Employer Identification Number

If you are choosing to be independent you need to apply for an Employer Identification Number (EIN). Even if you hire someone else or contract with the county to handle payroll you are ultimately responsible for your employees and for payroll. In fact payroll will have its own chapter. For now apply for an EIN. This should be the first thing you do.

If you are an existing library you might already have an EIN - however if you have changed your name you need to apply for a new one. So how do you do that? Visit the IRS website at http://www.irs.gov and search for Employer Identification Number. Chances are that a link to "Apply for EIN online" will appear on the front page. It's relatively straightforward.

The IRS will ask for a responsible party when you are completing the EIN form. This section is confusing because it asks for either an individual or an existing entity. The IRS recognizes that libraries are run by library boards with several members, but the agency wants you to select one person to list as a responsible party. The ideal would be for the board chair or another board member to be this person. When the board member leaves you can update the responsible party information when you file your annual 990 form.

ASPeN: The New Library Directory

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