A self-employed person (a sole proprietorship, filing on Schedule C) is not required to have an EIN, except as noted below:
If you’re a sole proprietor, you must have an EIN to:
- hire employees
- have a Keogh or Solo 401(k) retirement plan,
- buy or inherit an existing business that you operate as a sole proprietorship
- incorporate or form a partnership or limited liability company, or
- file for bankruptcy.
Does one of these situations apply to you?
