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.
LocationParallel District OfficeDOC
01Augusta, MEAugusta, ME003
02Portsmouth, NHPortsmouth, NH011
03Burlington, VTBurlington, VT022
04Boston, MABoston, MA030
05Providence, RIProvidence, RI072
06Hartford, CTHartford, CT080
11Brooklyn, NYBrooklyn (Boro Hall), NY106
13New York, NYNew York (MT), NY100
14Albany, NYAlbany, NY102
16Buffalo, NYBuffalo, NY103
22Newark, NJNewark (DT), NJ170
23Philadelphia, PAPhiladelphia (DT), PA200
25Pittsburgh, PAPittsburgh (DT), PA201
31Cincinnati, OHCincinnati (DT), OH387
33CaliforniaSanta Ana, CA972
34Cleveland, OHCleveland (DT), OH388
35Indianapolis, INIndianapolis (DT), IN455
36Chicago, ILChicago (Loop), IL485
37Springfield, ILSpringfield, IL488
38Detroit, MIDetroit (DT), MI345
39Milwaukee, WIMilwaukee (DT), WI535
41St.Paul, MNSt.Paul, MN677
42Des Moines, IADes Moines, IA690
43St.Louis, MOSt.Louis (DT), MO735
45Fargo, NDFargo, ND705
46Aberdeen, SDAberdeen, SD716
47Omaha, NBOmaha, NB725
48Wichita, KSWichita, KS769
51Wilmington, DEWilmington, DE267
52Baltimore, MDBaltimore (DT), MD273
54Richmond, VARichmond, VA285
55Parkersburg, WVParkersburg, WV307
56Greensboro, NCGreensboro, NC325
57Columbia, SCColumbia, SC583
58Atlanta, GAAtlanta (DT), GA600
59Jacksonville, FLJacksonville (DT), FL655
61Louisville, KYLouisville (DT), KY437
62Nashville, TNNashville (DT), TN565
63Birmingham, ALBirmingham (DT), AL622
64Jackson, MSJackson, MS641
66Santurce, PRSan Juan (DT), PR271
68CaliforniaSacramento (DT), CA955
71Little Rock, ARLittle Rock, AR755
72New Orleans, LANew Orleans (DT), LA800
73Oklahoma City, OKOklahoma City, OK783
74Austin, TXAustin, TX813
75Dallas, TXDallas (DT), TX814
76TexasHouston, TX816
77CaliforniaSan Jose (DT), CA960
81Helena, MTHelena, MT865
82Boise, IDBoise, ID893
83Cheyenne, WYCheyenne, WY876
84Denver, CODenver (DT), CO882
85Albuquerque, NMAlbuquerque, NM858
86Phoenix, AZPhoenix, AZ907
87Salt Lake City, UTSalt Lake City, UT900
88Reno, NVReno, NV945
91Seattle, WASeattle (DT), WA916
92Anchorage, AKAnchorage, AK997
93Portland, ORPortland (DT), OR932
94San Francisco, CASan Francisco (CC), CA950
95Los Angeles, CALos Angeles (DT), CA951
98Foreign Employers International Operations Division,
Internal Revenue Service,
Washington, D.C.
(including Guam, American Samoa and Virgin Islands)
Washington (DT), D.C.270
99Honolulu, HIHonolulu, HI990