How to get an EIN in Maryland, as of 2026, follows one clean sequence. Form the LLC with SDAT first, then apply to the IRS, which issues the number for free and usually the same day. Maryland never issues the EIN; its role begins afterward, when you register Comptroller tax accounts. Not formed yet? Begin with starting a Maryland LLC.
Maryland EIN: The Short Version
A Maryland LLC gets its EIN free from the IRS, online in a single session with same-day issuance, or by faxing or mailing Form SS-4; Maryland issues no EIN of its own, so once the federal number is in hand you register separately with the Comptroller of Maryland for state tax accounts.
- Cost: $0 from the IRS. Paid “EIN filing” sites just resell a free service for $150 to $300.
- Sequence: form with SDAT through Maryland Business Express, get the EIN, then register Comptroller accounts.
- Apply: the IRS EIN Assistant online, or Form SS-4 by fax, about 4 business days, or mail, about 4 weeks.
- Who needs one: every multi-member LLC, any LLC with employees, and most single-member LLCs that want a bank account.
- Maryland’s side: withholding, sales and use tax, and unemployment, handled through Maryland Tax Connect and BEACON.
When Your Maryland LLC Needs an EIN for Banking, Payroll, and the CRA
Federal rules don’t force every Maryland LLC to get an EIN, but the state’s own system often does. The Combined Registration Application generally wants a FEIN before you can open a Comptroller tax account. Here’s how the need breaks down by entity type.
| Business type | EIN required? | Notes |
|---|---|---|
| Single-member LLC, no employees | Not federally required | Disregarded entity; still needed for a bank account and most CRA accounts |
| Single-member LLC with employees | Yes | Payroll and Maryland withholding both require it |
| Multi-member LLC | Yes | Taxed as a partnership by default |
| LLC taxed as S-corp or C-corp | Yes | The election on Form 2553 or 8832 assumes an EIN |
| Sole proprietor | Only if hiring or filing certain taxes | An SSN can work otherwise, but an EIN limits SSN exposure |
| Partnership | Yes | Required for the partnership return |
A single-member Maryland LLC with no staff is a disregarded entity for federal income tax, so an EIN technically isn’t required. Most owners get one anyway when forming a Maryland LLC, since banks ask for it and it keeps a Social Security number off vendor paperwork.
Against what a Maryland LLC costs to file, the free EIN is the easy part of setup.
Maryland isn’t a community property state, so the married-couple shortcut used in places like California doesn’t apply. A two-member Maryland LLC defaults to partnership taxation unless it elects corporate status.
How to Get an EIN in Maryland, Step by Step
Most owners finish in one online session, as long as the LLC is already approved with the state. The application itself is the IRS Form SS-4, completed inside the online assistant.
- Confirm SDAT approval first: apply only after SDAT shows your LLC active, so the legal name matches; check how long Maryland LLC approval takes if you’re mid-formation.
- Open the IRS EIN Assistant: it’s online Monday to Friday 6 a.m. to 1 a.m. ET, with Saturday and Sunday hours too, and it times out after 15 minutes idle.
- Pick the right entity type: the classification screen trips people up, so choose disregarded entity for a single-member LLC or partnership for a multi-member LLC.
- Enter the legal name and any trade name: match the SDAT record exactly, then add a DBA only if you actually use one.
- Name the responsible party: this is a person with an SSN or ITIN, not another company, unless a government entity applies.
- Choose your reason and submit: select that you started a new business, review the entries, and submit.
- Download the CP 575 right away: that’s your EIN confirmation letter, the IRS won’t resend it, and a later request returns Letter 147C instead.
Maryland EIN Approval Confirmation: Save Your CP 575 Before SDAT, CRN, or BEACON Setup
After the IRS approves your Maryland LLC’s EIN, the confirmation page lets you download the CP 575. This is the official EIN confirmation letter you’ll want before opening a bank account, completing Maryland Tax Connect registration, or sorting out employer accounts through BEACON.
