Getting a Michigan EIN is free as of 2026: the IRS issues the federal number online and assigns it the same day. The state-specific work comes next, registering with the Michigan Department of Treasury through Michigan Treasury Online (MTO) or Form 518 for sales tax, use tax, and withholding. That second step is what most owners miss when they start a Michigan LLC.
Getting Your Michigan EIN: The Short Version
A Michigan EIN is a free federal Employer Identification Number from the IRS, and Michigan doesn’t issue it; once the LLC is formed, the owner applies with the IRS, then registers separately with the Michigan Department of Treasury for whatever state tax accounts the business needs.
- Cost: $0 from the IRS; paid sites charge $150 to $300 for the identical free service.
- How to apply: online via the IRS EIN Assistant, or Form SS-4 by fax, about 4 business days, or mail, about 4 weeks.
- Michigan registration: MTO eRegistration or Form 518 for sales, use, and withholding tax; the UIA for unemployment.
- Treasury account number: an LLC’s federal EIN doubles as its Michigan Treasury business account number.
- Who needs one: any Michigan LLC that hires, sells taxable goods, or opens a business bank account.
Does Your Michigan LLC Need an EIN?
Most Michigan LLCs need an EIN, but not every one is federally required to hold it. The answer turns on tax treatment and whether the LLC has employees.
| Business type | EIN required? | Notes |
|---|---|---|
| Single-member LLC, no employees | Not federally required | Disregarded entity; still worth getting for banking and payroll |
| Single-member LLC, with employees | Yes | Needed to report employment taxes |
| Multi-member LLC | Yes | Taxed as a partnership by default |
| LLC taxed as S-corp or C-corp | Yes | The corporate election needs its own number |
| Sole proprietor, no LLC | Sometimes | Only when hiring or filing certain excise taxes |
| Partnership | Yes | Always required |
A single-member LLC with no staff is a disregarded entity, so the IRS doesn’t strictly require an EIN. Banks ask for one anyway, and it keeps the owner’s Social Security number off vendor and payroll paperwork.
Multi-member LLCs don’t get the choice; the EIN is mandatory the moment a second member signs on. It pairs with a Michigan operating agreement as the records partners and lenders expect before the first bank meeting.
Apply for Your Michigan EIN Through the IRS EIN Assistant
Most Michigan owners finish in one sitting. The IRS calls its free tool the EIN Assistant, reachable from the IRS online EIN application.
- Confirm the LLC is approved: LARA forms the limited liability company first, so the EIN matches the legal name.
- Open the EIN Assistant: hours are Monday to Friday, 6 a.m. to 1 a.m. ET, Saturday 6 a.m. to 9 p.m., and Sunday 6 p.m. to midnight.
- Select the entity type: this screen causes the most refiles, so pick the LLC option and the right member count.
- Enter the legal name and any DBA: the legal name must match the LARA record; a trade name goes in the DBA field.
- Name the responsible party: a natural person with an SSN or ITIN, never a nominee.
- Submit and save: download the CP 575 right away, because the IRS won’t resend it.
The session expires after 15 minutes of inactivity, so gather details first. Older guides still show 7 a.m. to 10 p.m. hours, which no longer match the current IRS schedule.
Michigan EIN Approval Letter: Save Your CP 575 Before MTO, Form 518, and UIA Setup
After the IRS approves your Michigan LLC’s EIN, the confirmation letter you download is called the CP 575. This is the official IRS record that shows your legal business name and federal EIN, and it is the document you want saved before using the number for Michigan Treasury, MTO eRegistration, Form 518, UIA, or bank paperwork.
What it looks like
The CP 575 is an IRS notice, not a Michigan document. For a Michigan LLC, check that the legal name matches the LARA record before you use the EIN in MTO. If the name is off, the same mismatch can follow you into Treasury registration, sales and use tax, withholding, unemployment setup, and banking.
Sample IRS EIN confirmation letter, CP 575
- Use the CP 575 first: save the letter before entering the EIN in Michigan Treasury Online or mailing Form 518.
- Do not confuse the numbers: Michigan does not issue a separate state EIN when your LLC already has a federal EIN.
- Match the LARA name: the LLC name on the CP 575 should match the approved Michigan Articles of Organization record.
- Keep it for state follow-up: Michigan Treasury generally uses the federal EIN as the business account number for MTO.
Important: download the CP 575 immediately after approval and keep a backup copy. If you lose it later, the IRS can confirm the EIN through Letter 147C, but that is not the same as having the original online confirmation letter ready when Michigan agencies or a bank ask for proof.
No online access? Form SS-4 works by fax (about 4 business days) or mail (about 4 weeks), and an applicant whose principal place of business is outside the U.S. can call 267-941-1099 on weekdays. Treasury’s MTO FAQ still says to phone the IRS, but the IRS stopped issuing EINs by phone to domestic taxpayers, so skip that unless you’re an international applicant.
