Per Diem Rates from the U.S. General Services Administration
Search by city, state or ZIP code, or by clicking on the map. You can also use the new per diem tool to calculate trip allowances
Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").
Can a sole proprietor have an employer identification number?
A: Yes. In fact, it's encouraged to help guard against identify theft.
For example, if you're a sole proprietor and you must issue Form 1099-MISC to an unincorporated independent contractor (required for each unincorporated contractor you paid $600 or more), there's a box on Form 1099-MISC where you must enter your federal identification number. A federal identification number may be your social security number or a federal Employer Identification Number (EIN).
By using your EIN on Form 1099 instead of your social security number, you'll prevent the recipient(s) of this form from having access to your social security number. Although the word "Employer" is part of the name of this identification number, you don't actually have to be an employer to get an EIN.
Apply for an EIN
You'll receive your EIN immediately upon verification. If you want to receive your confirmation letter online, make sure you already have Adobe Reader installed before beginning the application.
This EIN is your permanent number and can be used immediately for most of your business needs, including:
- Opening a bank account
- Applying for business licenses
- Filing a tax return by mail.
When can you use your EIN?
It will take up to two weeks before your EIN becomes part of the IRS's permanent records. You must wait until this occurs before you can:
- File an electronic return
- Make an electronic payment
- Pass an IRS Taxpayer Identification Number matching program.