The CP 575 shows the LLC’s legal name, mailing address, and newly assigned federal EIN. For Maryland owners, the key is keeping this federal number separate from the SDAT Department ID, the Comptroller’s Central Registration Number, and any BEACON unemployment account details.
Save the CP 575 before you move into Maryland registrations. The IRS will not reissue the original CP 575 later. If you lose it, you’ll usually need to request a 147C letter instead, which can slow down bank paperwork, Comptroller account setup, or payroll onboarding.
No online option? File Form SS-4 by fax (about 4 business days with a return fax number) or by mail (about 4 weeks), routed through the IRS center in Cincinnati. The Internal Revenue Service no longer issues EINs by phone to domestic applicants, whatever some state pages still say; only international applicants with no US presence use 267-941-1099.
And the EIN is free. Sites charging $150 to $300 sell form-filling around a free service, and the IRS hands out just one EIN per responsible party per day.
Make sure Maryland approves the LLC before the EIN becomes permanent.
The EIN is free through the IRS, but the application should match the Maryland SDAT record exactly. That means the approved legal name, trade name, responsible party, and CP 575 confirmation letter all need to line up before you use the number for banking, tax accounts, or state registrations. Northwest Registered Agent can help with Maryland LLC formation, registered agent service, and EIN filing support if you want the setup handled in a cleaner sequence.
What to Have Ready: SDAT Name, Department ID, and Responsible Party
Pull these Maryland-specific details together before you open the application, so you’re not digging through filings before the session’s idle timer runs out.
- Approved legal name: exactly as it reads on your SDAT record, punctuation included.
- SDAT Department ID: the letter-plus-eight-digits number the Maryland Department of Assessments and Taxation assigns at formation.
- Formation date: the date SDAT lists your LLC as active.
- Responsible party and TIN: a person with an SSN or ITIN.
- Entity type and reason: single-member, multi-member, or a corporate election, plus why you’re applying.
- Business address and resident agent: the Maryland address and the resident agent on file.
If you’re still choosing a Maryland resident agent, settle that first, since the address lands on state records. Keep a Maryland operating agreement handy too, because the IRS won’t ask for it but your bank usually will.
Form the LLC first so the name on the CP 575 matches the SDAT filing and nothing has to be corrected later.
EIN vs Your SDAT Department ID and Maryland Central Registration Number
This is where Maryland owners get tangled, because there isn’t one “Maryland tax ID.” Your federal Employer Identification Number is just one of several numbers, and they come from three authorities that don’t share systems.
| Number | Issuer | Used for | Where to get it |
|---|---|---|---|
| IRS EIN (FEIN) | IRS | Federal taxes, payroll, bank accounts, state registration | IRS EIN Assistant or Form SS-4 |
| SDAT Department ID | Maryland SDAT | Entity record, annual reports, good standing | Maryland Business Express at formation |
| Central Registration Number (CRN) | Comptroller of Maryland | State tax filing, withholding, sales tax | Combined Registration Application |
| Sales and use tax license number | Comptroller of Maryland | Collecting and remitting sales tax | CRA or Maryland Tax Connect |
| UI employer account | Maryland Department of Labor | Wage reports and UI contributions | BEACON |
Misplaced the Department ID? You can look up your SDAT Department ID in the state’s entity records in a minute or two.
Aaron Kra’s Maryland Tax ID Reality Check
I’ll be blunt: “Maryland tax ID” is the most useless phrase in this whole process, because it means a different number to every clerk you ask. I’ve watched owners hand a bank their SDAT Department ID, swear up and down it’s their EIN, then lose a week while the account sits frozen. Keep one sheet with all four numbers spelled out by issuer. Pull up the right one on demand, and Maryland stops feeling like alphabet soup.
- IRS EIN Your federal employer identification number.
- SDAT Department ID Your Maryland entity record number.
