What Is a FEIN and Why Do You Need One to File Form 720?
If you have ever filled out a tax form, opened a business bank account, or filed a quarterly federal excise tax return, you have probably run into the term FEIN. This guide breaks down what is a FEIN, how it differs from an EIN, and why it matters when you file IRS Form 720.
Quick Answer
A FEIN, or Federal Employer Identification Number, is a nine-digit number the IRS assigns to a business so it can be identified for tax filing, payroll, and banking purposes. It is formatted as XX-XXXXXXX and works like a Social Security number for a company. So what is a FEIN in practical terms? It is the ID number the IRS, banks, and state agencies use to track your business.
What Is a FEIN? A Closer Look
To answer what is a FEIN in the US more fully: it is a unique nine-digit identifier issued by the Internal Revenue Service to businesses, nonprofits, trusts, and estates. The IRS uses this employee id number to track federal tax filings, payroll withholding, and excise tax obligations such as those reported on Form 720. Corporations, partnerships, LLCs, and even some sole proprietors apply for one so they do not have to use a personal Social Security number on business paperwork.
Understanding this number becomes especially important once your business starts filing federal excise taxes. Any entity that owes a quarterly federal excise tax return on fuel, air transportation, indoor tanning services, or health plan fees must include its FEIN on the return, so getting the number right is not optional.
| Detail | Description |
|---|---|
| Format | Nine digits, written as XX-XXXXXXX |
| Issued by | Internal Revenue Service (IRS) |
| Who needs one | Corporations, partnerships, LLCs, nonprofits, and businesses that file excise, payroll, or income tax returns |
| Common uses | Filing Form 720, opening business bank accounts, applying for loans, running payroll |
FEIN vs EIN: Are They the Same Thing?
This is one of the most common points of confusion, so let's settle it. When comparing FEIN vs EIN, there is no real difference in what the number does. FEIN stands for Federal Employer Identification Number, while EIN stands for Employer Identification Number. Both terms refer to the same nine-digit employee id number issued by the IRS. States and industry publications sometimes prefer "FEIN" to make it clear the number is federal, while the IRS itself typically uses "EIN."
So is FEIN and EIN the same? Yes. If you already have an EIN for your business, you already have your FEIN, and you do not need to apply twice. If you do not yet have one, you can apply for EIN directly through the IRS at no cost.
How to Retrieve Your EIN Number
If you have misplaced your number, here is how to retrieve EIN number records for your business:
- Check the original IRS EIN letter (Form CP 575) mailed when the number was first issued.
- Look at a prior year's federal tax return, payroll filing, or bank loan application, since the number is printed on all of them.
- Call the IRS Business & Specialty Tax Line and request an EIN verification letter (Form 147C) if the original letter is lost.
- Ask your bank, since most banks keep a copy of the EIN documentation on file for business accounts.
Whichever method you use, knowing how to retrieve EIN number records quickly means you are never stuck at filing time waiting on paperwork.
Keeping your IRS EIN letter or a recent EIN verification letter on hand saves time when you sit down to file IRS Form 720, since the form will not process without a valid number attached.
Why Your FEIN Matters When You File Form 720
So what is Form 720, and what does it have to do with your FEIN? What is Form 720 in plain terms: it is the IRS tax form 720 businesses use to report and pay federal excise taxes on goods and services such as fuel, air transportation, sport fishing equipment, indoor tanning, and certain health plan fees. Every quarterly federal excise tax return filed on Form 720 requires your FEIN in the entity information section at the top of the form, so the IRS can match the payment and filing history to the correct business.
Before you file, review the Form 720 instructions carefully, since the IRS tax form 720 covers dozens of excise tax categories (called "IRS numbers") across three parts. Filing irs form 720 correctly the first time, with the right FEIN and the right tax category, helps you avoid processing delays and penalty notices.
Need help with the paperwork? Review the form 720 irs instructions for a step-by-step walkthrough before you file.
Form 720 and the PCORI Fee
One of the most searched-for parts of Form 720 is the PCORI fee. So what is PCORI fee? It is a Patient-Centered Outcomes Research Institute fee that applies to certain self-insured health plans and is reported once a year on Form 720 PCORI fee filings, specifically in Part II under IRS number 133. Plan sponsors filing the PCORI fee Form 720 for the current plan year should confirm the correct PCORI fee 2026 rate before submitting payment, since the IRS updates this rate annually.
If your business needs to report IRS Form 720 PCORI fees, our team can guide you through IRS Form 720 PCORI filing from start to finish, including calculating the fee, applying your FEIN correctly, and submitting on time.
Where to Mail Form 720 (and Faster Alternatives)
Many filers search for where to mail Form 720 or where to file Form 720 because the correct address depends on whether a payment is included. The table below covers common mailing scenarios, though e-filing is faster and reduces errors.
| Filing Scenario | Notes |
|---|---|
| Form 720 mailing address (with payment) | Mailed to the Ogden, UT IRS processing center listed in the current Form 720 instructions |
| Form 720 mailing instructions (no payment) | A different Ogden, UT address applies when no check is enclosed |
| Form 720-V payment voucher | Include Form 720-V whenever you mail a check instead of paying electronically |
| Paying through EFTPS | Businesses enrolled in EFTPS or using IRS Direct Pay can skip the mailing address entirely |
| Form 720 online filing | Filing Form 720 online through an authorized e-file provider avoids mailing delays altogether |
Because Form 720 mailing addresses and rules change from year to year, most businesses now choose to file Form 720 online instead of tracking down the current physical address. Whether you are looking up a Form 720 fillable version, comparing it with Form 5500 for benefit plan reporting, or simply confirming instructions Form 720 for the current quarter, e-filing keeps everything in one place and gives you instant confirmation.
Frequently Asked Questions
Is FEIN and EIN the same thing?
Yes. FEIN and EIN refer to the exact same nine-digit number issued by the IRS. "Federal" is simply added to clarify that the number comes from the federal government rather than a state agency.
What does FEIN stand for?
FEIN stands for Federal Employer Identification Number, a nine-digit code the IRS assigns to identify a business for tax and reporting purposes.
What is a FEIN in the US?
In the US, a FEIN is the federal tax ID number the IRS uses to track a business's filings, including income tax, payroll tax, and excise tax returns such as Form 720.
How to check FEIN?
You can check your FEIN on your original IRS confirmation letter, a prior tax return, or by requesting an EIN verification letter (Form 147C) from the IRS Business & Specialty Tax Line.
Now that you know what is a FEIN, how it relates to your EIN, and why it matters on IRS Form 720, you are ready to file with confidence. Whether you are reporting a standard quarterly federal excise tax return or a Form 720 PCORI fee, having your FEIN ready and accurate keeps your filing on track.