
Cornell Law Institute. 20 NYCRR 533.1
3
Internal Revenue Service. Form SS-4 (Rev. December 2025) – Application for Employer Identification Number
4
U.S. Census Bureau. North American Industry Classification System – NAICS
5
NY.gov. Certificate of Authority to Collect Sales Tax
6
Internal Revenue Service. Instructions for Form SS-4 (Rev. December 2025)
7
Internal Revenue Service. Instructions for Form 2848 Power of Attorney and Declaration of Representative
8
Internal Revenue Service. Instructions for Form SS-4 (12/2025)
9
Tax.NY.gov. Application for an Exempt Organization Certificate State and Local Sales and Use Tax
10
New York State Department of Taxation and Finance. Registration Requirement for Businesses With No Physical Presence in New York State
11
Department of Labor. Register for Unemployment Insurance
12
Tax.NY.gov. Filing Requirements for Sales and Use Tax Returns
13
Internal Revenue Service. Topic No. 758, Form 941 and Form 944
14
Tax.NY.gov. Form DTF-95, Business Tax Account Update
15
Tax.NY.gov. Amending or Surrendering a Certificate of Authority
16
Internal Revenue Service. If You No Longer Need Your EIN