How to Get a TIN Number in Texas: EIN and Taxpayer Number

Getting a taxpayer identification number in Texas usually means two applications, not one. You apply to the IRS for a federal Employer Identification Number, and if you sell taxable goods or services in the state, you apply to the Texas Comptroller of Public Accounts for an 11-digit Texas Taxpayer Number that comes with your Sales Tax Permit. Both are free. The federal number is issued in minutes online; the state number takes about two to three weeks.

Which Number You Actually Need

“TIN” is an umbrella label the IRS uses for several identifiers. The right one depends on your structure and what you sell.

A federal Employer Identification Number is a nine-digit number the IRS assigns to business entities. You need one if you hire employees, operate as a corporation or partnership, or pay excise taxes.¹ Sole proprietors with no employees can use their Social Security Number for federal tax purposes, though many still get an EIN to keep personal and business finances separate.

If you have a federal tax filing obligation but aren’t eligible for an SSN, you need an Individual Taxpayer Identification Number instead. An ITIN is a nine-digit number the IRS issues specifically for people in that situation.² One detail worth flagging: an ITIN expires if you don’t use it on a federal return for three consecutive years, and you’ll have to renew before filing again.³

The Texas Taxpayer Number is separate. The Comptroller issues this 11-digit number to track state obligations like sales tax and franchise tax.⁴ If you sell taxable goods or services in Texas, you’ll need both the federal EIN and the state number.

Applying for the Federal EIN

The IRS built its online tool around Form SS-4, and gathering your information first makes the session go quickly.⁵ Have these ready:

Legal entity name, exactly as it appears on your formation documents, including any suffix like “Inc.” or “LLC.”⁶
Trade name, if you operate under a “Doing Business As” name.
Mailing address for official correspondence.
Responsible party — the person who ultimately owns or controls the entity — with that person’s SSN or ITIN.⁶
Business structure: LLC, corporation, partnership, or another entity type.

The fastest route is the IRS online application. It walks you through the same questions as Form SS-4 and issues your nine-digit EIN immediately on completion, with a confirmation you can download on the spot.¹ There’s no fee. The tool is available Monday through Friday from 6:00 a.m. to 1:00 a.m. the next day, Saturday from 6:00 a.m. to 9:00 p.m., and Sunday from 6:00 p.m. to midnight, all Eastern Time.

If you prefer paper, you have two options. Faxing Form SS-4 to the appropriate IRS service center produces a response within about four business days, provided you include a return fax number.⁶ Mailing takes four to five weeks.⁵ Whichever method you use, the EIN is permanent for the life of the entity, and you can open bank accounts, hire employees, and file returns with it right away.

Foreign Applicants Without an SSN or ITIN

If the responsible party doesn’t have and isn’t eligible for an SSN or ITIN, enter “foreign” or “N/A” on that line.⁶ The online tool is only available to applicants in the United States or U.S. territories. Foreign applicants without a U.S. presence must apply by phone at 267-941-1099 (not toll-free), by fax to 304-707-9471, or by mail to the IRS’s Cincinnati office. Phone lines run Monday through Friday, 6:00 a.m. to 11:00 p.m. Eastern Time. Any duly authorized person, such as a division manager, can sign on behalf of a foreign applicant.

Applying for the Texas Taxpayer Number

If your business sells taxable goods or services in Texas, you need a Sales Tax Permit from the Comptroller. The 11-digit Texas Taxpayer Number comes with it. The application is Form AP-201, available on the Comptroller’s website or through the eSystems portal.⁷ Have this information in hand:

A six-digit NAICS code categorizing your business activity, which you self-assign during the application.⁸
The date of your first taxable activity in Texas.
Personal identification for all owners: SSNs, driver’s license numbers, and home addresses for every general partner, officer, director, or managing member.⁷
Your federal EIN, which is typically required as part of the state application.

If you’re a sole owner, partner, officer, or director without an SSN, you cannot use the online system. Submit the paper Form AP-201 by email or fax instead.⁹

The Comptroller’s eSystems portal is the fastest route and lets you register for the Sales Tax Permit and other state tax accounts in one session.⁹ Electronic applications are processed within about two to three weeks. Paper submissions by mail, email, or fax take roughly four weeks, and incomplete applications extend that timeline.⁷ Once approved, the Comptroller mails a physical Sales Tax Permit displaying your 11-digit Taxpayer Number. Post it at your business location. There is no fee for the permit itself.

