Dec32025
Real Estate Q&A Series

Do I need an EIN for this property transfer, and how is it used in the paperwork or recording process? – North Carolina

Short Answer

For a typical North Carolina deed transferring real estate between individuals, an EIN is not required to record the deed with the Register of Deeds. The key recording requirements are a properly prepared and notarized deed, the correct excise tax, and the names and mailing addresses of the parties. An EIN may be needed if the owner or buyer is a business or trust, or for later tax reporting, but it usually does not appear on the face of the recorded deed.

Understanding the Problem

The issue is whether, under North Carolina real estate law, an EIN (Employer Identification Number) is required to complete and record a deed that transfers ownership of land, and, if it is needed, where it actually shows up in the paperwork. The scenario involves a deed that has already been emailed to another law firm, uncertainty about whether that firm received it, and a mention that an EIN would be sent by text as part of the process. The key concern is whether the absence of an EIN would block recording of the deed with the Register of Deeds or prevent completion of the transfer.

Apply the Law

North Carolina law focuses on having a valid, notarized deed and certain tax and address information for recording, not on having an EIN for individual parties. The Register of Deeds must be able to identify the grantor and grantee, collect the state excise tax on the conveyance, and comply with any county-level tax certification or parcel identification requirements. Federal tax identification numbers, whether EINs or Social Security Numbers, are generally handled off-record for tax reporting rather than printed on the deed itself.

Key Requirements

  • Valid deed form and execution: The deed must properly identify the grantor and grantee, describe the property, be signed, and be notarized.
  • Addresses and basic transfer info: The deed must include mailing addresses for grantor and grantee and basic transfer information required for tax and listing purposes.
  • Excise tax payment: The correct state excise tax on the conveyance must be calculated, paid to the Register of Deeds, and marked on the instrument.
  • County tax and parcel requirements: Some counties require tax certification or a parcel identifier number before the Register of Deeds will accept the deed.
  • Off-record tax IDs where applicable: EIN or other tax ID may be collected by the closing attorney or title company for IRS or state tax reporting, but is usually not a statutory recording requirement.

What the Statutes Say

Analysis

Apply the Rule to the Facts: In the described situation, the deed has been prepared and sent to another law firm, and an EIN was mentioned by text. Under North Carolina recording statutes, the Register of Deeds will focus on whether the deed is properly drafted and notarized, includes required names and mailing addresses, and has the excise tax marked and paid, not on whether an EIN was texted. If the current owner or buyer is an entity such as an LLC or trust, that entity will typically have an EIN, which the closing attorney may use for off-record tax reporting, but its absence on the face of the deed does not normally prevent recording.

Process & Timing

  1. Who files: Typically the closing or drafting attorney, or a party to the transaction. Where: Office of the Register of Deeds in the North Carolina county where the property is located. What: The original signed and notarized deed (such as a general warranty or quitclaim deed), and any required county forms, excise tax calculation, and tax certifications. When: As soon as the parties are ready to finalize the transfer; for protection against later claims, the deed should be recorded promptly after execution.
  2. The Register of Deeds reviews the deed for basic statutory items (proper execution, names and mailing addresses, any required parcel identifier, and excise tax) and collects the excise tax due. If the county has adopted tax certification requirements, the Register of Deeds will look for the certification or the attorney-prepared transfer language required by statute.
  3. Once accepted, the Register of Deeds records the deed, indexes it under the parties’ names, and returns the recorded original or a copy as designated. The county tax office then updates its ownership records based on the information from the recorded deed, including the new owner’s mailing address.

Exceptions & Pitfalls

  • If the grantor or grantee is a business, trust, or estate, the closing attorney may need an EIN for tax forms, even though it is not required to appear on the deed itself.
  • Some parties mistakenly send sensitive tax ID numbers (EINs or Social Security Numbers) by unsecured text or email, which can create privacy and security risks; using secure channels requested by the law firm is safer.
  • In counties that require tax certification or parcel identifier numbers, failing to include those items can delay recording, even when the deed and any tax IDs are otherwise in order.

Conclusion

For a North Carolina land deed, the Register of Deeds generally does not require an EIN to record the transfer; the focus is on a valid, notarized deed, excise tax payment, and required names, addresses, and any county parcel or tax certifications. An EIN typically matters only if an entity is involved or for separate tax reporting handled by the closing attorney. The practical next step is to confirm with the handling law firm exactly what information they still need, then submit the signed deed for prompt recording with the correct excise tax.

Talk to a Real Estate Attorney

If you’re dealing with a North Carolina land deed transfer and are unsure whether an EIN is required or how to move the recording process forward, our firm has experienced attorneys who can help you understand your options and timelines. Call us today at 919-341-7055.

Disclaimer: This article provides general information about North Carolina law based on the single question stated above. It is not legal advice for your specific situation and does not create an attorney-client relationship. Laws, procedures, and local practice can change and may vary by county. If you have a deadline, act promptly and speak with a licensed North Carolina attorney.

Category: Real Estate Q&A Series

Author: jpierce

Attorney Jared Pierce is the founder of Pierce Law Group in Raleigh, North Carolina, a firm he established with a dedicated focus on probate administration and estate planning across North Carolina. Born and raised in the Republic of South Africa, Jared moved to Durham with his family in 2001, bringing with him a rich cultural background and a distinctive accent that often serves as a conversation starter.