You cannot open a business bank account, hire employees, or file most state tax returns without an Application for Employer Identification Number from the IRS, also referred to as an FEIN or Federal Tax ID. The IRS processes this application for your Aurora, Illinois business. Key facts:
Analyzed from Application for Employer Identification Number
83% from one compliance interview
Manual entry or document upload required
The Application for an Employer Identification Number (EIN) in Aurora, Illinois, is a federally mandated requirement under the Internal Revenue Code (Title 26), specifically governed by IRS regulations. This EIN, also known as a Federal Tax ID, is not issued by a local city or state agency but directly by the Internal Revenue Service (IRS) as the central authority. It's a foundational business identifier required for all entities that have employees, operate as a corporation or partnership, or are required to file specific tax returns. Without it, you cannot establish your restaurant as a legal tax-paying entity with the federal government, which is a prerequisite for virtually all state and local Aurora licensing processes.
Operating without a valid EIN, or using a personal Social Security Number for business activities, triggers a cascade of legal and financial consequences. Based on IRS enforcement data, the primary penalties include:
Legal code: Internal Revenue Code (Title 26)
Recent update: The primary EIN application process moved permanently online in 2012, and as of 2026, the IRS continues to emphasize its free online portal as the fastest method, having discontinued the prior fax application option for most applicants.
| Type | Required | Notes |
|---|---|---|
| Restaurant (Full-Service) | Required | Required for any business with employees, a legal structure like an LLC or corporation, or needing to open a business bank account, per IRS regulations. |
| Bar / Nightclub | Required | Required as a separate legal entity for alcohol licensing, payroll for staff, and tax filing with the IRS, even for sole proprietors with employees. |
| Food Truck | Required | Required to legally operate as a business, file federal taxes, and often required by the City of Aurora for mobile food vendor licensing. |
| Coffee Shop / Café | Required | Required for hiring baristas, establishing a business bank account, and federal tax purposes under the IRS requirement for most business entities. |
See which restaurant types need this requirement — and which don't.
See Full Requirements →Enter the city, state, and ZIP code for the mailing address (P.O. Box or location) where you want to receive IRS correspondence; this must match the address entered in the previous 'Street' field.
COMMON MISTAKE: Entering your home address here when a dedicated business mailing address exists, which can cause confusion and delay correspondence.
Enter the city, state, and ZIP code for the principal physical location of your business, distinct from any mailing address.
COMMON MISTAKE: Repeating the mailing address city/state/ZIP, which the IRS uses to verify your business's operational location; this mismatch is a common source of processing delays.
If you are a sole proprietor, enter your valid Social Security Number (SSN) without dashes or spaces.
COMMON MISTAKE: Leaving this blank if you are a sole proprietor, or entering an EIN from a previous business, which will cause the IRS to reject the application.
If your business is a corporation, enter the two-letter state abbreviation (e.g., 'IL') where it is legally incorporated.
COMMON MISTAKE: Entering the state where you do business instead of the state of legal incorporation, which the IRS cross-checks with state records.
Check this box only if your business is legally structured as a Limited Liability Company.
COMMON MISTAKE: Incorrectly checking 'Yes' for an LLC when the entity is a sole proprietorship or corporation, which misdirects the entire tax classification section.
Check this box if your business is any entity type other than a Limited Liability Company.
If you are an LLC, check this box only if your LLC was formed under the laws of any US state or the District of Columbia.
COMMON MISTAKE: Checking 'Yes' for a foreign-organized LLC, which requires additional forms and will result in an EIN rejection.
Check this box only if your LLC was organized outside the United States.
Check this box only if your entity type is not listed elsewhere on the form (e.g., trust, estate, cooperative).
COMMON MISTAKE: Using 'Other' for common structures like sole proprietorships or LLCs, which creates ambiguity and can delay your EIN assignment.
Check this box if your organization is a nonprofit that does not fit the standard 'church,' 'charitable,' or 'educational' categories.
COMMON MISTAKE: Selecting this for a for-profit business, which misrepresents tax status and can trigger an IRS audit before EIN issuance.
ApronPrep auto-fills 74 of 89 fields from a single compliance interview — no re-typing, no guessing what the government expects.
