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 2017)
Application for Employer Identification Number (EIN)
How To Apply for an EIN
Section references are to the Internal Revenue Code unless
otherwise noted.
You can apply for an EIN online (only for applicants in the U.S. or
General Instructions
U.S. possessions), by telephone (only for applicants outside of the
U.S. or U.S. possessions), by fax, or by mail, depending on how
soon you need to use the EIN. Use only one method for each entity
Use these instructions to complete Form SS-4, Application for
so you don’t receive more than one EIN for an entity.
Employer Identification Number (EIN). Also see Do I Need an EIN?
Apply for an EIN online. If you have a legal residence, principal
on page 2 of Form SS-4.
place of business, or principal office or agency in the U.S. or U.S.
Future Developments
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/
For the latest information related to Form SS-4 and its instructions,
Businesses
and click on Employer ID Numbers.
such as legislation enacted after they were published, go to
IRS.gov/
The principal officer, general partner, grantor, owner, trustor, etc.,
FormSS4.
must have a valid Taxpayer Identification Number (SSN, EIN, or
Purpose of Form
ITIN) in order to use the online application. Taxpayers who apply
online have an option to view, print, and save their EIN assignment
Use Form SS-4 to apply for an EIN. An EIN is a nine-digit number
notice at the end of the session. (Authorized third party designees
(for example, 12-3456789) assigned to sole proprietors,
see Line 18 instructions.)
corporations, partnerships, estates, trusts, and other entities for tax
filing and reporting purposes. The information you provide on this
If you have NO legal residence, principal place of business,
form will establish your business tax account.
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
See Form SS-4PR (for Puerto Rico) for the
CAUTION
use one of the other methods to apply.
Spanish-language version of Form SS-4.
TIP
Apply by telephone—option available to international appli-
An EIN is for use in connection with your business activities
cants only. If you have NO legal residence, principal place of
only. Don't use your EIN in place of your social security
business, or principal office or agency in the U.S. or U.S.
!
number (SSN) or individual taxpayer identification number
possessions, you may call 267-941-1099 (not a toll-free number),
CAUTION
(ITIN).
6:00 a.m. to 11:00 p.m. (Eastern time), Monday through Friday, to
obtain an EIN.
Reminders
The person making the call must be authorized to receive the EIN
and answer questions concerning Form SS-4. Complete the Third
Apply for an EIN online. For applicants in the U.S. or U.S.
Party Designee section only if you want to authorize the named
possessions, you can apply for and receive an EIN free of charge on
individual to receive the entity’s EIN and answer questions about the
IRS.gov. See How To Apply for an EIN, later.
completion of Form SS-4. The designee’s authority terminates at the
time the EIN is assigned and released to the designee. You must
File only one Form SS-4. Generally, a sole proprietor should file
complete the signature area for the authorization to be valid.
only one Form SS-4 and needs only one EIN, regardless of the
number of businesses operated as a sole proprietorship or trade
Note. It will be helpful to complete Form SS-4 before contacting the
names under which a business operates. However, if a sole
IRS. An IRS representative will use the information from Form SS-4
proprietorship incorporates or enters into a partnership, a new EIN is
to establish your account and assign you an EIN. Write the number
required. Also, each corporation in an affiliated group must have its
you're given on the upper right corner of the form and sign and date
own EIN.
it. Keep this copy for your records.
EIN applied for, but not received. If you don’t have an EIN by the
If requested by an IRS representative, mail or fax the signed
time a return is due, write “Applied For” and the date you applied in
Form SS-4 (including any third party designee authorization) within
the space shown for the number. Don’t show your SSN as an EIN on
24 hours to the IRS address provided by the IRS representative.
returns. If you don’t have an EIN by the time a tax deposit is due,
The IRS no longer issues EINs by telephone for domestic
send your payment to the Internal Revenue Service Center for your
taxpayers. Only international applicants can receive an EIN
filing area as shown in the instructions for the form that you are filing.
!
by telephone.
Make your check or money order payable to the “United States
CAUTION
Treasury” and show your name (as shown on Form SS-4), address,
Apply by fax. Under the Fax-TIN program, you can receive your
type of tax, period covered, and date you applied for an EIN.
EIN by fax generally within 4 business days. Complete and fax Form
For information about EINs and federal tax deposits, see
SS-4 to the IRS using the appropriate fax number listed in Where To
Pub. 15, Pub. 51, and Pub. 80.
