Instructions for IRS Form SS-4 "Application for Employer Identification Number (Ein)"

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Instructions for Form SS-4
Department of the Treasury
Internal Revenue Service
(Rev. December 2019)
Application for Employer Identification Number (EIN)
Section references are to the Internal Revenue Code unless
To ensure fair and equitable treatment for all taxpayers, EIN
otherwise noted.
issuances are limited to one per responsible party, per day.
!
For trusts, the limitation is applied to the grantor, owner, or
General Instructions
CAUTION
trustor. For estates, the limitation is applied to the decedent
(decedent estate) or the debtor (bankruptcy estate). This limitation is
applicable to all requests for EINs whether online, telephone, fax, or
Use these instructions to complete Form SS-4, Application for
mail.
Employer Identification Number (EIN). Also, see Do I Need an EIN?
on page 2 of Form SS-4.
How To Apply for an EIN
Future Developments
You can apply for an EIN online (only for applicants in the U.S. or
U.S. possessions), by telephone (only for applicants outside of the
For the latest information related to Form SS-4 and its instructions,
U.S. or U.S. possessions), by fax, or by mail, depending on how
such as legislation enacted after they were published, go to
IRS.gov/
soon you need to use the EIN. Use only one method for each entity
FormSS4.
so you don’t receive more than one EIN for an entity.
What's New
Apply for an EIN online. If you have a legal residence, principal
Line 14. Replaced $4,000 with $5,000 in the discussion providing
place of business, or principal office or agency in the U.S. or U.S.
parameters on when an employer can elect to file Form 944.
possessions, you can receive an EIN online and use it immediately
to file a return or make a payment. Go to the IRS website at
IRS.gov/
Purpose of Form
Businesses
and click on Employer ID Number (EIN).
Use Form SS-4 to apply for an EIN. An EIN is a 9-digit number (for
The principal officer, general partner, grantor, owner, trustor, etc.,
example, 12-3456789) assigned to sole proprietors, corporations,
must have a valid taxpayer identification number (SSN, EIN, or ITIN)
partnerships, estates, trusts, and other entities for tax filing and
in order to use the online application. Taxpayers who apply online
reporting purposes. The information you provide on this form will
have an option to view, print, and save their EIN assignment notice
establish your business tax account.
at the end of the session. Authorized third-party designees, see
instructions under Line 18.
See Form SS-4PR (for Puerto Rico) for the
Spanish-language version of Form SS-4.
If you have NO legal residence, principal place of business,
TIP
or principal office or agency in the U.S. or U.S. possessions,
!
you can't use the online application to obtain an EIN. Please
An EIN is for use in connection with your business activities
CAUTION
use one of the other methods to apply.
only. Don't use your EIN in place of your social security
!
number (SSN) or individual taxpayer identification number
CAUTION
Apply by telephone—option available to international appli-
(ITIN).
cants only. If you have NO legal residence, principal place of
business, or principal office or agency in the U.S. or U.S.
Reminders
possessions, you may call 267-941-1099 (not a toll-free number),
6:00 a.m. to 11:00 p.m. (Eastern time), Monday through Friday, to
Apply for an EIN online. For applicants in the U.S. or U.S.
obtain an EIN.
possessions, you can apply for and receive an EIN free of charge on
The person making the call must be authorized to receive the EIN
IRS.gov. See How To Apply for an EIN, later.
and answer questions concerning Form SS-4. Complete the Third
File only one Form SS-4. Generally, a sole proprietor should file
Party Designee section only if you want to authorize the named
only one Form SS-4 and needs only one EIN, regardless of the
individual to receive the entity’s EIN and answer questions about the
number of businesses operated as a sole proprietorship or trade
completion of Form SS-4. The designee’s authority terminates at the
names under which a business operates. However, if a sole
time the EIN is assigned and released to the designee. You must
proprietorship incorporates or enters into a partnership, a new EIN is
complete the signature area for the authorization to be valid.
required. Also, each corporation in an affiliated group must have its
own EIN.
Note. It will be helpful to complete Form SS-4 before contacting the
IRS. An IRS representative will use the information from Form SS-4
EIN applied for, but not received. If you don’t have an EIN by the
to establish your account and assign you an EIN. Write the number
time a return is due, write “Applied For” and the date you applied in
you're given on the upper right corner of the form and sign and date
the space shown for the number. Don’t show your SSN as an EIN on
it. Keep this copy for your records.
returns. If you don’t have an EIN by the time a tax deposit is due,
send your payment to the Internal Revenue Service Center for your
If requested by an IRS representative, mail or fax the signed
filing area as shown in the instructions for the form that you are filing.
