Effective Dates: 12/20/2002 - Present Previous | Next

Basic (02-95)

RM 01103.015 Composition of the Employer Identification Number (EIN)

A. Description of the EIN

The EIN is a nine-digit number in the format xx-xxxxxxx. It consists of:

  • •

    Two initial digits that denote the Internal Revenue District in which the EIN was issued (see RM 01103.015B.) followed by a hyphen; and

  • •

    Seven digits (the serial portion) identifying the employer or reporting entity.

    EXCEPTION: Some EIN's consist of eleven digits. In these instances the initial two digits denote the Internal Revenue District that services the area in which the employer is located.

  • •

    Where applicable, a suffix code letter follows the number:

    “A”

    for agricultural employer
    “H”

    for household employer
    “F”

    for Federal government employer
    “G”

    for State or local government employer
    “N”

    for non-profit employer
    “S”

    for foreign subsidiary of a U.S. employer
    “W”

    for reporting entity not subject to Social Security taxes

NOTE: State and local entities with Social Security coverage under Section 218 of the Act are assigned an EIN beginning with “69” for wage reporting purposes. This EIN is assigned by SSA and is used in addition to the Federal Employer Indentification Number assigned to the entity by IRS for income tax withholding purposes and to identify which State and local entities are covered and therefore liable for paying Social Security taxes.

B. List of Internal Revenue District Codes

The general location of the employer or reporting entity or the servicing IRS District Office can be identified from the EIN itself. This information can assist in resolving reporting problems or in developing specific wage investigations arising in claims or pre-claims actions. The following is a list of Internal Revenue Districts and their codes with parallel SSA district offices and their codes:

IRD
No. 		Location Parallel District Office DOC
01 Augusta, ME Augusta, ME 003
02 Portsmouth, NH Portsmouth, NH 011
03 Burlington, VT Burlington, VT 022
04 Boston, MA Boston, MA 030
05 Providence, RI Providence, RI 072
06 Hartford, CT Hartford, CT 080
11 Brooklyn, NY Brooklyn (Boro Hall), NY 106
13 New York, NY New York (MT), NY 100
14 Albany, NY Albany, NY 102
16 Buffalo, NY Buffalo, NY 103
22 Newark, NJ Newark (DT), NJ 170
23 Philadelphia, PA Philadelphia (DT), PA 200
25 Pittsburgh, PA Pittsburgh (DT), PA 201
31 Cincinnati, OH Cincinnati (DT), OH 387
33 California Santa Ana, CA 972
34 Cleveland, OH Cleveland (DT), OH 388
35 Indianapolis, IN Indianapolis (DT), IN 455
36 Chicago, IL Chicago (Loop), IL 485
37 Springfield, IL Springfield, IL 488
38 Detroit, MI Detroit (DT), MI 345
39 Milwaukee, WI Milwaukee (DT), WI 535
41 St.Paul, MN St.Paul, MN 677
42 Des Moines, IA Des Moines, IA 690
43 St.Louis, MO St.Louis (DT), MO 735
45 Fargo, ND Fargo, ND 705
46 Aberdeen, SD Aberdeen, SD 716
47 Omaha, NB Omaha, NB 725
48 Wichita, KS Wichita, KS 769
51 Wilmington, DE Wilmington, DE 267
52 Baltimore, MD Baltimore (DT), MD 273
54 Richmond, VA Richmond, VA 285
55 Parkersburg, WV Parkersburg, WV 307
56 Greensboro, NC Greensboro, NC 325
57 Columbia, SC Columbia, SC 583
58 Atlanta, GA Atlanta (DT), GA 600
59 Jacksonville, FL Jacksonville (DT), FL 655
61 Louisville, KY Louisville (DT), KY 437
62 Nashville, TN Nashville (DT), TN 565
63 Birmingham, AL Birmingham (DT), AL 622
64 Jackson, MS Jackson, MS 641
66 Santurce, PR San Juan (DT), PR 271
68 California Sacramento (DT), CA 955
71 Little Rock, AR Little Rock, AR 755
72 New Orleans, LA New Orleans (DT), LA 800
73 Oklahoma City, OK Oklahoma City, OK 783
74 Austin, TX Austin, TX 813
75 Dallas, TX Dallas (DT), TX 814
76 Texas Houston, TX 816
77 California San Jose (DT), CA 960
81 Helena, MT Helena, MT 865
82 Boise, ID Boise, ID 893
83 Cheyenne, WY Cheyenne, WY 876
84 Denver, CO Denver (DT), CO 882
85 Albuquerque, NM Albuquerque, NM 858
86 Phoenix, AZ Phoenix, AZ 907
87 Salt Lake City, UT Salt Lake City, UT 900
88 Reno, NV Reno, NV 945
91 Seattle, WA Seattle (DT), WA 916
92 Anchorage, AK Anchorage, AK 997
93 Portland, OR Portland (DT), OR 932
94 San Francisco, CA San Francisco (CC), CA 950
95 Los Angeles, CA Los Angeles (DT), CA 951
98 Foreign Employers International Operations Division,
Internal Revenue Service,
Washington, D.C.
(including Guam, American Samoa and Virgin Islands) 		Washington (DT), D.C. 270
99 Honolulu, HI Honolulu, HI 990
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0101103015
RM 01103.015 - Composition of the Employer Identification Number (EIN) - 12/20/2002
Batch run: 01/17/2013
Rev:12/20/2002