The EIN is free. Paid services dress up a no-cost federal task to look hard; owners who’d rather outsource formation can compare Michigan LLC formation services, but the number comes straight from the IRS, one per responsible party per day.
Set up the Michigan LLC cleanly before the EIN starts your tax trail.
The EIN is free through the IRS, but the application still depends on the Michigan LLC record being correct first. Your LARA-approved legal name, member count, responsible party, and CP 575 confirmation letter all need to line up before you use the number for banking, payroll, or Michigan Treasury registration. Northwest Registered Agent can help with Michigan LLC formation, registered agent service, and EIN filing support if you want those steps handled in a cleaner order.
What You Need Before Applying for a Michigan EIN
The rule is short: form the LLC first, then apply, so the EIN confirmation matches the approved entity. A few details ready up front keep the application moving.
- The approved LLC legal name, exactly as it reads on the LARA record.
- The LARA entity ID and formation date from the Articles of Organization (Form CSCL/CD-700).
- The responsible party’s name and SSN or ITIN.
- The federal tax classification and the reason for applying.
- A Michigan principal business address.
A name that’s even slightly off jams the application, so it’s smart to look up your LLC in Michigan’s business registry and copy it word for word. Owners still waiting can check how long Michigan LLC approval takes first.
EIN vs Your Michigan Treasury Business Account Number
Michigan businesses juggle several numbers, and they’re easy to mix up, which is the most common slip in the whole process. The table draws the federal-versus-state line.
| Question | IRS EIN (federal) | Michigan Treasury and state numbers |
|---|---|---|
| Issued by | Internal Revenue Service | Michigan Department of Treasury, LARA, or UIA |
| Used for | Federal tax, payroll, banking | Sales tax, use tax, withholding, unemployment |
| Who needs it | Most LLCs | LLCs selling taxable goods or hiring in Michigan |
| Where to get it | irs.gov, free | MTO eRegistration or Form 518 |
Here’s the Michigan catch: an LLC’s federal EIN doubles as its Treasury business account number on MTO. A separate Treasury Registration (TR) number only appears when a business has no FEIN and registers on paper, and that one arrives by mail in 4 to 6 weeks.
I’ll save you a phone call: Michigan doesn’t hand out a separate “state EIN,” no matter what a filing service claims. If your LLC already has a federal EIN, Michigan Treasury uses that same number as your business account number inside MTO. The only time a separate TR number shows up is when a business skips the FEIN and mails a paper Form 518, and that’s rarely the best route.
- ✓ No separate state EIN: Michigan Treasury normally works from your federal EIN, not a second ID you need to apply for.
- ✓ MTO uses your FEIN: if your LLC has a federal EIN, that is usually the same number used as your Treasury business account number in MTO.
- ✓ TR numbers are the exception: a separate TR number generally appears only when a business has no FEIN and sends in a paper Form 518.
- ✓ Don’t pay for a “Michigan tax ID” you already have: if you’ve got the federal EIN, you’re typically holding the number Treasury needs.
Registering With Michigan Treasury and the UIA After Your EIN
This is the part generic EIN guides skip, and where the real Michigan work lives. The EIN unlocks each registration below, so it always comes first.
Michigan Treasury Registration: MTO eRegistration or Form 518
New businesses register with Michigan Treasury through MTO eRegistration or by mailing Form 518, the Complete Registration Booklet. One filing covers the Sales, Use and Withholding (SUW) accounts, and eRegistration won’t proceed without the FEIN. An electronic filing is often recognized within 15 minutes but can take up to 48 hours; a mailed booklet runs 4 to 6 weeks.
Michigan Sales Tax License
An LLC selling tangible personal property to final consumers needs a sales tax license. There’s no fee, the rate is 6 percent, and Michigan adds no city or county sales tax on top. Online, the license can land in as little as 7 business days.
Out-of-state sellers cross Michigan’s economic nexus once they pass $100,000 in sales or 200 transactions with Michigan purchasers in the prior calendar year, counting taxable, nontaxable, and exempt sales. A seller working only through a tax-collecting marketplace usually skips registration for those facilitated sales, though its own direct sales can still trigger it.
Michigan Employer Withholding
Employers withhold Michigan income tax at the 2026 rate of 4.25 percent, against a $5,900 personal exemption per employee. Treasury sets each business as a monthly, quarterly, or annual filer, and the withholding account registers through the same MTO path as sales tax.
Michigan UIA Employer Account
Businesses with covered employees register with the Michigan UIA for an employer account. The agency assigns an account number only when it finds the employer liable, and signup runs through MiLogin.
The UIA is where I watch people lose an afternoon in 2026. Employer tax moved over to MiUI this year, but plenty of letters and old logins still say MiWAM, and the two numbers do not look the same, which throws owners off. Here’s the fix: your MiUI account number is the first seven digits of the old ten-digit MiWAM number, and the last three digits were just a location code.