Form SS-4 (including any third-party designee authorization) within
Make your check or money order payable to the “United States
24 hours to the IRS address provided by the IRS representative.
Treasury” and show your name (as shown on Form SS-4), address,
The IRS no longer issues EINs by telephone for domestic
type of tax, period covered, and date you applied for an EIN.
taxpayers. Only international applicants can receive an EIN
!
For information about EINs and federal tax deposits, see
by telephone.
CAUTION
Pub. 15, Pub. 51, and Pub. 80.
TIP
Apply by fax. Under the Fax-TIN program, you can receive your
EIN by fax generally within 4 business days. Complete and fax Form
SS-4 to the IRS using the appropriate fax number listed in Where To
File or Fax, later. A long-distance charge to callers outside of the
local calling area will apply. Fax-TIN numbers can only be used to
Jan 24, 2020
Cat. No. 62736F
Instructions for Form SS-4
Department of the Treasury
Internal Revenue Service
(Rev. December 2019)
Application for Employer Identification Number (EIN)
Section references are to the Internal Revenue Code unless
To ensure fair and equitable treatment for all taxpayers, EIN
otherwise noted.
issuances are limited to one per responsible party, per day.
!
For trusts, the limitation is applied to the grantor, owner, or
General Instructions
CAUTION
trustor. For estates, the limitation is applied to the decedent
(decedent estate) or the debtor (bankruptcy estate). This limitation is
applicable to all requests for EINs whether online, telephone, fax, or
Use these instructions to complete Form SS-4, Application for
mail.
Employer Identification Number (EIN). Also, see Do I Need an EIN?
on page 2 of Form SS-4.
How To Apply for an EIN
Future Developments
You can apply for an EIN online (only for applicants in the U.S. or
U.S. possessions), by telephone (only for applicants outside of the
For the latest information related to Form SS-4 and its instructions,
U.S. or U.S. possessions), by fax, or by mail, depending on how
such as legislation enacted after they were published, go to
IRS.gov/
soon you need to use the EIN. Use only one method for each entity
FormSS4.
so you don’t receive more than one EIN for an entity.
What's New
Apply for an EIN online. If you have a legal residence, principal
Line 14. Replaced $4,000 with $5,000 in the discussion providing
place of business, or principal office or agency in the U.S. or U.S.
parameters on when an employer can elect to file Form 944.
possessions, you can receive an EIN online and use it immediately
to file a return or make a payment. Go to the IRS website at
IRS.gov/
Purpose of Form
Businesses
and click on Employer ID Number (EIN).
Use Form SS-4 to apply for an EIN. An EIN is a 9-digit number (for
The principal officer, general partner, grantor, owner, trustor, etc.,
example, 12-3456789) assigned to sole proprietors, corporations,
must have a valid taxpayer identification number (SSN, EIN, or ITIN)
partnerships, estates, trusts, and other entities for tax filing and
in order to use the online application. Taxpayers who apply online
reporting purposes. The information you provide on this form will
have an option to view, print, and save their EIN assignment notice
establish your business tax account.
at the end of the session. Authorized third-party designees, see
instructions under Line 18.
See Form SS-4PR (for Puerto Rico) for the
Spanish-language version of Form SS-4.
If you have NO legal residence, principal place of business,
TIP
or principal office or agency in the U.S. or U.S. possessions,
!
you can't use the online application to obtain an EIN. Please
An EIN is for use in connection with your business activities
CAUTION
use one of the other methods to apply.
only. Don't use your EIN in place of your social security
!
number (SSN) or individual taxpayer identification number
CAUTION
Apply by telephone—option available to international appli-
(ITIN).
cants only. If you have NO legal residence, principal place of
business, or principal office or agency in the U.S. or U.S.
Reminders
possessions, you may call 267-941-1099 (not a toll-free number),
6:00 a.m. to 11:00 p.m. (Eastern time), Monday through Friday, to
Apply for an EIN online. For applicants in the U.S. or U.S.
obtain an EIN.
possessions, you can apply for and receive an EIN free of charge on
The person making the call must be authorized to receive the EIN
IRS.gov. See How To Apply for an EIN, later.
and answer questions concerning Form SS-4. Complete the Third
File only one Form SS-4. Generally, a sole proprietor should file
Party Designee section only if you want to authorize the named
only one Form SS-4 and needs only one EIN, regardless of the
individual to receive the entity’s EIN and answer questions about the
number of businesses operated as a sole proprietorship or trade
completion of Form SS-4. The designee’s authority terminates at the
names under which a business operates. However, if a sole
time the EIN is assigned and released to the designee. You must
proprietorship incorporates or enters into a partnership, a new EIN is
complete the signature area for the authorization to be valid.
required. Also, each corporation in an affiliated group must have its
own EIN.