TIP
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
apply for an EIN. The numbers may change without notice. Fax-TIN
To ensure fair and equitable treatment for all taxpayers, EIN
is available 24 hours a day, 7 days a week.
issuances are limited to one per responsible party, per day.
!
For trusts, the limitation is applied to the grantor, owner, or
Be sure to provide your fax number so the IRS can fax the EIN
CAUTION
trustor. For estates, the limitation is applied to the decedent
back to you.
(decedent estate) or the debtor (bankruptcy estate). This limitation is
Apply by mail. Complete Form SS-4 at least 4 to 5 weeks before
applicable to all requests for EINs whether online, telephone, fax, or
you will need an EIN. Sign and date the application and mail it to the
mail.
appropriate address listed in Where To File or Fax, later. You will
Dec 11, 2017
Cat. No. 62736F
Instructions for Form SS-4
Department of the Treasury
Internal Revenue Service
(Rev. December 2017)
Application for Employer Identification Number (EIN)
How To Apply for an EIN
Section references are to the Internal Revenue Code unless
otherwise noted.
You can apply for an EIN online (only for applicants in the U.S. or
General Instructions
U.S. possessions), by telephone (only for applicants outside of the
U.S. or U.S. possessions), by fax, or by mail, depending on how
soon you need to use the EIN. Use only one method for each entity
Use these instructions to complete Form SS-4, Application for
so you don’t receive more than one EIN for an entity.
Employer Identification Number (EIN). Also see Do I Need an EIN?
Apply for an EIN online. If you have a legal residence, principal
on page 2 of Form SS-4.
place of business, or principal office or agency in the U.S. or U.S.
Future Developments
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/
For the latest information related to Form SS-4 and its instructions,
Businesses
and click on Employer ID Numbers.
such as legislation enacted after they were published, go to
IRS.gov/
The principal officer, general partner, grantor, owner, trustor, etc.,
FormSS4.
must have a valid Taxpayer Identification Number (SSN, EIN, or
Purpose of Form
ITIN) in order to use the online application. Taxpayers who apply
online have an option to view, print, and save their EIN assignment
Use Form SS-4 to apply for an EIN. An EIN is a nine-digit number
notice at the end of the session. (Authorized third party designees
(for example, 12-3456789) assigned to sole proprietors,
see Line 18 instructions.)
corporations, partnerships, estates, trusts, and other entities for tax
filing and reporting purposes. The information you provide on this
If you have NO legal residence, principal place of business,
form will establish your business tax account.
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
See Form SS-4PR (for Puerto Rico) for the
CAUTION
use one of the other methods to apply.
Spanish-language version of Form SS-4.
TIP
Apply by telephone—option available to international appli-
An EIN is for use in connection with your business activities
cants only. If you have NO legal residence, principal place of
only. Don't use your EIN in place of your social security
business, or principal office or agency in the U.S. or U.S.
!
number (SSN) or individual taxpayer identification number
possessions, you may call 267-941-1099 (not a toll-free number),
CAUTION
(ITIN).
6:00 a.m. to 11:00 p.m. (Eastern time), Monday through Friday, to
obtain an EIN.
Reminders
The person making the call must be authorized to receive the EIN
and answer questions concerning Form SS-4. Complete the Third
Apply for an EIN online. For applicants in the U.S. or U.S.
Party Designee section only if you want to authorize the named
possessions, you can apply for and receive an EIN free of charge on
individual to receive the entity’s EIN and answer questions about the
IRS.gov. See How To Apply for an EIN, later.
completion of Form SS-4. The designee’s authority terminates at the
time the EIN is assigned and released to the designee. You must
File only one Form SS-4. Generally, a sole proprietor should file
complete the signature area for the authorization to be valid.
only one Form SS-4 and needs only one EIN, regardless of the
number of businesses operated as a sole proprietorship or trade
Note. It will be helpful to complete Form SS-4 before contacting the
names under which a business operates. However, if a sole
IRS. An IRS representative will use the information from Form SS-4
proprietorship incorporates or enters into a partnership, a new EIN is
to establish your account and assign you an EIN. Write the number
required. Also, each corporation in an affiliated group must have its
you're given on the upper right corner of the form and sign and date
own EIN.
it. Keep this copy for your records.
