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Tax Identification Numbers
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Employer Identification Number for a Partnership
A partnership must have its own Federal Employer Identification Number because it is a separate tax reporting entity from it partners.
In other words, a partnership is not a tax-paying entity, but, it must report partnership income and expenses to the IRS annually on an information return, Form 1065.
The partnership also reports partners' share of income, expenses, deductions, and credits on Schedule K-1.
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Tax Identification Numbers: Employer Identification Number for a Limited Liability Company
Related Links
- Federal Employer Identification Number (Sole Proprietorships)
- Applying for a Federal Employer Identification Number
- Sales Tax Number
- State Withholding Number
- State Unemployment Account Number
- Getting a Tax I.D. Number From Others
- Form W-9
- When Form 1099 Must Be Filed
- IRS Penalties
- Backup Withholding
- Sole Proprietorship
- Partnerships
- Corporations
- S-corporations
- Limited Liability Company
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