Note. It will be helpful to complete Form SS-4 before contacting the
IRS. An IRS representative will use the information from Form SS-4
EIN applied for, but not received. If you don’t have an EIN by the
to establish your account and assign you an EIN. Write the number
time a return is due, write “Applied For” and the date you applied in
you're given on the upper right corner of the form and sign and date
the space shown for the number. Don’t show your SSN as an EIN on
it. Keep this copy for your records.
returns. If you don’t have an EIN by the time a tax deposit is due,
send your payment to the Internal Revenue Service Center for your
If requested by an IRS representative, mail or fax the signed
filing area as shown in the instructions for the form that you are filing.
Form SS-4 (including any third-party designee authorization) within
Make your check or money order payable to the “United States
24 hours to the IRS address provided by the IRS representative.
Treasury” and show your name (as shown on Form SS-4), address,
The IRS no longer issues EINs by telephone for domestic
type of tax, period covered, and date you applied for an EIN.
taxpayers. Only international applicants can receive an EIN
!
For information about EINs and federal tax deposits, see
by telephone.
CAUTION
Pub. 15, Pub. 51, and Pub. 80.
TIP
Apply by fax. Under the Fax-TIN program, you can receive your
EIN by fax generally within 4 business days. Complete and fax Form
SS-4 to the IRS using the appropriate fax number listed in Where To
File or Fax, later. A long-distance charge to callers outside of the
local calling area will apply. Fax-TIN numbers can only be used to
Jan 24, 2020
Cat. No. 62736F
apply for an EIN. The numbers may change without notice. Fax-TIN
Form 1042-S, Foreign Person's U.S. Source Income Subject to
is available 24 hours a day, 7 days a week.
Withholding.
Instructions for Form 1065, U.S. Return of Partnership Income.
Be sure to provide your fax number so the IRS can fax the EIN
Instructions for Form 1066, U.S. Real Estate Mortgage
back to you.
Investment Conduit (REMIC) Income Tax Return.
Apply by mail. Complete Form SS-4 at least 4 to 5 weeks before
Instructions for Form 1120, U.S. Corporation Income Tax Return.
you will need an EIN. Sign and date the application and mail it to the
Form 1120-S, U.S. Income Tax Return for an S Corporation.
appropriate address listed in Where To File or Fax, later. You will
Form 2290, Heavy Highway Vehicle Use Tax Return.
receive your EIN in the mail in approximately 4 weeks. Also, see
Form 2553, Election by a Small Business Corporation.
Third-Party Designee, later.
Form 2848, Power of Attorney and Declaration of Representative.
Form 8821, Tax Information Authorization.
Call 800-829-4933 to verify a number or to ask about the status
Form 8822-B, Change of Address or Responsible Party —
of an application by mail.
Business.
Form SS-4 downloaded from IRS.gov is a fillable form and,
Form 8832, Entity Classification Election.
when completed, is suitable for faxing or mailing to the IRS.
Form 8849, Claim for Refund of Excise Taxes.
TIP
For more information about filing Form SS-4 and related issues,
Where To File or Fax
see:
Pub. 15, Employer's Tax Guide.
Pub. 51, Agricultural Employer's Tax Guide.
If you have a principal place of
File or fax to:
Pub. 80, Federal Tax Guide for Employers in the U.S. Virgin
business, office or agency, or
Islands, Guam, American Samoa, and the Commonwealth of the
legal residence in the case of an
Northern Mariana Islands.
individual, located in:
Pub. 538, Accounting Periods and Methods.
One of the 50 states or the District
Internal Revenue Service
Pub. 542, Corporations.
of Columbia
Attn: EIN Operation
Pub. 557, Tax-Exempt Status for Your Organization.
Cincinnati, OH 45999
Pub. 583, Starting a Business and Keeping Records.
Pub. 966, Electronic Choices to Pay All Your Federal Taxes.
Fax: 855-641-6935
Pub. 1635, Understanding Your EIN.
If you have no legal residence,
Internal Revenue Service
principal office, or principal agency
Attn: EIN International Operation
Specific Instructions
in any state or the District of
Cincinnati, OH 45999
Columbia (international/U.S.
possessions)
Fax: 855-215-1627 (within the U.S.)
Follow the instructions for each line to expedite processing and to
Fax: 304-707-9471 (outside the U.S.)
avoid unnecessary IRS requests for additional information.
How To Get Tax Help, Forms, and
Generally, enter “N/A” on the lines that don't apply.
