HOA EIN: Does Your Association Need One, and How to Get It Free
Quick answer: Yes. Every HOA needs its own employer identification number (EIN). The association uses it to open bank accounts, file Form 1120-H, issue 1099s and fill out W-9s, and the Form 1120-H instructions say an association without one must apply. Getting one is free and takes minutes on IRS.gov, using the Social Security number of the association’s responsible party, usually the board president. When that person leaves the board, file Form 8822-B within 60 days to name the new responsible party.
Self-managed boards run into EIN problems in two ways: the association never got one and has been using a board member’s SSN, or it has one but nobody knows who the IRS has on file. Both are easy to fix.
Why an HOA needs an EIN
An HOA is a separate legal entity, usually a nonprofit corporation, and it files its own tax return. The Form 1120-H instructions are direct:
If the association doesn’t have an EIN, it must apply for one.
You will use the EIN for:
| Task | Why the EIN is needed |
|---|---|
| Opening operating and reserve bank accounts | Banks require the entity’s taxpayer ID |
| Filing Form 1120-H each year | The return is filed under the association’s EIN (see Form 1120-H instructions) |
| Issuing 1099-NEC and 1099-MISC to vendors | The association is the payer (see HOA 1099 requirements) |
| Giving vendors and lenders a W-9 | The W-9 shows the association’s name and EIN |
Never use a board member’s Social Security number for association accounts. It puts the association’s interest income and tax notices under a volunteer’s personal tax record, and it creates a mess when that person leaves the board.
How to get an EIN for free
The IRS issues EINs online at no cost:
Use this tool to get an EIN directly from the IRS in minutes for free.
Beware of websites that charge for an EIN.
Before you start:
- Form the corporation first. If your association is a nonprofit corporation, it should be registered with your state before you apply. The IRS says:
If you are creating a corporation or LLC, form your entity through the secretary of state before you apply for an EIN.
- Pick the responsible party. The online tool requires the responsible party’s SSN or ITIN. For most HOAs, that is the president or treasurer.
- Finish in one sitting. The application can’t be saved and expires after 15 minutes of inactivity.
- Print the confirmation letter and store it with the association’s permanent records.
The online tool is open Monday through Friday 6:00 a.m. to 1:00 a.m. Eastern, Saturday 6:00 a.m. to 9:00 p.m., and Sunday 6:00 p.m. to midnight, and it issues one EIN per responsible party per day. If you can’t use it, you can apply by phone, fax or mail; fax and mail applications use Form SS-4.
What if the return is due and the EIN hasn’t arrived?
The Form 1120-H instructions let the association write Applied for and the date of the application in the EIN box if the number hasn’t been received by the due date.
Keep the responsible party current with Form 8822-B
Board turnover is where most HOAs fall behind. The IRS keeps a responsible party on file for every EIN, and you have to tell it when that person changes:
Note: Changes in responsible parties must be reported to the IRS within 60 days.
Use Form 8822-B, Change of Address or Responsible Party, to report:
- a new business mailing address (for example, when the treasurer who received IRS mail moves off the board);
- a new business location;
- a new responsible party.
The Form 1120-H instructions also point to Form 8822-B for an address change after the return is filed. Add it to your officer transition checklist alongside updating bank signers.
Already using the wrong number?
If the association has been reporting under a member’s SSN, or you can’t find the EIN at all:
- Check old bank statements, 1120-H returns and IRS notices for the EIN before applying for a new one. An association that already has an EIN generally keeps it.
- Talk to a CPA before applying for a second EIN, since duplicate numbers cause mismatched filings.
- Update the bank and vendors with a fresh W-9 once you have the right number.
Our sister company Dynamite Management can sort this out as part of back-end financial management, including Form 1120-H preparation for $175 flat.
Federal filings that use the EIN
The EIN ties together everything on the association’s federal calendar. Our HOA year-end checklist lists the dates, and the beneficial ownership information post covers where FinCEN reporting stands for associations. Record the officer change and the 8822-B filing in your minutes, too; HOA Board Minutes explains the board secretary’s duties.
HOA Fiscal stores the association’s EIN letter, W-9 and tax records with the books, so the next treasurer isn’t hunting for them. Try HOA Fiscal, and upgrade to Dynamite Management if you would like the financial side handled for you.
FAQ
Does an HOA need an EIN? Yes. The association needs its own EIN to file Form 1120-H, open bank accounts and issue 1099s, and the 1120-H instructions say an association without one must apply.
How much does an HOA EIN cost? Nothing. The IRS issues EINs for free online, and it warns against websites that charge for one.
Who should be the responsible party for an HOA EIN? An individual in control of the association, usually the board president or treasurer. The online application requires that person’s SSN or ITIN.
What happens when the responsible party leaves the board? File Form 8822-B. The IRS says changes in responsible parties must be reported within 60 days.
Can an HOA use a board member’s Social Security number? It shouldn’t. The association is a separate entity and should report under its own EIN.
Keep reading
Late HOA Tax Return? Form 1120-H Penalties and the Lost Election
What happens when an HOA files Form 1120-H late: the IRS penalties, interest, the 12-month window to keep the election, and a catch-up plan.
Is HOA Interest Income Taxable? Reserve Interest and Form 1120-H
Why interest on HOA reserve accounts is taxable when assessments aren't, how Form 1120-H calculates the tax, and what boards can do.
HOA Tax-Exempt Status: 501(c)(4) vs Form 1120-H
Why a nonprofit HOA usually isn't tax-exempt, when 501(c)(4) can apply, and how the Form 1120-H election works instead.