I have established a multi member LLC and plan to elect taxation as an s corp. Do I obtain an EIN for the LLC (as a partnership) first and then file the form to be taxed as an S Corp. The accountant explained that I would obtain an EIN for the LLC first but then the IRS page tells me I am establishing a partnership because of 2 members.
IRS considers LLC to be a disregarded entity. It doesn't exist for them. So unless you decide to call yourself a corporation in their eyes, you're a partnership.
Your accountant is right, you need EIN for form 2553.
(1) Form the LLC.
(2) Get the EIN on-line -- on the first page of the on-line app, say you're getting it for a corporation, then on the second, say you're getting it for an S-Corp.
(3) File the form 2553 within the required timeframe.
Also, be sure that the LLC operating agreement has the proper tax provisions. Most LLC forms assume that the LLC will be taxed as a partnership -- an LLC taxed as an S-corp is uncommon.