# How to Start a NEMT Business in New Hampshire (2027)

Canonical URL: https://nemtguide.com/states/new-hampshire/ · Updated 2026-09-29

To start a NEMT business in New Hampshire, form your company with the Secretary of State, insure your vehicles, and license every wheelchair van with the Department of Safety's EMS division. Then apply to the Medicaid brokers: CTS arranges fee-for-service and AmeriHealth Caritas rides, and MTM Health arranges NH Healthy Families and WellSense rides. The state's rewritten NEMT rule took effect October 1, 2025.

- New Hampshire Medicaid rides go through two brokers: CTS for fee-for-service and AmeriHealth Caritas members, and MTM Health for NH Healthy Families and WellSense members.
- You contract with a broker, not with New Hampshire Medicaid. DHHS tells transportation companies to contact the health plans or their brokers.
- Every van that carries riders in wheelchairs or on stretchers for a fee needs an EMS division license and an inspection first. For-profit companies pay $100, plus $20 per van.
- State safety inspections for most vehicles ended January 31, 2026, so the EMS division inspection of wheelchair vans and each broker's checks are the ones left to pass.
- Since October 1, 2025, He-W 574 caps round-trip Medicaid ride miles by destination, such as 50 miles to a doctor and 90 to dialysis, unless the trip is approved first.

## New Hampshire NEMT at a glance

| Fact | Details |
| --- | --- |
| Medicaid agency | New Hampshire Department of Health and Human Services (DHHS). Its three health plans each contract a ride broker, and DHHS contracts one for fee-for-service members. |
| How rides work | Each health plan uses its own broker, and fee-for-service members use the DHHS broker. Each program has one booking line for the whole state. |
| Medicaid broker | Medicaid brokers: CTS for fee-for-service (since May 1, 2022) and AmeriHealth Caritas; MTM Health for NH Healthy Families (since September 1, 2020) and WellSense |
| How to join | Fill out the provider form on CTS's Transportation Providers page and MTM Health's network application. DHHS sends transportation companies to the plans and their brokers. |
| State registration | EMS division licenses for wheelchair and stretcher vans: $100 per for-profit company and $20 per van. Vehicles seating more than 7 may need a Department of Safety carrier permit. |
| Insurance | CTS requires general liability, commercial auto, and workers' comp. A wheelchair van license needs at least $1 million of general and professional liability. |
| Drivers | A valid driver's license, a background check, and an OIG exclusion check at hire and every month. Wheelchair van staff need passenger assistance training. |
| Vehicle inspections | No state safety inspection for most vehicles since January 31, 2026. The EMS division inspects each wheelchair van before it is licensed and at each two-year renewal. |
| Pay | Your broker contract sets the rate. CTS pays clean claims within 30 days. He-W 574 covers up to 2 hours of wait time on round trips. |
| EVV | No. New Hampshire EVV, live since June 1, 2024, covers services given in the home, such as personal care, home health, and private duty nursing. |

New Hampshire runs Medicaid rides through brokers. Coordinated Transportation Solutions (CTS) arranges rides for fee-for-service members and AmeriHealth Caritas New Hampshire, and MTM Health arranges them for NH Healthy Families and WellSense Health Plan. This page follows He-W 574, the state's NEMT rule as rewritten effective October 1, 2025, and the state's NEMT Quick Summary Guide effective October 17, 2025.

## How Medicaid rides work in New Hampshire

The New Hampshire Department of Health and Human Services (DHHS) runs Medicaid through its Division of Medicaid Services. Members in [managed care](https://nemtguide.com/glossary/managed-care-organization/) belong to one of three health plans: AmeriHealth Caritas New Hampshire, NH Healthy Families, and WellSense Health Plan. DHHS contracts a broker for [fee-for-service](https://nemtguide.com/glossary/fee-for-service-medicaid/) members, who are outside a plan. CTS has held that job since May 1, 2022, when it replaced One Call. MTM Health has arranged NH Healthy Families rides since September 1, 2020.