EIN applied for, but not received. If you don’t have an EIN by the
If requested by an IRS representative, mail or fax the signed
time a return is due, write “Applied For” and the date you applied in
Form SS-4 (including any third party designee authorization) within
the space shown for the number. Don’t show your SSN as an EIN on
24 hours to the IRS address provided by the IRS representative.
returns. If you don’t have an EIN by the time a tax deposit is due,
The IRS no longer issues EINs by telephone for domestic
send your payment to the Internal Revenue Service Center for your
taxpayers. Only international applicants can receive an EIN
filing area as shown in the instructions for the form that you are filing.
!
by telephone.
Make your check or money order payable to the “United States
CAUTION
Treasury” and show your name (as shown on Form SS-4), address,
Apply by fax. Under the Fax-TIN program, you can receive your
type of tax, period covered, and date you applied for an EIN.
EIN by fax generally within 4 business days. Complete and fax Form
For information about EINs and federal tax deposits, see
SS-4 to the IRS using the appropriate fax number listed in Where To
Pub. 15, Pub. 51, and Pub. 80.
TIP
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
apply for an EIN. The numbers may change without notice. Fax-TIN
To ensure fair and equitable treatment for all taxpayers, EIN
is available 24 hours a day, 7 days a week.
issuances are limited to one per responsible party, per day.
!
For trusts, the limitation is applied to the grantor, owner, or
Be sure to provide your fax number so the IRS can fax the EIN
CAUTION
trustor. For estates, the limitation is applied to the decedent
back to you.
(decedent estate) or the debtor (bankruptcy estate). This limitation is
Apply by mail. Complete Form SS-4 at least 4 to 5 weeks before
applicable to all requests for EINs whether online, telephone, fax, or
you will need an EIN. Sign and date the application and mail it to the
mail.
appropriate address listed in Where To File or Fax, later. You will
Dec 11, 2017
Cat. No. 62736F
receive your EIN in the mail in approximately 4 weeks. Also see
Form 8821, Tax Information Authorization.
Third Party Designee, later.
Form 8822-B, Change of Address or Responsible Party —
Business.
Call 1-800-829-4933 to verify a number or to ask about the status
Form 8832, Entity Classification Election.
of an application by mail.
Form 8849, Claim for Refund of Excise Taxes.
Form SS-4 downloaded from IRS.gov is a fillable form and,
For more information about filing Form SS-4 and related issues,
when completed, is suitable for faxing or mailing to the IRS.
TIP
see:
Pub. 15, Employer's Tax Guide.
Pub. 51, Agricultural Employer's Tax Guide.
Where To File or Fax
Pub. 80, Federal Tax Guide for Employers in the U.S. Virgin
Islands, Guam, American Samoa, and the Commonwealth of the
Northern Mariana Islands.
If you have a principal place of
File or fax to:
business, office or agency, or
Pub. 538, Accounting Periods and Methods.
legal residence in the case of an
Pub. 542, Corporations.
individual, located in:
Pub. 557, Tax-Exempt Status for Your Organization.
Pub. 583, Starting a Business and Keeping Records.
One of the 50 states or the District
Internal Revenue Service
Pub. 966, Electronic Choices to Pay All Your Federal Taxes.
of Columbia
Attn: EIN Operation
Cincinnati, OH 45999
Pub. 1635, Understanding Your EIN.
Fax: (855) 641-6935
Specific Instructions
If you have no legal residence,
Internal Revenue Service
principal office or principal agency
Attn: EIN International Operation
in any state or the District of
Cincinnati, OH 45999
Follow the instructions for each line to expedite processing and to
Columbia (international/U.S.
avoid unnecessary IRS requests for additional information. Enter
possessions)
Fax: (855) 215-1627 (within the U.S.)
“N/A” on the lines that don't apply.
Fax: (304) 707-9471 (outside the U.S.)
Line 1. Legal name of entity (or individual) for whom the EIN is
How To Get Tax Help, Forms, and
being requested. Enter the legal name of the entity (or individual)
applying for the EIN exactly as it appears on the social security card,
Publications
charter, or other applicable legal document. An entry is required.
Individuals. Enter your first name, middle initial, and last name. If
Tax help for your business is available at
IRS.gov/
you're a sole proprietor, enter your individual name, not your
Businesses.
business name. Enter your business name on line 2. Don't use
TIP
abbreviations or nicknames on line 1.
You can download or print all of the forms and publications you
Trusts. Enter the name of the trust as it appears on the trust
may need on IRS.gov/FormsPubs. Otherwise, you can go to
instrument.
