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Tax and company numbers

Delaware File Number vs EIN: Two Numbers, Two Issuers

The file number is 7 digits from Delaware and instant. The EIN is 9 digits from the IRS and can take weeks without an SSN. Which one a form wants.

Charles Martin
Charles MartinFounder, CorpSec
Updated September 20267 min read
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Your Delaware company gets its file number the moment it exists.

Its EIN can take another six weeks, and that gap is where most non-resident founders lose time.

The short answer

File numberEIN
Issued byDelaware Division of Corporationsthe IRS
Format7 digits9 digits, XX-XXXXXXX
Wheninstantly, at formationafter a separate application
Public?yesno
Used forstate filings, franchise taxbanking, tax, payroll
Changes?nevernever

They are not alternatives. A working Delaware company needs both, and they do completely different jobs.

The file number

Delaware assigns it at the moment the Certificate of Formation is accepted.

  • Seven digits, no prefix
  • Sequential, so a low number means an old entity
  • Permanent, including through a change of name
  • Public, and searchable on the state's entity search

What you use it for:

  1. Paying the annual franchise tax
  2. Ordering a Certificate of Good Standing
  3. Any filing with the Division of Corporations
  4. Confirming the entity exists, to a counterparty

What you cannot use it for: anything federal, and anything involving a bank. It is a state identifier.

The file number proves the company exists in Delaware. It proves nothing about tax status, and no US bank will open an account on the strength of it.

The EIN

The Employer Identification Number is the company's federal tax identity, issued by the IRS.

  • Nine digits, written 12-3456789
  • Issued once, permanent for the entity
  • Not public. There is no free federal lookup the way there is for state records
  • Required for a US bank account, for federal filings, for payroll, and by most payment processors

Despite the name, you do not need employees to need one.

Two numbers a Delaware company carriesSame company, different issuers, and only one of them is public.
Delaware file number
12345677 digits, assigned by the Division of Corporations at formation
Public. Anyone can look it up. Used for state filings and franchise tax.
EIN (Employer Identification Number)
12Prefix
-
34567897 digits, assigned by the IRS on application
Not public. Used for banking, tax and payroll. Requires a separate application after formation.
They are not alternatives, and neither ever changes.
Source: Delaware Division of Corporations and IRS

Why the EIN is the bottleneck for non-residents

This is the practical heart of the matter.

If a responsible party has an SSN or ITIN, the online application returns an EIN immediately.

If nobody has one, which is the normal situation for a foreign-owned single-member LLC:

  1. The online route is unavailable
  2. You file Form SS-4 by fax or by mail
  3. Processing takes weeks, and mail is slower than fax
  4. Errors on the form restart the clock rather than being corrected

The consequence for planning: the company exists long before it can bank. Founders who schedule a launch around the formation date, then discover the EIN is six weeks out and the bank needs the EIN, lose the entire quarter.

Plan the sequence in this order:

  1. Form the company, get the file number instantly
  2. Apply for the EIN the same week, not after
  3. Approach banks only once the EIN letter is in hand

Which number does the form want?

A quick decision table for the situations that come up most.

Who is askingWhat they want
Delaware franchise tax portalfile number
A US bank opening an accountEIN
Stripe, PayPal, a payment processorEIN
A customer requesting a W-9EIN
A registered agentfile number
A counterparty checking you existfile number, it is public
The IRS, on any filingEIN

Rule of thumb: if the request is about money moving or tax being reported, it is the EIN. If it is about the company's existence as a Delaware entity, it is the file number.

Numbers that are neither

Delaware companies collect more identifiers than people expect.

  • Delaware business licence number, if the company actually operates in Delaware. Most non-resident LLCs never have one
  • State tax ID in another state, if you have nexus there. Separate registration, separate number
  • ITIN, which belongs to a person, not a company. An owner may need one; the LLC does not have one
  • DUNS number, issued by a private data company. Not a government identifier at all

What happens to each over time

EventFile numberEIN
Change of company nameunchangedunchanged
Change of registered agentunchangedunchanged
New members or ownersunchangedusually unchanged
Change of tax classificationunchangedunchanged
Dissolutionretired, not reissuedclosed on request, never reissued
Forming a new entitynew numbernew EIN required

The last row is the one that catches people who dissolve and re-form. You cannot carry an EIN across to a new legal entity, even with the same name and the same owner.

Getting the sequence right at formation avoids most of this, which is part of what makes the full first-year picture worth understanding before you file.

The summary

QuestionAnswer
Which arrives first?The file number, instantly
Which does a bank want?The EIN
Which is public?The file number
Can I get an EIN without an SSN?Yes, by SS-4 on fax or mail, in weeks
Do I need both?Yes, for any operating company
Do either change with a rename?No

Frequently asked questions

What is a Delaware file number?

The seven-digit identifier assigned by the Delaware Division of Corporations when the entity is formed. It is public and permanent.

Is the file number the same as an EIN?

No. The file number is a Delaware state identifier. The EIN is a nine-digit federal tax identifier issued by the IRS.

Which number do I give my bank?

The EIN. A US bank will not open a business account on a state file number alone.

How long does an EIN take?

Immediately online if a responsible party has an SSN or ITIN. Several weeks by fax or mail using Form SS-4 if nobody does.

Can a non-resident get an EIN?

Yes. You file Form SS-4 by fax or mail rather than using the online application.

Where do I find my Delaware file number?

On the stamped Certificate of Formation and in the state's public entity search.

Is the EIN public?

No. There is no free public lookup for EINs the way there is for Delaware entity records.

Do I need a new EIN if I change the company name?

No. Both numbers survive a name change.

Do I need a new EIN if I dissolve and re-form?

Yes. A new legal entity needs a new EIN, even with the same name and owner.

Does the file number tell me if the company is in good standing?

No. It identifies the entity. Standing is a separate status you have to check.

Sources

Formats and issuing practice are as published by the Delaware Division of Corporations and the IRS in September 2026. Processing times for an EIN obtained without a US taxpayer identification number vary considerably and are not a published service standard. Example numbers show the shape only.

Going further
Setting up in Delaware?Delaware pricingDelaware guides

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