Each program has one booking line for the whole state. The Quick Summary Guide effective October 17, 2025 lists:

| Members in | Broker | Routine notice |
|---|---|---|
| Fee-for-service | CTS | 48 hours |
| AmeriHealth Caritas | CTS | 48 hours |
| NH Healthy Families | MTM Health | 2 business days |
| WellSense | MTM Health | 2 business days |
| Adult dental, age 21 and up | CTS | 48 hours |

Urgent rides, such as a ride home from the emergency room, need 2 hours' notice through CTS and 3 hours through MTM. After hours, [hospital discharge](https://nemtguide.com/guides/hospital-discharge-transportation/) requests to CTS go to a message line that CTS generally returns within an hour.

### Who qualifies for a ride

DHHS covers NEMT only when a member has no other way to reach a Medicaid service, in the least costly mode that fits. Members with a car or a willing driver use the Family and Friends Mileage Reimbursement Program. Adults under 65 who live and see their provider within half a mile of a bus route take the bus, with exceptions such as pregnancy or limited mobility. Everyone else gets a scheduled ride: a sedan or taxi, a wheelchair van, a stretcher van, or a non-emergency ambulance.

Before any wheelchair van, [stretcher van](https://nemtguide.com/glossary/stretcher-van/), or non-emergency ambulance ride, a health care professional sends the member's broker the Mobility Determination for Non-Emergency Medical Transportation (September 2025), one form for every plan. It records the mode, the wheelchair width and weight, oxygen use, and whether the member needs [curb-to-curb](https://nemtguide.com/glossary/curb-to-curb/), [door-to-door](https://nemtguide.com/glossary/door-to-door/), or hand-to-hand help.

### Where rides go and how far

Rides go to Medicaid-covered medical, dental, and behavioral health services at the nearest appropriate Medicaid-enrolled provider. EPSDT children are covered, along with a person who needs to go with them. AmeriHealth Caritas adds up to 14 one-way social trips a year, such as grocery runs, booked through CTS.

Since October 1, 2025, He-W 574 caps the round-trip miles of each ride by destination, and longer trips need approval in advance. NH Healthy Families began applying the caps on June 1, 2026, and WellSense on August 1, 2026. The limits, in round-trip miles:

| Destination | Limit |
|---|---|
| Pharmacy | 30 |
| Doctor or behavioral health | 50 |
| Hospital or dialysis | 90 |
| Physical, speech, or occupational therapy | 90 |
| Dentist | 300 |
| Specialty provider | 400 |

## Which brokers to join

You do not enroll with New Hampshire Medicaid to give broker rides. Under He-W 574 the broker enrolls with DHHS and transportation companies take part through the broker, and DHHS tells interested companies to contact the plans or their brokers. To serve every member, join both.

### CTS

CTS is a nonprofit based in Trumbull, Connecticut, that owns no vehicles. It contracts taxi and livery operators, wheelchair van companies, ambulance companies, and public transit. To join:

1. **Send the provider form** on CTS's Transportation Providers page. It asks for your years in business, drivers, vehicles by type, GPS tracking system, and current broker contracts. CTS says someone contacts you promptly.
2. **Show your insurance.** CTS requires commercial general liability, commercial auto, and workers' compensation to contract.
3. **Send your company documents.** CTS providers hold a certificate of good standing, attest that no employee is on a state or federal exclusion list (OIG or SAM), and routinely screen drivers' motor vehicle records and criminal backgrounds.
4. **Train** with the materials CTS staff give you a password for.

CTS's main office line is 203-736-8810. Our [CTS guide](https://nemtguide.com/brokers/coordinated-transportation-solutions/) covers the company beyond New Hampshire.

### MTM Health

MTM's Join Our Network page lists six checkpoints, as of September 2026: apply online, talk to a network representative, sign the agreement, submit your credentialing documents, learn the trip process, and take your first trip. MTM also requires every employee of each provider to finish fraud, waste, and abuse training and HIPAA training every year. Its headquarters line is 636-561-5686, and network providers work through an assigned vendor account manager. Our [MTM Health guide](https://nemtguide.com/brokers/mtm-health/) covers its other states.

### What the broker keeps on file

He-W 574 tells the broker to keep these for each transportation company for 6 years:

- A signed credentialing packet, your IRS tax ID letter, and a W-9
- Each driver's license, background check, training records, and monthly OIG checks
- Proof of auto liability insurance, updated at each renewal
- Rider complaints and how you resolved them
- Dispatch logs with a signature log of all parties, billing records, and proof each vehicle is safe

Gather these with the [credentialing checklist](https://nemtguide.com/templates/nemt-credentialing-checklist/). [NEMT broker credentialing](https://nemtguide.com/guides/nemt-broker-credentialing/) explains the process.