Line 1. Legal name of entity (or individual) for whom the EIN is
Publications
being requested. Enter the legal name of the entity (or individual)
applying for the EIN exactly as it appears on the social security card,
Tax help for your business is available at
IRS.gov/
charter, or other applicable legal document. An entry is required.
Businesses.
TIP
Individuals. Enter your first name, middle initial, and last name. If
you're a sole proprietor, enter your individual name, not your
You can download or print all of the forms and publications you
business name. Enter your business name on line 2. Don't use
may need on IRS.gov/FormsPubs. Otherwise, you can go to
abbreviations or nicknames on line 1.
IRS.gov/OrderForms
to place an order and have forms mailed to
Trusts. Enter the name of the trust as it appears on the trust
you. You should receive your order within 10 business days.
instrument.
Related Forms and Publications
Estate of a decedent. Enter the name of the estate. For an
estate that has no legal name, enter the name of the decedent
The following forms and instructions may be useful to filers of Form
followed by “Estate.”
SS-4.
Partnerships. Enter the legal name of the partnership as it
Form 11-C, Occupational Tax and Registration Return for
appears in the partnership agreement.
Wagering.
Corporations. Enter the corporate name as it appears in the
Form 637, Application for Registration (For Certain Excise Tax
corporate charter or other legal document creating it.
Activities).
Plan administrators. Enter the name of the plan administrator. A
Form 720, Quarterly Federal Excise Tax Return.
plan administrator who already has an EIN should use that number.
Form 730, Monthly Tax Return for Wagers.
Form 941, Employer's QUARTERLY Federal Tax Return.
Line 2. Trade name of business. Enter the trade name of the
Form 944, Employer's ANNUAL Federal Tax Return.
business if different from the legal name. The trade name is the
Form 990-T, Exempt Organization Business Income Tax Return.
“doing business as” (DBA) name.
Instructions for Form 990-T, Exempt Organization Business
Use the full legal name shown on line 1 on all tax returns
Income Tax Return.
filed for the entity. (However, if you enter a trade name on
!
Form 1023, Application for Recognition of Exemption Under
line 2 and choose to use the trade name instead of the legal
Section 501(c)(3) of the Internal Revenue Code.
CAUTION
name, enter the trade name on all returns you file.) To prevent
Form 1024, Application for Recognition of Exemption Under
processing delays and errors, use only the legal name (or the trade
Section 501(a).
name) on all tax returns.
Schedule C (Form 1040 or 1040-SR), Profit or Loss From
Business (Sole Proprietorship).
Line 3. Executor, administrator, trustee, “care of” name. For
Schedule F (Form 1040 or 1040-SR), Profit or Loss From
trusts, enter the name of the trustee. For estates, enter the name of
Farming.
the executor, administrator, personal representative, or other
Instructions for Form 1041 and Schedules A, B, G, J, and K-1,
fiduciary. If the entity applying has a designated person to receive
U.S. Income Tax Return for Estates and Trusts.
tax information, enter that person's name as the “care of” person.
Form 1042, Annual Withholding Tax Return for U.S. Source
Enter the individual's first name, middle initial, and last name.
Income of Foreign Persons.
-2-
Instr. for Form SS-4 (Rev. 12-2019)
Schedule C (Form 1040 or 1040-SR)). For more information on
Lines 4a–4b. Mailing address. Enter the mailing address for the
single-member LLCs, see Disregarded entities, later.
entity's correspondence. If the entity's address is outside the United
States or its possessions, you must enter the city, province or state,
Also, by default, a domestic LLC with two or more members is
postal code, and the name of the country. Don't abbreviate the
treated as a partnership. A domestic LLC may file Form 8832 to
country name. If line 3 is completed, enter the address for the
avoid either default classification and elect to be classified as an
executor, trustee, or “care of” person. Generally, this address will be
association taxable as a corporation. For more information on entity
used on all tax returns.
classifications (including the rules for foreign entities), see Form
8832 and its instructions.
If the entity is filing Form SS-4 only to obtain an EIN for Form
8832, use the same address where you would like to have the
If the answer to line 8a is “Yes,” enter the number of LLC
acceptance or nonacceptance letter sent.
members. If the LLC is owned solely by an individual and his or her
spouse in a community property state and they choose to treat the
File Form 8822-B to report any subsequent changes to the
entity as a disregarded entity, enter “1” on line 8b.
entity's mailing address.
TIP
Don't file Form 8832 if the LLC accepts the default
classifications above. If the LLC timely files Form 2553, it will
!