IRS.gov/OrderForms
to place an order and have forms mailed to
Estate of a decedent. Enter the name of the estate. For an
you. You should receive your order within 10 business days.
estate that has no legal name, enter the name of the decedent
followed by “Estate.”
Related Forms and Publications
Partnerships. Enter the legal name of the partnership as it
The following forms and instructions may be useful to filers of Form
appears in the partnership agreement.
SS-4.
Corporations. Enter the corporate name as it appears in the
Form 11-C, Occupational Tax and Registration Return for
corporate charter or other legal document creating it.
Wagering.
Plan administrators. Enter the name of the plan administrator. A
Form 637, Application for Registration (For Certain Excise Tax
plan administrator who already has an EIN should use that number.
Activities).
Line 2. Trade name of business. Enter the trade name of the
Form 720, Quarterly Federal Excise Tax Return.
business if different from the legal name. The trade name is the
Form 730, Monthly Tax Return for Wagers.
“doing business as” (DBA) name.
Form 941, Employer's QUARTERLY Federal Tax Return.
Form 944, Employer's ANNUAL Federal Tax Return.
Use the full legal name shown on line 1 on all tax returns
Form 990-T, Exempt Organization Business Income Tax Return.
filed for the entity. (However, if you enter a trade name on
!
Instructions for Form 990-T.
line 2 and choose to use the trade name instead of the legal
CAUTION
Form 1023, Application for Recognition of Exemption Under
name, enter the trade name on all returns you file.) To prevent
Section 501(c)(3) of the Internal Revenue Code.
processing delays and errors, use only the legal name (or the trade
Form 1024, Application for Recognition of Exemption Under
name) on all tax returns.
Section 501(a).
Schedule C (Form 1040), Profit or Loss From Business (Sole
Line 3. Executor, administrator, trustee, “care of” name. For
Proprietorship).
trusts, enter the name of the trustee. For estates, enter the name of
Schedule F (Form 1040), Profit or Loss From Farming.
the executor, administrator, or other fiduciary. If the entity applying
Instructions for Form 1041 and Schedules A, B, G, J, and K-1,
has a designated person to receive tax information, enter that
U.S. Income Tax Return for Estates and Trusts.
person's name as the “care of” person. Enter the individual's first
Form 1042, Annual Withholding Tax Return for U.S. Source
name, middle initial, and last name.
Income of Foreign Persons.
Lines 4a–b. Mailing address. Enter the mailing address for the
Form 1042-S, Foreign Person's U.S. Source Income Subject to
entity's correspondence. If the entity's address is outside the United
Withholding.
States or its possessions, you must enter the city, province or state,
Instructions for Form 1065, U.S. Return of Partnership Income.
postal code, and the name of the country. Don't abbreviate the
Instructions for Form 1066, U.S. Real Estate Mortgage
country name. If line 3 is completed, enter the address for the
Investment Conduit (REMIC) Income Tax Return.
executor, trustee, or “care of” person. Generally, this address will be
Instructions for Form 1120, U.S. Corporation Income Tax Return.
used on all tax returns.
Form 1120S, U.S. Income Tax Return for an S Corporation.
Form 2290, Heavy Highway Vehicle Use Tax Return.
If the entity is filing the Form SS-4 only to obtain an EIN for the
Form 2553, Election by a Small Business Corporation.
Form 8832, use the same address where you would like to have the
Form 2848, Power of Attorney and Declaration of Representative.
acceptance or nonacceptance letter sent.
-2-
Instr. for Form SS-4 (Rev. 12-2017)
File Form 8822-B to report any subsequent changes to the
Don't file Form 8832 if the LLC accepts the default
entity's mailing address.
classifications above. If the LLC timely files Form 2553, it will
!
TIP
be treated as a corporation as of the effective date of the S
CAUTION
corporation election as long as it meets all other requirements to
Lines 5a–b. Street address. Provide the entity's physical address
qualify as an S corporation. The LLC doesn't need to file Form 8832
only if different from its mailing address shown in lines 4a–b. Don't
in addition to Form 2553. See the Instructions for Form 2553.
enter a P.O. box number here. If the entity's address is outside the
United States or its possessions, you must enter the city, province or
Line 9a. Type of entity. Check the box that best describes the
state, postal code, and the name of the country. Don't abbreviate the
type of entity applying for the EIN. If you're an alien individual with an
country name.
ITIN previously assigned to you, enter the ITIN in place of a
requested SSN.
Line 6. County and state where principal business is located.
Enter the entity's primary physical location.