- Comptroller’s CRN Your Maryland state tax account number.
- Sales and use tax number Your license number for collecting Maryland sales tax.
Registering for Maryland Taxes: the Combined Registration Application and BEACON
Once the EIN lands, the Combined Registration Application through Maryland Tax Connect opens most of the state accounts an LLC needs.
Employer withholding
Pay Maryland wages and you’ll open an employer withholding account with the Comptroller through the CRA, then file and pay inside Maryland Tax Connect.
Sales and use tax license
Selling taxable goods or services means a sales and use tax license from the Comptroller. The rate is 6 percent generally and 9 percent on alcoholic beverages, with no small-seller exception for in-state sellers.
Out-of-state sellers cross economic nexus at more than $100,000 in Maryland-delivered sales or 200 or more transactions, even with no physical presence here.
Event sellers can use a 30-day temporary license, while vendors at three or more events a year should hold a permanent one. A transient vendor license, free and valid for 90 days, covers roadside and mobile sales, and it requires the sales and use tax license first.
A Maryland resale certificate isn’t a blanket exemption; it leans on a valid sales and use tax license number, so you need the license first.
Unemployment insurance through BEACON
Hiring in Maryland adds an unemployment insurance account with the Maryland Department of Labor, run through BEACON. The taxable wage base is the first $8,500 per employee a year, 2026 uses Table A, and new employers pay 1.0 to 2.6 percent.
Special accounts and a payroll watch item
Some activities trigger extra accounts, like the admissions and amusement tax, the tire recycling fee, or alcohol and tobacco licenses. High-revenue digital advertising firms may owe the Digital Advertising Gross Revenues Tax, a narrow levy that doesn’t reach the typical LLC.
Maryland’s FAMLI paid-leave contributions begin January 1, 2027, with benefits in 2028, so it’s a payroll item to watch rather than a 2026 EIN step.
In Maryland Tax Connect, choose Register a Business, complete the CRA, and enter your FEIN first; plan on about one to two weeks for account details. After these accounts, every Maryland LLC also files its Maryland annual report with SDAT each spring.
Aaron Kra’s Maryland Registration Order
Here’s the order that actually works, and the one people fight me on: EIN first, every time. The Combined Registration Application asks for your FEIN on the opening screen, so trying to register Maryland accounts without it is a dead end.
Don’t assume the Comptroller signup covered unemployment. It didn’t. BEACON is a separate Maryland Department of Labor system, so the UI account is its own errand. Run it as EIN, then CRA, then BEACON, and you won’t be redoing any of it.
EIN Mistakes That Force Maryland Owners to Refile
Boost Suite’s legal editor sees the same Maryland missteps on repeat, and almost all trace back to treating the EIN, the SDAT record, and the Comptroller’s accounts as one system. They’re three.
- Mixing up Maryland’s three numbers: handing a bank or the Comptroller the SDAT Department ID (a letter plus eight digits) or the CRN when the form wants the nine-digit federal EIN, which bounces the request.
- Opening the CRA before the EIN exists: the Combined Registration Application asks for your FEIN on the first screen, so starting in Maryland Tax Connect without it dead-ends right away.
- Following Maryland Business Express’s stale phone tip: that page still points to an 800 number to “apply for a FEIN,” but the IRS stopped issuing EINs by phone to domestic applicants; only international applicants use 267-941-1099.
- Assuming the Comptroller covered unemployment: sales and withholding run through the Comptroller, but the UI employer account is a separate signup in the Maryland Department of Labor’s BEACON, with its own $8,500 wage base.
- Applying for the EIN before SDAT approves the LLC: file too early and the CP 575 name won’t match the SDAT record, which means a correction before any bank will open the account.
- Skipping the permanent license for repeat events: a 30-day temporary license is fine once, but a vendor at three or more Maryland events a year needs the permanent sales and use tax license.
None are fatal, yet each one means a do-over in a different portal, and that’s where the lost days pile up.