Lines 5a–5b. Street address. Provide the entity's physical
be treated as a corporation as of the effective date of the S
address only if different from its mailing address shown on lines 4a–
CAUTION
corporation election as long as it meets all other requirements to
4b. Don't enter a P.O. box number here. If the entity's address is
qualify as an S corporation. The LLC doesn't need to file Form 8832
outside the United States or its possessions, you must enter the city,
in addition to Form 2553. See the Instructions for Form 2553.
province or state, postal code, and the name of the country. Don't
abbreviate the country name.
Line 9a. Type of entity. Check the box that best describes the
type of entity applying for the EIN. If you're an alien individual with an
Line 6. County and state where principal business is located.
ITIN previously assigned to you, enter the ITIN in place of a
Enter the entity's primary physical location.
requested SSN.
Lines 7a–7b. Name of responsible party. Enter the full name
This isn't an election for a tax classification of an entity. See
(first name, middle initial, last name, if applicable) and SSN, ITIN, or
Disregarded entities, later.
EIN of the entity's responsible party.
!
Responsible party defined. The “responsible party” is the
CAUTION
Sole proprietor. Check this box if you file Schedule C or
person who ultimately owns or controls the entity or who exercises
Schedule F (Form 1040 or 1040-SR) and have a qualified plan, or
ultimate effective control over the entity. The person identified as the
are required to file excise, employment, alcohol, tobacco, or firearms
responsible party should have a level of control over, or entitlement
returns, or are a payer of gambling winnings. Enter your SSN or ITIN
to, the funds or assets in the entity that, as a practical matter,
in the space provided. If you're a nonresident alien with no
enables the person, directly or indirectly, to control, manage, or
effectively connected income from sources within the United States,
direct the entity and the disposition of its funds and assets. Unless
enter “N/A.” You don't need to enter an SSN or ITIN.
the applicant is a government entity, the responsible party
must be an individual (that is, a natural person), not an entity.
Corporation. This box is for any corporation other than a
personal service corporation. If you check this box, enter the income
For entities with shares or interests traded on a public exchange,
tax form number to be filed by the entity in the space provided.
or which are registered with the Securities and Exchange
Commission, “responsible party” is (a) the principal officer, if the
If you entered “1120-S” after the Corporation checkbox, the
entity is a corporation; or (b) a general partner, if a partnership. The
corporation must file Form 2553 no later than the 15th day of
!
general requirement that the responsible party be an individual
the 3rd month of the tax year the election is to take effect.
CAUTION
applies to these entities. For example, if a corporation is the general
Until Form 2553 has been received and approved, you will be
partner of a publicly traded partnership for which Form SS-4 is filed,
considered a Form 1120 filer. See the Instructions for Form 2553.
then the responsible party of the partnership is the principal officer of
Personal service corporation. Check this box if the entity is a
the corporation.
personal service corporation. An entity is a personal service
For tax-exempt organizations, the responsible party is generally
corporation for a tax year only if:
the same as the “principal officer” as defined in the Form 990
The principal activity of the entity during the testing period
instructions.
(generally the prior tax year) for the tax year is the performance of
For government entities, the responsible party is generally the
personal services substantially by employee-owners, and
agency or agency representative in a position to legally bind the
The employee-owners own at least 10% of the fair market value
particular government entity.
of the outstanding stock in the entity on the last day of the testing
For trusts, the responsible party is a grantor, owner, or trustor.
period.
For decedent estates, the responsible party is the executor,
administrator, personal representative, or other fiduciary.
Personal services include performance of services in such fields
as accounting, actuarial science, architecture, consulting,
File Form 8822-B to report any subsequent changes to
engineering, health (including veterinary services), law, and the
responsible party information.
TIP
performing arts. For more information about personal service
corporations, see the Instructions for Form 1120 and Pub. 542.
If you’re applying for an EIN for a government entity, you may
If the corporation is recently formed, the testing period
enter an EIN for the responsible party on line 7b. Otherwise, you
begins on the first day of its tax year and ends on the earlier
!
must enter an SSN or ITIN on line 7b. But, leave line 7b blank or
of the last day of its tax year, or the last day of the calendar
enter “N/A,” “foreign,” or similar language, if the responsible party
CAUTION
year in which its tax year begins.
doesn't have and is ineligible to obtain an SSN or ITIN.
Other nonprofit organization. Check the Other nonprofit
Lines 8a–8c. Limited liability company (LLC) information. An
organization box if the nonprofit organization is other than a church
LLC is an entity organized under the laws of a state or foreign
or church-controlled organization and specify the type of nonprofit
country as a limited liability company. For federal tax purposes, an
organization (for example, an educational organization).
LLC may be treated as a partnership or corporation or be
disregarded as an entity separate from its owner.