One thing that catches applicants off guard: the Comptroller can require a security bond before issuing a permit. This applies to businesses with a history of tax delinquency or those the Comptroller considers high-risk. The bond amount is the greater of $100,000 or four times your average monthly tax liability, with a minimum of $500 for itinerant vendors.¹⁰ Most first-time applicants with clean records won’t face this, but the possibility exists.

Out-of-State Sellers

Remote sellers aren’t off the hook. If your total Texas revenue exceeds $500,000 in the preceding twelve calendar months, you have economic nexus and must obtain a Texas sales tax permit, collect tax, and remit it to the Comptroller.¹¹ The same $500,000 threshold applies separately for franchise tax purposes.

When a Structural Change Means a New Number

Neither number always follows a business through structural changes. On the federal side, the IRS requires a new EIN whenever you change your entity’s ownership or structure.¹² The most common triggers:

Sole proprietors need a new EIN if they incorporate, form a partnership, or file bankruptcy.
Corporations need a new EIN if they get a new charter, change to a partnership or sole proprietorship, or merge and create a new corporation.
Partnerships need a new EIN if they incorporate, dissolve to operate as a sole proprietor, or end one partnership and begin another.
LLCs need a new EIN if they terminate and form a new corporation or partnership.

Simply changing your business name or address does not trigger a new EIN. Converting from one entity type to another almost always does.

Texas takes the same approach on the sales tax side. A permit cannot be transferred from one owner to another. If you buy an existing business, you must apply for your own permit even if the location stays the same.¹³ A change in entity type counts as a change of ownership. Start as a sole proprietor and later incorporate or form an LLC, and the new entity needs its own permit while the old one must be closed. Restructuring usually means updating both your federal and state identification at once.

What Happens If You Skip It

Operating without the right identification carries real consequences at both levels.

On the federal side, failing to include a correct TIN on information returns triggers penalties under Internal Revenue Code Sections 6721 and 6722. For returns due in 2026, the per-return penalty runs $60 if corrected within 30 days, $130 if corrected after 30 days but by August 1, and $340 if not corrected by August 1. Intentional disregard is $680 per return with no maximum cap.¹⁴ Those numbers add up fast across dozens or hundreds of returns.

In Texas, selling taxable goods without a permit is a criminal offense, and each day you operate without one is a separate violation. A first offense is a Class C misdemeanor. A second offense is a Class B misdemeanor with a fine up to $2,000. A third is a Class A misdemeanor with a fine up to $4,000. A fourth or later offense is a Class A misdemeanor with a fine up to $4,000 and up to one year in jail.¹⁵ Beyond criminal exposure, the Comptroller can revoke or suspend your permit for noncompliance with Chapter 151 of the Texas Tax Code, which effectively shuts down legal sales in the state.¹⁶

1
Internal Revenue Service. Get an Employer Identification Number
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Internal Revenue Service. Individual Taxpayer Identification Number (ITIN)
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Internal Revenue Service. How to Renew an ITIN
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Texas Comptroller. Identify Taxpayer
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Internal Revenue Service. Instructions for Form SS-4
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Internal Revenue Service. Instructions for Form SS-4
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Texas Comptroller of Public Accounts. Texas Application for Sales Tax Permit and/or Use Tax Permit
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Comptroller of Public Accounts. Sales Tax Receipts by NAICS Report
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Texas Comptroller. Texas Online Tax Registration Application
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Legal Information Institute. 34 Texas Administrative Code 3.327 – Taxpayers Bond or Other Security
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Texas Comptroller of Public Accounts. Remote Sellers
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Internal Revenue Service. When to Get a New EIN
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Texas Comptroller of Public Accounts. Texas Sales and Use Tax Frequently Asked Questions
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Internal Revenue Service. Information Return Penalties
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Legal Information Institute. 34 Texas Administrative Code 3.305 – Criminal Offenses and Penalties
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State of Texas. Texas Tax Code 151 – User Liable for Tax