This isn't an election for a tax classification of an entity. See
Disregarded entities, later.
Lines 7a–b. Name of responsible party. Enter the full name (first
!
name, middle initial, last name, if applicable) and SSN, ITIN, or EIN
CAUTION
of the entity's responsible party.
Sole proprietor. Check this box if you file Schedule C, or
Schedule F (Form 1040) and have a qualified plan, or are required to
Responsible party defined. The “responsible party” is the
file excise, employment, alcohol, tobacco, or firearms returns, or are
person who ultimately owns or controls the entity or who exercises
a payer of gambling winnings. Enter your SSN or ITIN in the space
ultimate effective control over the entity. The person identified as the
provided. If you're a nonresident alien with no effectively connected
responsible party should have a level of control over, or entitlement
income from sources within the United States, you don't need to
to, the funds or assets in the entity that, as a practical matter,
enter an SSN or ITIN.
enables the person, directly or indirectly, to control, manage, or
direct the entity and the disposition of its funds and assets. Unless
Corporation. This box is for any corporation other than a
the applicant is a government entity, the responsible party
personal service corporation. If you check this box, enter the income
must be an individual (i.e., a natural person), not an entity.
tax form number to be filed by the entity in the space provided.
For entities with shares or interests traded on a public exchange,
If you entered “1120S” after the Corporation checkbox, the
or which are registered with the Securities and Exchange
corporation must file Form 2553 no later than the 15th day of
!
Commission, “responsible party” is (a) the principal officer, if the
the 3rd month of the tax year the election is to take effect.
CAUTION
entity is a corporation; or (b) a general partner, if a partnership. The
Until Form 2553 has been received and approved, you will be
general requirement that the responsible party be an individual
considered a Form 1120 filer. See the Instructions for Form 2553.
applies to these entities. For example, if a corporation is the general
Personal service corporation. Check this box if the entity is a
partner of a publicly traded partnership for which Form SS-4 is filed,
personal service corporation. An entity is a personal service
then the responsible party of the partnership is the principal officer of
corporation for a tax year only if:
the corporation.
The principal activity of the entity during the testing period
For tax-exempt organizations, the responsible party is generally
(generally the prior tax year) for the tax year is the performance of
the same as the “principal officer” as defined in the Form 990
personal services substantially by employee-owners, and
instructions.
The employee-owners own at least 10% of the fair market value
For government entities, the responsible party is generally the
of the outstanding stock in the entity on the last day of the testing
agency or agency representative in a position to legally bind the
period.
particular government entity.
For trusts, the responsible party is a grantor, owner, or trustor.
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 if the
of the last day of its tax year, or the last day of the calendar
responsible party does not have and is ineligible to obtain an SSN or
CAUTION
year in which its tax year begins.
ITIN.
Other nonprofit organization. Check the Other nonprofit
Lines 8a–c. 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
Schedule C (Form 1040)). For more information on single-member
the four-digit group exemption number (GEN) in the last entry. (Don't
LLCs, see Disregarded entities, later.
confuse the GEN with the nine-digit EIN.) If you don't know the GEN,
Also by default, a domestic LLC with two or more members is
contact the parent organization. See Pub. 557 for more information
treated as a partnership. A domestic LLC may file Form 8832 to
about group exemption letters.
avoid either default classification and elect to be classified as an
If the organization is a section 527 political organization, check
association taxable as a corporation. For more information on entity
the box for Other nonprofit organization and specify “Section 527
classifications (including the rules for foreign entities), see Form
organization” in the space to the right. To be recognized as exempt
8832 and its instructions.
from tax, a section 527 political organization must electronically file
If the answer to line 8a is “Yes,” enter the number of LLC
Form 8871, Political Organization Notice of Section 527 Status,
members. If the LLC is owned solely by an individual and his or her
within 24 hours of the date on which the organization was
spouse in a community property state and they choose to treat the
established. The organization may also have to file Form 8872,
entity as a disregarded entity, enter “1” on line 8b.
Political Organization Report of Contributions and Expenditures. Go
to
IRS.gov/PolOrgs
for more information.
Instr. for Form SS-4 (Rev. 12-2017)
-3-
Plan administrator. If the plan administrator is an individual,
If the disregarded entity is requesting an EIN because it has
enter the plan administrator's taxpayer identification number (TIN) in
acquired one or more additional owners and its classification has
the space provided.
changed to partnership under the default rules of Regulations
section 301.7701-3(f), check the box Partnership for line 9a.