If the organization also seeks tax-exempt status, you must
file either Form 1023 (or Form 1023-EZ) or Form 1024. See
By default, a domestic LLC with only one member is disregarded
!
Pub. 557 for more information.
as an entity separate from its owner and must include all of its
CAUTION
income and expenses on the owner's tax return (for example,
If the organization is covered by a group exemption letter, enter
the four-digit group exemption number (GEN) in the last entry. (Don't
Instr. for Form SS-4 (Rev. 12-2019)
-3-
confuse the GEN with the 9-digit EIN.) If you don't know the GEN,
taxes, or for non-federal purposes such as a state requirement,
contact the parent organization. See Pub. 557 for more information
check the Other box for line 9a and write “Disregarded entity” (or
about group exemption letters.
“Disregarded entity-sole proprietorship” if the owner of the
disregarded entity is an individual).
If the organization is a section 527 political organization, check
If the disregarded entity is requesting an EIN for purposes of filing
the Other nonprofit organization box and specify “Section 527
Form 5472, as required under section 6038A for a U.S. disregarded
organization” in the space to the right. To be recognized as exempt
entity that is wholly owned by a foreign person, check the Other box
from tax, a section 527 political organization must electronically file
for line 9a and write “Foreign-owned U.S. disregarded entity-Form
Form 8871, Political Organization Notice of Section 527 Status,
5472.”
within 24 hours of the date on which the organization was
If the disregarded entity is requesting an EIN for purposes of filing
established. The organization may also have to file Form 8872,
Form 8832 to elect classification as an association taxable as a
Political Organization Report of Contributions and Expenditures. Go
corporation, or Form 2553 to elect S corporation status, check the
to
IRS.gov/PolOrgs
for more information.
Corporation box for line 9a and write “Single-member” and the form
Estate. An estate is a legal entity created as a result of a person's
number of the return that will be filed (Form 1120 or 1120-S).
death. Enter the SSN or ITIN of the deceased person in the space
If the disregarded entity is requesting an EIN because it has
provided.
acquired one or more additional owners and its classification has
Plan administrator. If the plan administrator is an individual,
changed to partnership under the default rules of Regulations
enter the plan administrator's taxpayer identification number (TIN) in
section 301.7701-3(f), check the Partnership box for line 9a.
the space provided.
If a foreign eligible entity is requesting an EIN for purposes of
REMIC. Check this box if the entity has elected to be treated as a
filing Form 8832 to elect classification as a disregarded entity, check
real estate mortgage investment conduit (REMIC). See the
the Other box for line 9a and write “foreign disregarded entity.”
Instructions for Form 1066 for more information.
Line 10. Reason for applying. Check only one box. Don't enter
State/local government. State and local governments generally
“N/A.” A selection is required.
have the characteristics of a government, such as powers of
Started new business. Check this box if you're starting a new
taxation, law enforcement, and civil authority. If you're unsure
business that requires an EIN. If you check this box, enter the type of
whether or not your organization is a government, search “What are
business being started. Don't apply if you already have an EIN and
government entities?” at IRS.gov for clarification.
are only adding another place of business.
Federal government. The federal government is made up of the
Hired employees. Check this box if the existing business is
Executive, Legislative, and Judicial branches, as well as
requesting an EIN because it has hired or is hiring employees and is
independent federal agencies. Unions, VFW organizations, and
therefore required to file employment tax returns. Don't apply if you
political organizations aren't federal agencies.
already have an EIN and are only hiring employees. For information
Other. If not specifically listed, check the Other box and enter the
on employment taxes (for example, for family members), see Pub.
type of entity and the type of return, if any, that will be filed (for
15, Pub. 51, or Pub. 80.
example, “Common trust fund, Form 1065” or “Created a pension
plan”). Don't enter “N/A.” If you're an alien individual applying for an
You must make electronic deposits of all depository taxes
EIN, see the instructions for Lines 7a–7b.
(such as employment tax, excise tax, and corporate income
!
Household employer. If you're an individual that will employ
tax) using EFTPS. See Pub. 15, Pub. 51, Pub. 80, and Pub.
CAUTION
someone to provide services in your household, check the Other
966.
box and enter “Household employer” and your SSN. If you're a trust
Banking purpose. Check this box if you're requesting an EIN for
that qualifies as a household employer, you don't need a separate
banking purposes only, and enter the banking purpose (for example,
EIN for reporting tax information relating to household employees;
a bowling league for depositing dues or an investment club for
use the EIN of the trust.
dividend and interest reporting).
