Does a cooperative need an EIN?
IRS general EIN requirements include businesses with employees and those operating as partnerships or corporations; applying directly to the IRS is free.
The IRS issues an employer identification number (EIN) free: its page says you never have to pay a fee for an EIN G3. For a corporation or LLC, the IRS says to form the entity with the state first G3.
The IRS says a business generally needs an EIN if it has employees or operates as a partnership or corporation, among other triggers G3. Membership terminology alone does not decide the cooperative's federal classification; see Understand cooperative tax basics. A Minnesota Tax ID is a separate registration with its own triggers, not a substitute for an EIN G6.
Related
Sources
- G3 Get an employer identification number, Internal Revenue Service. irs.gov (primary; accessed October 15, 2026)
- G6 Minnesota Tax ID Requirements, Minnesota Department of Revenue. revenue.state.mn.us (primary; accessed October 15, 2026)
- P1 Minnesota Statutes, Chapter 308B (Cooperative Associations), Office of the Revisor of Statutes, State of Minnesota. revisor.mn.gov (primary; accessed October 15, 2026)
- G4 Instructions for Form 1120-C (2025), U.S. Income Tax Return for Cooperative Associations, Internal Revenue Service. irs.gov (primary; accessed October 15, 2026)