## Licenses and registrations

### Your company

Form an LLC by filing a certificate of formation with the Secretary of State, for $100 under RSA 304-C:191. The LLC files an annual report between January 1 and April 1 each year, starting the year after it forms, for $100. A late report costs $50 more, and reinstatement costs $135. An LLC formed in December skips the report the following spring.

If you do business under another name, register the trade name with the Secretary of State for $50. It lasts five years, and the Department of Safety's carrier rules require a copy on file before a carrier uses one. See [LLC for NEMT](https://nemtguide.com/guides/llc-for-nemt/) for how the company form affects liability and taxes.

Get your employer identification number (EIN) free from the IRS. CTS asks for a certificate of good standing, which the Secretary of State issues for $5. Ask your city or town clerk whether a local taxi or livery license applies to your vehicles.

### New Hampshire Department of Safety

Two parts of the Department of Safety cover NEMT vehicles:

| If you | You need |
|---|---|
| Carry riders in a wheelchair, on a stretcher, or on a wheeled gurney for a fee | A chair van company license and a license for each van, from the EMS division |
| Carry riders for pay under continuing agreements in vehicles seating more than 7 | A contract carrier permit under RSA 266-A |
| Offer rides to the public in vehicles seating more than 7 | A common carrier certificate under RSA 266-A |
| Drive a vehicle designed for 16 or more people, driver included | A commercial driver's license (CDL) |

**Wheelchair vans.** The Division of Fire Standards and Training and Emergency Medical Services, the EMS division, licenses wheelchair vans for hire under Saf-C 5917. The rule covers any vehicle that charges a fee to carry medically stable riders in a wheelchair, on a stretcher, or on a wheeled gurney who need no monitoring, medication, or medical help, [ambulettes](https://nemtguide.com/glossary/ambulette/) included.

For the company license, send the Wheelchair Van-For-Hire Company Application with your list of van operators and proof of their passenger assistance and two-way communication training, proof of at least $1 million of general and professional liability, and the fee. For-profit companies pay $100, or $50 if they also run a licensed EMS unit under the same name. A first license runs to December 31 of the year it is approved, and each renewal runs to December 31 two years later.

For each van, send the van license application with the registration certificate, proof of insurance showing the VIN, and $20. The division inspects the van within 30 days of accepting the application and issues a decal for the rear left window. The license runs to the end of the inspection month two years later. A van that fails gets a reinspection within 10 days.

Report new or departing operators, vans added or removed, a move, and ownership changes within 30 days. Fines are $1,000 for each unlicensed van and $500 for missing equipment or training records.

**Larger vehicles.** RSA 266-A, renumbered from RSA 376 on July 1, 2024, requires a Department of Safety permit or certificate to carry passengers for pay within New Hampshire. Taxicabs and other vehicles with a manufacturer's seating capacity of 7 or fewer are exempt, unless the department finds they compete with a scheduled carrier. Ask the department whether your broker work counts as contract carriage before you add a larger van. Apply on form DSAD 5 with your proposed fares, a statement of assets and liabilities, and a certificate of insurance. The application costs $50, and each vehicle gets carrier plates for $10 a year.

Across state lines, a vehicle designed or used to carry more than 8 passengers, driver included, for pay is a commercial motor vehicle under 49 CFR 390.5. Inside the state, New Hampshire's version of those rules leaves out vehicles designed or used for fewer than 16 people, driver included (Saf-C 902.02). See [DOT numbers for NEMT](https://nemtguide.com/guides/dot-number-for-nemt/) and [NEMT license requirements](https://nemtguide.com/guides/nemt-license-requirements/).

## Vehicle rules

### Inspections

New Hampshire repealed its periodic safety inspection law, RSA 266:1, effective January 31, 2026. Since May 18, 2026, RSA 266:8-b puts the job on drivers and owners: police can tag an unsafe vehicle and give the owner at least 7 days to fix it, and the fine is $60.

The EMS division still inspects each wheelchair van before it is licensed and at each renewal, and may inspect any van without notice. Saf-C 5917 still lists a current state inspection sticker, so ask the division what it accepts now that most vehicles have none.

