From the IRS Website: "An Employer Identification Number (EIN) is also known as a federal tax identification number, and is used to identify a business entity. It is also used by estates and trusts which have income which is required to be reported on Form 1041, U.S. Income Tax Return for Estates and Trusts. Refer to Employer ID Numbers for more information."

"An Employer Identification Number (EIN) is also known as a Federal Tax Identification Number, and is used to identify a business entity. Generally, businesses need an EIN. You may apply for an EIN in various ways, and now you may apply online.
This is a free service offered by the Internal Revenue Service and you can get your EIN immediately."Other EIN information from the website:

• Do You Need an EIN?
• Do You Need a New EIN?
• How to Apply for an EIN
• How Long Will it Take to Get a Number?
• Lost or Misplaced Your EIN?
• How EINs are Assigned and Valid EIN Prefixes
• Canceling an EIN – Closing Your Account
• Who is a Responsible Party?

Apply for an EIN Online