Entering your personal SSN in the "Taxpayer Identification Number" field or your name in the "Legal Name" field for a corporation or LLC. This mistake incorrectly assigns the EIN to you personally, not your restaurant business. The IRS will reject or misissue the EIN, requiring you to file Form 8822-B later to correct it, which adds 4-6 weeks to your business setup timeline. Always use the legal name of your business entity exactly as it appears on your state incorporation documents.
Listing a home address, a P.O. Box, or an unapproved virtual office as the principal business address when the restaurant has a physical location. The IRS requires the principal address to be the physical location where business activities are conducted. Using an incorrect address can delay mailings, cause issues with bank accounts and local licenses, and lead to a mismatch with state filings. This often requires a correction via Form 8822-B, adding administrative hassle.
Selecting a generic reason like "Started a new business" instead of the specific, correct code for your situation, such as "Started a new LLC" or "Hiring employees." For a new restaurant, the most common and accurate selection is usually "Started a new business." An incorrect classification, while it may not immediately reject the application, can create confusion in the IRS's records and complicate future filings. Always choose the option that most precisely matches your entity formation and immediate plans (e.g., opening a bank account, hiring staff).
ApronPrep auto-fills 74 of 89 fields from one compliance interview.
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| City | Fee Range | Timeline |
|---|---|---|
| Aurora | ||
| Chicago | ||
| Rockford |
Collect all required information for IRS Form SS-4: your legal business name and structure, your principal business address in Aurora, and the name and SSN of the 'responsible party'. Simultaneously, decide how you will apply: online via the IRS EIN Assistant, by fax, or by mail. The online method is fastest. The most common delay here is not having the correct legal name of the 'responsible party' or misclassifying the business entity (e.g., LLC vs. S-Corp).
Fill out IRS Form SS-4 with your gathered data. If applying online via the IRS website, you must complete the session in one sitting; the system does not allow you to save and return. Have your business formation documents handy for reference. The entire online application has approximately 75 data fields, but ApronPrep auto-fills the core business information. Submitting by fax or mail requires printing the completed form and sending it to the IRS.
For online and fax submissions, the IRS conducts an automated validation review during your session. If approved, you receive your EIN (a 9-digit number formatted like 12-3456789) immediately upon submission online, or within a few business days via fax confirmation. The primary reason for online rejection is data mismatches, such as an invalid SSN for the responsible party or an address that doesn't match IRS records.
This is one of 13 requirements for opening a restaurant in Illinois.
federal
local
state
state
See all co-required forms and how they connect to your compliance dossier.
See All RequirementsProcessing times are set by the IRS, not the local government. According to the IRS website, an EIN is typically issued immediately upon online submission or within 2 business days for mailed applications. After obtaining your EIN, you will need your City Business License/Registration to operate legally in Aurora, so factor in both timelines.
There is no government filing fee from the IRS to obtain an Employer Identification Number. However, the Articles of Organization (LLC) or Articles of Incorporation (Corporation), which are often a prerequisite for applying for an EIN, do carry state filing fees from Illinois. Not legal advice — verify all costs with the IRS and the Illinois Secretary of State.
No, an EIN is permanently tied to the business entity and its legal structure, not a physical location. If you are changing your business structure or entity, you may need a new EIN from the IRS. For a simple address change, you can notify the IRS using Form 8822-B, and then update your address with the Aurora City Clerk for your Business License.
An Employer Identification Number does not expire and does not require renewal. It is a one-time federal filing. You will, however, need to file your Annual Report with the Illinois Secretary of State, which is a separate and recurring requirement with its own fee schedule and deadlines.
There is no physical inspection conducted by the IRS for an EIN application. The process is purely administrative and based on the information you provide on Form SS-4. However, once you open, local inspections related to your Certificate of Occupancy and health permits will occur, which are entirely separate from the federal EIN process.
This guide is generated from ApronPrep's compliance dossier system, which uses 53 parallel AI authority experts to discover requirements, then downloads actual forms and generates field-level intelligence for each one.
For Illinois specifically, we have analyzed compliance dossiers for 3 cities (Aurora, Chicago, Rockford), generating Rich FILs (Form Intelligence Layers) with 89 form fields analyzed for this requirement. Fee data is sourced from actual county department fee schedules, not estimates.
Our data is verified against official government sources and updated when regulatory changes are detected. If you find an error, please report it — accuracy is our core commitment.
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