Brokers run their own checks. He-W 574 has the broker make sure every vehicle is registered and equipped to 49 CFR 38.23, the federal accessibility rule for lifts, ramps, and securement. CTS also wants two-way communication with dispatch. Use our [vehicle inspection checklist](https://nemtguide.com/templates/nemt-vehicle-inspection-checklist/).

### Wheelchair van equipment

Saf-C 5917 requires each wheelchair van to have:

- An interior at least 52 inches high, a loading door at least 42 inches high and 39 inches wide, and a second exit for emergencies
- A permanently mounted ramp with a non-slip surface, or a lift that can also be worked by hand
- A permanently mounted lock at each wheelchair or stretcher position that holds it within 2 inches forward and back, with no side movement
- Lighting for the passenger area and ramp, heat and ventilation, and warning lights separate from the normal signals
- Your company name clearly shown outside, and front and rear plates with current stickers
- Two-way communication that reaches at least 9-1-1
- A dry chemical or carbon dioxide fire extinguisher rated at least 2-A-10-B-C
- A hand-held light, four road reflectors or flares, and a seat belt with shoulder strap for every seat
- Motion sickness bags, two fire-resistant blankets, a first aid kit, a pocket mask with a one-way valve, and at least 12 pairs of disposable gloves

The operator tests the lift or ramp each day before the first wheelchair rider, and a van carries only a rider's own prescribed oxygen. See [wheelchair securement](https://nemtguide.com/guides/wheelchair-securement/) and [NEMT vehicle requirements](https://nemtguide.com/guides/nemt-vehicle-requirements/).

## Driver rules and training

Federal law sets the floor. Under CMS's transportation guide of September 28, 2023, each provider and driver must not be excluded from federal health care programs, each driver needs a valid license, and each provider needs a process for state drug law violations and one for reporting each driver's driving history to the state Medicaid program.

He-W 574 adds that the broker screens every driver against the [OIG exclusion list](https://nemtguide.com/glossary/oig-exclusion-list/) at hire and every month after, and keeps each driver's license, background check, and training records. The rule names no disqualifying offenses, so ask each broker for its background check standard in writing.

CTS requires defensive driving, passenger assistance, customer service, and sensitivity training, plus first aid and CPR where required.

Each wheelchair van carries at least one person with documented passenger assistance and two-way communication training, or two when a stretcher is used, and the operator helps the rider to and from the van. Keep each driver's papers with our [driver file checklist](https://nemtguide.com/templates/nemt-driver-file-checklist/).

## Trip rules and how you get paid

He-W 574 and the health plans set these rules:

- **Nearest provider.** Rides go to the nearest appropriate Medicaid-enrolled provider by the least costly route, measured with a web-based mapping tool.
- **Wait time.** Covered on round trips only, up to 2 hours, rounded to the nearest half hour.
- **Shared rides.** Each trip is one claim, and a wheelchair van's mileage is paid once per trip, however many riders are on board.
- **On time.** AmeriHealth Caritas tells members a driver may arrive up to 15 minutes after the pickup time. WellSense tells members to call MTM if the driver is more than 15 minutes late, or if an unscheduled return ride has not come an hour after the call. See [will-call trips](https://nemtguide.com/glossary/will-call-trip/).
- **Your own patients.** A Medicaid provider that drives members to its own location is not paid for the ride unless it takes part with the broker as a transportation provider.

For wheelchair vans, He-W 574 splits a payment into three parts: a base rate for each one-way leg, a mileage rate for [loaded miles](https://nemtguide.com/glossary/loaded-miles/) only by the most direct route, and wait time. Miles to a pickup or after a drop-off are [deadhead miles](https://nemtguide.com/glossary/deadhead-miles/) and are not paid.

The broker pays you, so your rate comes from your broker contract. New Hampshire's 2026 Medicaid fee schedule, as of July 24, 2026, lists no wheelchair van (A0130) or taxi (A0100) rate. CTS's provider requirements page says it takes claims through its provider portal twice a month, each due within five business days after the half-month closes, and pays clean claims within 30 days. Ask each broker how it handles [no-shows](https://nemtguide.com/glossary/no-show/) before you sign.

