Internal Revenue Service
Employer Identification Numbers (EIN): Needed by businesses with employees and those making retail sales or doing business with corporations and government agencies. Most banks require an EIN to open a business account. A number can be obtained by mail, phone, or fax. The process is quick and cost-free.
Changes: Businesses having an EIN must notify the IRS when changes in address, location or responsible party occur by filing form 8822-B.