REMIC. Check this box if the entity has elected to be treated as a
If a foreign eligible entity is requesting an EIN for purposes of
real estate mortgage investment conduit (REMIC). See the
filing Form 8832 to elect classification as a disregarded entity, check
Instructions for Form 1066 for more information.
the box Other for line 9a and write "foreign disregarded entity."
State/local government. State and local governments generally
have the characteristics of a government, such as powers of
Line 10. Reason for applying. Check only one box. Don't enter
taxation, law enforcement, and civil authority. If you're unsure
“N/A.” A selection is required.
whether or not your organization is a government, search “Is My
Started new business. Check this box if you're starting a new
Entity a Government Entity?” at IRS.gov for clarification.
business that requires an EIN. If you check this box, enter the type of
Federal government. The federal government is made up of the
business being started. Don't apply if you already have an EIN and
Executive, Legislative, and Judicial branches, as well as
are only adding another place of business.
independent federal agencies. Unions, VFW organizations, and
Hired employees. Check this box if the existing business is
political organizations aren't federal agencies.
requesting an EIN because it has hired or is hiring employees and is
Other. If not specifically listed, check the box for Other, and enter
therefore required to file employment tax returns. Don't apply if you
the type of entity and the type of return, if any, that will be filed (for
already have an EIN and are only hiring employees. For information
example, “Common trust fund, Form 1065” or “Created a pension
on employment taxes (for example, for family members), see Pub.
plan”). Don't enter “N/A.” If you're an alien individual applying for an
15, Pub. 51, or Pub. 80.
EIN, see the instructions for Lines 7a–b.
You must make electronic deposits of all depository taxes
Household employer. If you're an individual that will employ
(such as employment tax, excise tax, and corporate income
!
someone to provide services in your household, check the box
tax) using EFTPS. See Pub. 15, Pub. 51, Pub. 80, and Pub.
Other and enter “Household employer” and your SSN. If you're a
CAUTION
966.
trust that qualifies as a household employer, you don't need a
separate EIN for reporting tax information relating to household
Banking purpose. Check this box if you're requesting an EIN for
employees; use the EIN of the trust.
banking purposes only, and enter the banking purpose (for example,
Household employer agent. If you're an agent of a household
a bowling league for depositing dues or an investment club for
employer that is a disabled individual or other welfare recipient
dividend and interest reporting).
receiving home care services through a state or local program,
Changed type of organization. Check this box if the business
check the box Other and enter “Household employer agent.” For
is changing its type of organization. For example, the business was
more information, see Rev. Proc. 84-33 and Rev. Proc. 2013-39. If
a sole proprietorship and has been incorporated or has become a
you're a state or local government, also check the box for state/local
partnership. If you check this box, specify in the space provided
government.
(including available space immediately below) the type of change
QSub. For a qualified subchapter S subsidiary (QSub) check the
made. For example, “From sole proprietorship to partnership.”
box Other and specify “QSub.” See Rev. Rul. 2008-18, 2008-13
Purchased going business. Check this box if you purchased an
I.R.B. 674, if the QSub election is made pursuant to a reorganization
existing business. Don't use the former owner's EIN unless you
under section 368(a)(1)(F), and Disregarded entities below.
became the “owner” of a corporation by acquiring its stock.
Withholding agent. If you're a withholding agent required to file
Form 1042, check the box Other and enter “Withholding agent.”
Created a trust. Check this box if you created a trust, and enter
the type of trust created. For example, indicate if the trust is a
Disregarded entities. A disregarded entity is an eligible entity
nonexempt charitable trust or a split-interest trust.
that is disregarded as separate from its owner for federal income tax
Exception. Don't file this form for certain grantor-type trusts. The
purposes. Disregarded entities include single-member limited
liability companies (LLCs), and certain qualified foreign entities. See
trustee doesn't need an EIN for the trust if the trustee furnishes the
the instructions for Forms 8832 and 8869, and Regulations section
name and TIN of the grantor/owner and the address of the trust to all
301.7701-3 for more information on domestic and foreign
payers. However, grantor trusts that don't file using Optional Method
disregarded entities.