CTS expects you to keep pre-trip vehicle inspection reports, driver logs, and driver manifests; our [trip log template](https://nemtguide.com/templates/nemt-trip-log-template/) records the times and signatures. He-W 574's hearing rights are for members, so your rights in a payment dispute come from your broker contract. NEMT is not part of New Hampshire's electronic visit verification (EVV) program, live since June 1, 2024, which covers in-home services such as personal care, home health, and private duty nursing.

## Insurance requirements

CTS says its limits follow each state and contract, and always include general liability, commercial auto liability, and workers' compensation, plus an umbrella policy when required. Ask CTS and MTM for their New Hampshire limits in writing before you buy. [NEMT insurance requirements](https://nemtguide.com/guides/nemt-insurance-requirements/) shows what brokers ask for elsewhere.

The state sets two minimums of its own. A wheelchair van company needs at least $1 million of general and professional liability under Saf-C 5917. A carrier under RSA 266-A files a certificate of insurance from an insurer licensed in New Hampshire, and Saf-C 4500 sets these bodily injury minimums by seating capacity, plus $100,000 for damage to others' property at every size:

| Seats | One person | One accident |
|---|---|---|
| 1 to 7 | $100,000 | $700,000 |
| 8 to 12 | $100,000 | $1,500,000 |
| 13 or more | $100,000 | $5,000,000 |

Workers' compensation applies once you employ one person, under RSA 281-A. LLC members and managers and corporate officers do not count toward that, except any beyond three.

## What it costs and how long it takes

These are the fees New Hampshire sets, as of September 2026. Vehicles, premiums, and equipment depend on your quotes; see [what it costs to start a NEMT business](https://nemtguide.com/guides/how-much-does-it-cost-to-start-a-nemt-business/).

| Item | Cost | Paid to |
|---|---|---|
| EIN | Free | IRS |
| LLC certificate of formation | $100 | Secretary of State |
| LLC annual report | $100, $50 more if late | Secretary of State |
| Trade name, if you use one | $50 for 5 years | Secretary of State |
| Certificate of good standing | $5 | Secretary of State |
| Wheelchair van company license | $100 | EMS division |
| Wheelchair van license | $20 per van | EMS division |
| Carrier permit, over 7 seats | $50 | Division of Motor Vehicles |
| Carrier plates, over 7 seats | $10 per vehicle a year | Division of Motor Vehicles |

A workable order, from first call to first trip:

1. **Contact both brokers** and ask where they need rides.
2. **Form your company** and get your EIN.
3. **Buy insurance** that meets the broker checklists.
4. **Register every vehicle** with the Division of Motor Vehicles.
5. **License your wheelchair vans** with the EMS division.
6. **Apply for a carrier permit** if any vehicle seats more than 7.
7. **Hire, screen, and train drivers.**
8. **Credential and sign** with each broker, then take your first trip.

State law gives an agency 30 days to flag missing items on an application and up to 60 days to decide it, unless another law sets a different time. The EMS division inspects a wheelchair van within 30 days of accepting its application. Neither broker sets a timeline for joining. For the same steps in any state, see [how to start a NEMT business](https://nemtguide.com/guides/how-to-start-a-nemt-business/).

## Work beyond Medicaid

- **Choices for Independence waiver.** Under He-E 801.22, the CFI waiver pays for non-medical community rides in a member's care plan. Only licensed home health or home care agencies, certified agencies, or agencies with a DHHS contract for Older Americans Act or Social Services Block Grant rides can give them, with drivers 18 or older insured for at least $100,000 per passenger and $300,000 per occurrence.
- **Community transportation.** The State Coordinating Council for Community Transportation, set up under RSA 239-B in 2007, and eight Regional Coordination Councils coordinate shared rides that towns and human service agencies can buy for their clients. Their Keep NH Moving site names the mobility manager for each region that has one, the person to introduce your company to.
- **Veterans.** The VA pays for special mode transportation, an ambulance or specially equipped vehicle, when a VA provider decides a veteran's condition requires it and the trip is approved in advance. Ask VA Manchester health care how it books these rides.
- **Facilities and private pay.** Dialysis centers, hospitals, senior living communities, and riders who pay for themselves add work that does not depend on a broker. Offering rides to the public in a vehicle that seats more than 7 takes a common carrier certificate under RSA 266-A. See [how to get NEMT facility contracts](https://nemtguide.com/guides/how-to-get-nemt-facility-contracts/).