Household employer agent. If you're an agent of a household
Changed type of organization. Check this box if the business
employer that is a disabled individual or other welfare recipient
is changing its type of organization. For example, the business was
receiving home care services through a state or local program,
a sole proprietorship and has been incorporated or has become a
check the Other box and enter “Household employer agent.” For
partnership. If you check this box, specify in the space provided
more information, see Rev. Proc. 84-33 and Rev. Proc. 2013-39. If
you're a state or local government, also check the state/local
(including available space immediately below) the type of change
made. For example, “From sole proprietorship to partnership.”
government box.
QSub. For a qualified subchapter S subsidiary (QSub) check the
Purchased going business. Check this box if you purchased an
Other box and specify “QSub.” See Rev. Rul. 2008-18, 2008-13
existing business. Don't use the former owner's EIN unless you
I.R.B. 674, if the QSub election is made pursuant to a reorganization
became the “owner” of a corporation by acquiring its stock.
under section 368(a)(1)(F), and Disregarded entities below.
Created a trust. Check this box if you created a trust, and enter
Withholding agent. If you're a withholding agent required to file
the type of trust created. For example, indicate if the trust is a
Form 1042, check the Other box and enter “Withholding agent.”
nonexempt charitable trust or a split-interest trust.
Disregarded entities. A disregarded entity is an eligible entity
Exception. Don't file this form for certain grantor-type trusts. The
that is disregarded as separate from its owner for federal income tax
trustee doesn't need an EIN for the trust if the trustee furnishes the
purposes. Disregarded entities include single-member limited
name and TIN of the grantor/owner and the address of the trust to all
liability companies (LLCs) and certain qualified foreign entities. See
payers. However, grantor trusts that don't file using Optional Method
the instructions for Forms 8832 and 8869, and Regulations section
1 and IRA trusts that are required to file Form 990-T must have an
301.7701-3 for more information on domestic and foreign
EIN. For more information on grantor trusts, see the Instructions for
disregarded entities.
Form 1041.
The disregarded entity is required to use its name and EIN for
Don't check this box if you're applying for a trust EIN when a
reporting and payment of employment taxes: to register for excise
new pension plan is established. Check the Created a
tax activities on Form 637; to pay and report excise taxes reported
TIP
pension plan box.
on Forms 720, 730, 2290, and 11-C; to claim any refunds, credits,
and payments on Form 8849; and where a U.S. disregarded entity is
Created a pension plan. Check this box if you have created a
wholly owned by a foreign person, to file information returns on Form
pension plan and need an EIN for reporting purposes. Also, enter
5472. See the instructions for the employment and excise tax
the type of plan in the space provided. For more information about
returns and Form 5472 for more information.
pension plans, visit IRS.gov and enter “Types of retirement plans” in
the search box.
Complete Form SS-4 for disregarded entities as follows.
If a disregarded entity is filing Form SS-4 to obtain an EIN
because it is required to report and pay employment and excise
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Instr. for Form SS-4 (Rev. 12-2019)
Check this box if you're applying for a trust EIN when a new
For employers in the U.S. possessions, generally, if you pay
pension plan is established. In addition, check the Other box
$6,536 or less in wages subject to social security and
TIP
TIP
on line 9a and write “Created a pension plan” in the space
Medicare taxes, you're likely to pay $1,000 or less in
provided.
employment taxes.
Other. Check this box if you're requesting an EIN for any other
For more information on employment taxes, see Pub. 15, Pub.
reason, and enter the reason. For example, a newly formed state
51, or Pub. 80.
government entity should enter “Newly formed state government
Line 15. First date wages or annuities were paid. If the business
entity” in the space provided. A foreign-owned U.S. disregarded
has employees, enter the date on which the business began to pay
entity required to file Form 5472 should enter “Foreign-owned U.S.
wages or annuities. For foreign applicants, this is the date you
disregarded entity filing Form 5472” in the space provided.
began to pay wages in the United States. If the business doesn't
Line 11. Date business started or acquired. If you're starting a
plan to have employees, enter “N/A.”
new business, enter the starting date of the business. If the business
Withholding agent. Enter the date you began or will begin to
you acquired is already operating, enter the date you acquired the
pay income (including annuities) to a nonresident alien. This also
business. For foreign applicants, this is the date you began or
applies to individuals who are required to file Form 1042 to report
acquired a business in the United States. If you're changing the form
alimony paid to a nonresident alien. For foreign applicants, this is the
of ownership of your business, enter the date the new ownership
date you began or will begin to pay income (including annuities) to a
entity began. Trusts should enter the date the trust was funded or
nonresident alien in the United States.
the date that the trust was required to obtain an EIN under
Line 16. Check the one box on line 16 that best describes the
Regulations section 301.6109-1(a)(2). Estates should enter the date
principal activity of the applicant's business. Check the Other box
of death of the decedent whose name appears on line 1 or the date
(and specify the applicant's principal activity) if none of the listed
when the estate was legally funded.
boxes applies. You must check a box.