1 and IRA trusts that are required to file Form 990-T must have an
EIN. For more information on grantor trusts, see the Instructions for
The disregarded entity is required to use its name and EIN for
Form 1041.
reporting and payment of employment taxes: to register for excise
tax activities on Form 637; to pay and report excise taxes reported
Don't check this box if you're applying for a trust EIN when a
on Forms 720, 730, 2290, and 11-C; to claim any refunds, credits,
new pension plan is established. Check the Created a
TIP
and payments on Form 8849; and where a U.S. disregarded entity is
pension plan box.
wholly owned by a foreign person, to file information returns on Form
Created a pension plan. Check this box if you have created a
5472. See the instructions for the employment and excise tax
pension plan and need an EIN for reporting purposes. Also, enter
returns, and Form 5472 for more information.
the type of plan in the space provided. For more information about
Complete Form SS-4 for disregarded entities as follows.
pension plans, visit IRS.gov and enter “Types of retirement plans” in
If a disregarded entity is filing Form SS-4 to obtain an EIN
the search box.
because it is required to report and pay employment and excise
Check this box if you're applying for a trust EIN when a new
taxes, or for non-federal purposes such as a state requirement,
pension plan is established. In addition, check the Other box
check the box Other for line 9a and write “Disregarded entity” (or
TIP
on line 9a and write “Created a pension plan” in the space
“Disregarded entity-sole proprietorship” if the owner of the
provided.
disregarded entity is an individual).
If the disregarded entity is requesting an EIN for purposes of filing
Other. Check this box if you're requesting an EIN for any other
Form 5472, as required under section 6038A for a U.S. disregarded
reason, and enter the reason. For example, a newly-formed state
entity that is wholly owned by a foreign person, check the box Other
government entity should enter “Newly-formed state government
for line 9a and write “Foreign-owned U.S. disregarded entity-Form
entity” in the space provided. A foreign-owned U.S. disregarded
5472.”
entity required to file Form 5472 should enter “Foreign-owned U.S.
If the disregarded entity is requesting an EIN for purposes of filing
disregarded entity filing Form 5472” in the space provided.
Form 8832 to elect classification as an association taxable as a
corporation, or Form 2553 to elect S corporation status, check the
Line 11. Date business started or acquired. If you're starting a
box Corporation for line 9a and write “Single-member” and the form
new business, enter the starting date of the business. If the business
number of the return that will be filed (Form 1120 or 1120S).
you acquired is already operating, enter the date you acquired the
business. For foreign applicants, this is the date you began or
-4-
Instr. for Form SS-4 (Rev. 12-2017)
acquired a business in the United States. If you're changing the form
date you began or will begin to pay income (including annuities) to a
of ownership of your business, enter the date the new ownership
nonresident alien in the United States.
entity began. Trusts should enter the date the trust was funded or
Line 16. Check the one box on line 16 that best describes the
the date that the trust was required to obtain an EIN under
principal activity of the applicant's business. Check the box Other
Regulations section 301.6109-1(a)(2). Estates should enter the date
(and specify the applicant's principal activity) if none of the listed
of death of the decedent whose name appears on line 1 or the date
boxes applies. You must check a box.
when the estate was legally funded.
Construction. Check this box if the applicant is engaged in
Line 12. Closing month of accounting year. Enter the last month
erecting buildings or engineering projects (for example, streets,
of your accounting year or tax year. An accounting or tax year is
highways, bridges, and tunnels). The term “construction” also
usually 12 consecutive months, either a calendar year or a fiscal
includes special trade contractors (for example, plumbing, HVAC,
year (including a period of 52 or 53 weeks). A calendar year is 12
electrical, carpentry, concrete, excavation, etc., contractors).
consecutive months ending on December 31. A fiscal year is either
Real estate. Check this box if the applicant is engaged in renting
12 consecutive months ending on the last day of any month other
or leasing real estate to others; managing, selling, buying, or renting
than December or a 52-53 week year. For more information on
real estate for others; or providing related real estate services (for
accounting periods, see Pub. 538.
example, appraisal services). Also check this box for mortgage real
Individuals. Your tax year generally will be a calendar year.
estate investment trusts (REITs). Mortgage REITs are engaged in
Partnerships. Partnerships must adopt one of the following tax
issuing shares of funds consisting primarily of portfolios of real
years.
estate mortgage assets with gross income of the trust solely derived
The tax year of the majority of its partners.
from interest earned.
The tax year common to all of its principal partners.