## Frequently asked questions

### Do I need a license to run a NEMT business in New Hampshire?

For wheelchair and stretcher work, yes. The Department of Safety's EMS division licenses every company that charges a fee to carry people in a wheelchair, on a stretcher, or on a wheeled gurney, and every van it uses. Under Saf-C 5917, a for-profit company pays $100, plus $20 per van. Vehicles that seat more than 7 people may also need a carrier permit under RSA 266-A. Taxicabs and other vehicles seating 7 or fewer are exempt from that permit law.

### Who is the Medicaid NEMT broker in New Hampshire?

There are two. Coordinated Transportation Solutions (CTS) arranges rides for fee-for-service members, as the state's broker since May 1, 2022, and for AmeriHealth Caritas New Hampshire and the adult dental benefit. MTM Health arranges rides for NH Healthy Families, since September 1, 2020, and for WellSense Health Plan. The state's NEMT Quick Summary Guide, effective October 17, 2025, lists every booking line.

### Do I enroll with New Hampshire Medicaid to give NEMT rides?

Not as a transportation company. Under He-W 574, effective October 1, 2025, the broker enrolls with DHHS, and transportation company drivers take part through the broker. DHHS tells interested transportation companies to contact the health plans or their brokers. The broker keeps your credentialing packet, insurance, background checks, and training records for 6 years.

### How much do NEMT brokers pay in New Hampshire?

Your broker contract sets the rate. The state's 2026 Medicaid fee schedule, as of July 24, 2026, lists no wheelchair van (A0130) or taxi (A0100) rate, so you agree on rates with each broker. The state rule splits a wheelchair van payment into a base rate for each one-way leg, loaded miles by the most direct route, and up to 2 hours of wait time on round trips. CTS pays clean claims within 30 days of submission.

### Does New Hampshire still require vehicle inspections?

Not the yearly state safety inspection for most vehicles. The inspection law, RSA 266:1, was repealed effective January 31, 2026, and RSA 266:8-b now makes drivers and owners answer for keeping vehicles safe. Wheelchair vans are different: the EMS division inspects each one before it is licensed and at every two-year renewal, and it can inspect at any time without notice.

### How long does it take to start a NEMT business in New Hampshire?

Mostly as long as the brokers take. State law gives agencies 30 days to flag missing items on an application and up to 60 days to approve or deny it. The EMS division inspects each wheelchair van within 30 days of accepting its application. CTS says someone contacts you promptly after you send its provider form, and MTM says a network representative reaches out after you apply.

### What are the mileage limits on New Hampshire Medicaid rides?

He-W 574, effective October 1, 2025, caps round-trip miles by destination: 30 to a pharmacy, 50 to a doctor or behavioral health provider, 90 to a hospital, dialysis, or physical, speech, or occupational therapy, 300 to a dentist, and 400 to a specialty provider. Longer trips need approval in advance. NH Healthy Families began applying the limits on June 1, 2026, and WellSense on August 1, 2026.

## Official resources

- [NH DHHS: Medicaid Transportation](https://www.dhhs.nh.gov/programs-services/medicaid/medicaid-transportation)
- [NH DHHS: NEMT Quick Summary Guide (booking lines for every plan)](https://www.dhhs.nh.gov/sites/g/files/ehbemt476/files/documents2/nhmedicaidnemtquicksummaryguide.pdf)
- [He-W 574: New Hampshire's NEMT rule (in the He-W 500 chapter)](https://gc.nh.gov/rules/state_agencies/he-w500.html)
- [CTS: Become a CTS transportation provider](https://www.ctstransit.com/transportation-providers/)
- [MTM Health: Join our network](https://www.mtm-inc.net/driverswanted/)
- [Saf-C 5917: Wheelchair vans for hire (in the Saf-C 5900 chapter)](https://gc.nh.gov/rules/state_agencies/saf-c5900.html)
- [RSA 266-A: Motor carriers of passengers](https://gc.nh.gov/rsa/html/XXI/266-A/266-A-mrg.htm)
- [NH Medicaid: Mobility Determination form](https://www.ctstransit.com/wp-content/uploads/2026/03/03.10.26-DHHS-Adopted-Rule-2025-84-Form-1-Mobility-Determination-He-W-574.pdf)
- [Keep NH Moving: Regional mobility managers](https://keepnhmoving.com/region/)
- [IRS: Get an employer identification number](https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number)