An Employer Identification Number (EIN) is a nine-digit number issued by the IRS to identify a business entity for tax purposes. Every entity in your fund structure needs its own EIN.
Why It Matters
You cannot open a bank account, file tax returns, or process investor K-1s without an EIN. Each entity in your structure (fund, GP, management company) needs a separate EIN. Applying is free and can be done online with immediate issuance for domestic entities.
Key Details
- Apply online at IRS.gov using Form SS-4
- Immediate issuance for entities with a U.S. responsible party
- Foreign-owned entities must apply by fax or mail, with 4 to 8 week processing times
- Each entity in the fund structure needs its own EIN
- Required before opening bank or brokerage accounts
For more on the full formation process, see the Fund Formation and Structure Guide.
Capital Company handles EIN applications for all fund entities as part of fund administration.
This content is for informational purposes only and does not constitute legal, tax, or compliance advice. Consult qualified counsel for guidance specific to your situation.