Rental & leasing. Check this box if the applicant is engaged in
The tax year that results in the least aggregate deferral of income.
providing tangible goods such as autos, computers, consumer
In certain cases, some other tax year.
goods, or industrial machinery and equipment to customers in return
for a periodic rental or lease payment. Also check this box for equity
See the Instructions for Form 1065 for more information.
real estate investment trusts (REITs). Equity REITs are engaged in
REMICs. REMICs must have a calendar year as their tax year.
issuing shares of funds consisting primarily of portfolios of real
Personal service corporations. A personal service corporation
estate assets with gross income of the trust derived from renting real
generally must adopt a calendar year unless it meets one of the
property.
following requirements.
Manufacturing. Check this box if the applicant is engaged in the
It can establish a business purpose for having a different tax year.
mechanical, physical, or chemical transformation of materials,
It elects under section 444 to have a tax year other than a
substances, or components into new products. The assembling of
calendar year.
component parts of manufactured products is also considered to be
Trusts. Generally, a trust must adopt a calendar year except for
manufacturing.
the following trusts.
Transportation & warehousing. Check this box if the applicant
Tax-exempt trusts.
provides transportation of passengers or cargo; warehousing or
Charitable trusts.
storage of goods; scenic or sight-seeing transportation; or support
Grantor-owned trusts.
activities related to transportation.
Line 13. Highest number of employees expected in the next 12
Finance & insurance. Check this box if the applicant is engaged
months. Complete each box by entering the number (including
in transactions involving the creation, liquidation, or change of
zero (-0-)) of Agricultural, Household, or Other employees expected
ownership of financial assets and/or facilitating such financial
by the applicant in the next 12 months.
transactions; underwriting annuities/insurance policies; facilitating
If no employees are expected, skip line 14.
such underwriting by selling insurance policies; or by providing other
insurance or employee-benefit related services.
Line 14. Do you want to file Form 944? If you expect your
Health care & social assistance. Check this box if the applicant
employment tax liability to be $1,000 or less in a full calendar year,
is engaged in providing physical, medical, or psychiatric care; or
you're eligible to file Form 944 annually (once each year) instead of
providing social assistance activities such as youth centers,
filing Form 941 quarterly (every 3 months). Your employment tax
adoption agencies, individual/family services, temporary shelters,
liability generally will be $1,000 or less if you expect to pay $4,000 or
daycare, etc.
less in total wages subject to social security and Medicare taxes and
Accommodation & food services. Check this box if the
federal income tax withholding. If you qualify and want to file Form
applicant is engaged in providing customers with lodging, meal
944 instead of Forms 941, check the box on line 14. If you don't
preparation, snacks, or beverages for immediate consumption.
check the box, then you must file Form 941 for every quarter.
Wholesale-agent/broker. Check this box if the applicant is
Once you check the box you must continue to file Form 944,
engaged in arranging for the purchase or sale of goods owned by
regardless of the amount of tax shown on your return, until
!
others or purchasing goods on a commission basis for goods traded
the IRS instructs you to file Form 941.
in the wholesale market, usually between businesses.
CAUTION
Wholesale-other. Check this box if the applicant is engaged in
For employers in the U.S. possessions, generally, if you pay
selling goods in the wholesale market generally to other businesses
$6,536 or less in wages subject to social security and
TIP
for resale on their own account, goods used in production, or capital
Medicare taxes, you're likely to pay $1,000 or less in
or durable nonconsumer goods.
employment taxes.
Retail. Check this box if the applicant is engaged in selling
merchandise to the general public from a fixed store; by direct,
For more information on employment taxes, see Pub. 15, Pub.
mail-order, or electronic sales; or by using vending machines.
51, or Pub. 80.
Other. Check this box if the applicant is engaged in an activity
Line 15. First date wages or annuities were paid. If the business
not described above. Describe the applicant's principal business
has employees, enter the date on which the business began to pay
activity in the space provided.
wages or annuities. For foreign applicants, this is the date you
Line 17. Use line 17 to describe the applicant's principal line of
began to pay wages in the United States. If the business doesn't
business in more detail. For example, if you checked the
plan to have employees, enter “N/A.”
Construction box on line 16, enter additional detail such as “General
Withholding agent. Enter the date you began or will begin to
contractor for residential buildings” on line 17. An entry is required.
pay income (including annuities) to a nonresident alien. This also
For mortgage REITs, indicate mortgage REIT; and for equity REITs,
applies to individuals who are required to file Form 1042 to report
indicate what type of real property is the principal type (residential
alimony paid to a nonresident alien. For foreign applicants, this is the
REIT, nonresidential REIT, miniwarehouse REIT, etc.).
Instr. for Form SS-4 (Rev. 12-2017)
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