Line 12. Closing month of accounting year. Enter the last month
Construction. Check this box if the applicant is engaged in
of your accounting year or tax year. An accounting or tax year is
erecting buildings or engineering projects (for example, streets,
usually 12 consecutive months, either a calendar year or a fiscal
highways, bridges, and tunnels). The term “construction” also
year (including a period of 52 or 53 weeks). A calendar year is 12
includes special trade contractors (for example, plumbing, HVAC,
consecutive months ending on December 31. A fiscal year is either
electrical, carpentry, concrete, excavation, etc., contractors).
12 consecutive months ending on the last day of any month other
Real estate. Check this box if the applicant is engaged in renting
than December or a 52-53 week year. For more information on
or leasing real estate to others; managing, selling, buying, or renting
accounting periods, see Pub. 538.
real estate for others; or providing related real estate services (for
Individuals. Your tax year will generally be a calendar year.
example, appraisal services). Also, check this box for mortgage real
Partnerships. Partnerships must adopt one of the following tax
estate investment trusts (REITs). Mortgage REITs are engaged in
years.
issuing shares of funds consisting primarily of portfolios of real
The tax year of the majority of its partners.
estate mortgage assets with gross income of the trust solely derived
The tax year common to all of its principal partners.
from interest earned.
The tax year that results in the least aggregate deferral of income.
Rental & leasing. Check this box if the applicant is engaged in
In certain cases, some other tax year.
providing tangible goods such as autos, computers, consumer
See the Instructions for Form 1065 for more information.
goods, or industrial machinery and equipment to customers in return
REMICs. REMICs must have a calendar year as their tax year.
for a periodic rental or lease payment. Also, check this box for equity
real estate investment trusts (REITs). Equity REITs are engaged in
Personal service corporations. A personal service corporation
issuing shares of funds consisting primarily of portfolios of real
must generally adopt a calendar year unless it meets one of the
estate assets with gross income of the trust derived from renting real
following requirements.
property.
It can establish a business purpose for having a different tax year.
It elects under section 444 to have a tax year other than a
Manufacturing. Check this box if the applicant is engaged in the
calendar year.
mechanical, physical, or chemical transformation of materials,
substances, or components into new products. The assembling of
Trusts. Generally, a trust must adopt a calendar year except for
component parts of manufactured products is also considered to be
the following trusts.
manufacturing.
Tax-exempt trusts.
Charitable trusts.
Transportation & warehousing. Check this box if the applicant
Grantor-owned trusts.
provides transportation of passengers or cargo; warehousing or
storage of goods; scenic or sight seeing transportation; or support
Line 13. Highest number of employees expected in the next 12
activities related to transportation.
months. Complete each box by entering the number (including
Finance & insurance. Check this box if the applicant is engaged
zero (-0-)) of Agricultural, Household, or Other employees expected
in transactions involving the creation, liquidation, or change of
by the applicant in the next 12 months.
ownership of financial assets and/or facilitating such financial
If no employees are expected, skip line 14.
transactions; underwriting annuities/insurance policies; facilitating
such underwriting by selling insurance policies or in providing other
Line 14. Do you want to file Form 944? If you expect your
insurance or employee-benefit related services.
employment tax liability to be $1,000 or less in a full calendar year,
Health care & social assistance. Check this box if the applicant
you're eligible to file Form 944 annually (once each year) instead of
is engaged in providing physical, medical, or psychiatric care; or in
filing Form 941 quarterly (every 3 months). Your employment tax
providing social assistance activities, such as youth centers,
liability will generally be $1,000 or less if you expect to pay $5,000 or
adoption agencies, individual/family services, temporary shelters,
less in total wages subject to social security and Medicare taxes and
daycare, etc.
federal income tax withholding. If you qualify and want to file Form
Accommodation & food services. Check this box if the
944 instead of Forms 941, check the box on line 14. If you don't
check the box, then you must file Form 941 for every quarter.
applicant is engaged in providing customers with lodging, meal
preparation, snacks, or beverages for immediate consumption.
Once you check the box, you must continue to file Form
Wholesale-agent/broker. Check this box if the applicant is
944, regardless of the amount of tax shown on your return,
!
engaged in arranging for the purchase or sale of goods owned by
until the IRS instructs you to file Form 941.
others or purchasing goods on a commission basis for goods traded
CAUTION
in the wholesale market, usually between businesses.
Instr. for Form SS-4 (Rev. 12-2019)
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