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Is an "Employer Identification Number" required for a business?

An Employer Identification Number, like a Social Security Number, is issued by the Internal Revenue Service. It is required for a business that has any employees so that withheld taxes can be deposited and reported; it is also required for banking purposes.

Business  

This information applies to All Counties in North Carolina.

Source: http://www.johnecargill.com/business-law-faqs/

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