Does a single-member LLC with no employees even need an EIN?

Technically a single-member LLC with no employees can use the owner's Social Security number for federal taxes, since it is a disregarded entity. But getting an EIN is still strongly recommended. Most banks require one to open a business account, it keeps your SSN off W-9 forms you give clients (reducing identity-theft exposure), and you will need it the moment you hire anyone, elect S-corp status, or open a solo retirement plan. An EIN is free directly from the IRS and takes minutes online. Beware third-party sites that charge for it; the IRS never does. There is essentially no downside to having one, so most solo owners get an EIN even when not strictly required.