Finding a Lost EIN or Changing Your Maryland LLC
Lost the CP 575? The EIN still exists. Check a prior return or a bank record, request Letter 147C from the IRS, and see how to find your EIN through your own records first.
For the state numbers, the SDAT Department ID lives in the entity search and the CRN in your Maryland Tax Connect profile. Neither one replaces the federal EIN.
Some changes need a new EIN; most don’t. Converting a sole proprietorship to an LLC, or a single-member LLC to multi-member, generally requires one. A name or address change doesn’t: file Form 8822-B for the address, or Form 8832 to change federal tax classification.
Maryland EIN: Frequently Asked Questions
A few questions come up again and again from Maryland LLC owners. These cover the federal EIN and the state numbers it sits beside.
Does Maryland issue its own EIN, or is it federal?
It’s federal, full stop. The EIN comes from the IRS and is the same number whether your LLC sits in Baltimore or out in the suburbs. Maryland issues its own identifiers, the SDAT Department ID and the Comptroller’s Central Registration Number, but neither is an EIN, and the state can’t assign you one.
What’s the difference between my EIN, SDAT Department ID, and Central Registration Number?
Three numbers, three jobs. The EIN is your federal tax ID for the IRS, payroll, and bank accounts. The SDAT Department ID identifies your entity on the state’s formation record. The CRN is your Comptroller account for filing Maryland sales tax and withholding. Most LLCs end up holding all three.
Do I need a Maryland sales and use tax license, and is there a small-seller exception?
If you make taxable sales in Maryland, yes, you need the license, and no, there’s no small-seller exception for in-state sellers. Even an occasional taxable sale can trigger it. The license comes free through the Combined Registration Application, and it’s what lets you collect the 6 percent tax and issue resale certificates.
What’s the Maryland sales tax nexus threshold for out-of-state sellers?
Maryland’s economic nexus starts at more than $100,000 in gross revenue from Maryland-delivered sales, or 200 or more separate transactions. Cross either one and you must register with the Comptroller and collect Maryland tax, even with no office or warehouse in the state. Marketplace facilitators often collect on a seller’s behalf, so check whether your platform already does.
Can a non-US resident get an EIN for a Maryland LLC without an SSN?
Yes, and plenty do. The catch is the channel: without an SSN or ITIN, the responsible party can’t use the online tool, so you file Form SS-4 by fax or mail instead. If the business has no US legal residence or place of business, you can also call the IRS international line at 267-941-1099, which domestic applicants can’t use.
How long does it take to get the EIN and register Maryland tax accounts?
The federal EIN is the fast part: apply online and it’s issued during the session, the same day. Maryland’s side runs slower. After you submit the Combined Registration Application, plan on roughly one to two weeks before your Central Registration Number and account details arrive.
Does a Maryland single-member LLC need an EIN?
Strictly federally, no. A single-member LLC with no employees is a disregarded entity that can use the owner’s SSN. In practice, get one anyway, because Maryland’s Combined Registration Application expects a FEIN and banks won’t open a business account without it.
Is Maryland a community property state for a married-couple LLC?
No, Maryland isn’t a community property state, so the married-couple qualified joint venture shortcut doesn’t apply here. A two-member LLC owned by spouses is taxed as a partnership by default and files a partnership return, unless it elects corporate status with the IRS.
- Maryland Department of Labor: New Employers and BEACON
- IRS: Get an Employer Identification Number
- IRS: Instructions for Form SS-4
- IRS: Limited Liability Company (LLC)
- Maryland Business Express: Register Your Business in Maryland
- Comptroller of Maryland: Maryland Tax Connect
- Comptroller of Maryland: Sales and Use Tax
Looking for an overview? See Maryland LLC Services
Get Your Maryland EIN with Harbor Compliance
Harbor Compliance helps Maryland business owners apply for a federal tax ID, so they can open a business bank account, hire employees, and set up tax accounts with confidence.