- Use MiLogin first: sign in through MiLogin and follow the current MiUI screens for employer tax access.
- Don’t panic over the number mismatch: the MiUI employer account number is simply the first seven digits of the older ten-digit MiWAM number.
- Ignore the last three digits: those were only a location code, not a completely different employer identity.
- Be careful with older guides: anything written before this year can point you toward outdated MiWAM steps that no longer match the current system.
Two edge cases close it out. Michigan levies no broad franchise tax on ordinary LLCs, though one taxed as a corporation may owe the 6 percent Corporate Income Tax above $350,000 in apportioned gross receipts. Detroit employers registered with the state file city withholding under the same federal EIN, so keeping a Michigan registered agent on file helps notices reach the right desk.
EIN Mistakes Michigan LLC Owners Make
A few errors repeat, and in Aaron Kra’s filings across 25-plus states, the Michigan ones share one false assumption: that the state issues its own EIN. It doesn’t. Most cost time rather than money, and each is easy to dodge once it’s named.
- Hunting for a separate state EIN: Treasury reuses the FEIN, so there’s no second number to apply for or pay to “find.”
- Assuming one registration covers all: the UIA is a separate agency from Treasury, with its own signup that a Form 518 doesn’t trigger.
- Skipping the sales tax license because it’s free: the $0 fee misleads people, but selling taxable goods without it creates liability from the first sale.
- Naming a nominee as responsible party: the IRS wants the natural person who controls the LLC, and a name off the LARA record stalls the filing.
- Treating the Corporate Income Tax as universal: it reaches only entities taxed federally as corporations, not the default pass-through LLC.
How to Find a Lost EIN or Change Your Michigan LLC
A misplaced EIN is recoverable without reapplying. The number sits on the original CP 575, prior federal returns, and bank records, and the IRS can issue a Letter 147C verification on request through the Business and Specialty Tax Line. For state accounts, that same EIN shows inside the LLC’s MTO profile.
A new EIN is only triggered by a structural change: sole proprietorship to LLC, or single-member to multi-member. A name or address change isn’t, and those go on Form 8822-B, while a classification change uses Form 8832. Anyone unsure where the number landed can track down a misplaced EIN before assuming it’s gone.
Past the EIN, a Michigan LLC still has to file a Michigan annual statement with LARA each February to keep its standing.
Michigan EIN Frequently Asked Questions
These are the questions Michigan owners raise most once the LLC is formed and the EIN is the next move.
Is my Michigan Treasury business account number the same as my EIN?
Usually, yes. With a federal EIN, the Michigan Department of Treasury uses that exact number as the MTO business account number, so there’s nothing extra to apply for. Only a business without an FEIN receives a separate Treasury Registration number, mailed back in about 4 to 6 weeks.
Do I need a Michigan sales tax license if I already have an EIN?
Yes, whenever the LLC sells taxable tangible personal property in Michigan. The license is separate from the EIN, carries no fee, and is requested through MTO eRegistration. The rate is a flat 6 percent with no local add-on.
What’s the difference between MiUI and MiWAM for my UIA account?
MiUI is the current UIA system for employer tax functions as of 2026, while MiWAM still appears in some legacy and benefit workflows. They point to the same account: the MiUI employer account number is the first seven digits of the older ten-digit MiWAM number, and the last three were a location code.
Can a foreign owner get an EIN for a Michigan LLC without an SSN?
Yes. An applicant whose principal place of business is outside the U.S. files Form SS-4 by fax or mail, or calls 267-941-1099, none of which requires an SSN. Only the online EIN Assistant requires the responsible party to hold an SSN or ITIN, so foreign owners simply skip it.
Do single-member Michigan LLCs need an EIN?
Not strictly. A single-member LLC with no employees is a disregarded entity the IRS doesn’t require to have one. Almost every owner gets one anyway, because banks demand it to open a business account and it keeps a personal Social Security number private.
How long does it take to get an EIN and register with Michigan Treasury?
The IRS issues the EIN immediately online, within minutes of a valid submission. Michigan is the slower half: MTO eRegistration is often recognized within 15 minutes but can take up to 48 hours, a mailed Form 518 runs 4 to 6 weeks, and an online sales tax license arrives in roughly 7 business days.
- Michigan LARA: Limited Liability Companies
- IRS: Get an Employer Identification Number
- IRS: Instructions for Form SS-4
- Michigan Department of Treasury: New Business Registration
- Michigan Department of Treasury: Sales Tax License FAQ
- Michigan Department of Treasury: Withholding Tax
- Michigan UIA: Register Your Business
Looking for an overview? See Michigan LLC Services
Get Your Michigan EIN with Harbor Compliance
Harbor Compliance helps Michigan business owners apply for a federal tax ID, so they can open a business bank account, hire employees, and prepare for state tax registrations with confidence.
