SS-4-ohjeet
SS-4-lomake, Työnantajan tunnistenumero (EIN)
Joulukuu 2023
Liittyvät lomakkeet
- SS-4 - Työnantajan tunnistenumero
Department of the Treasury
Internal Revenue Service
Instructions for Form SS-4
Application for Employer Identification Number (EIN)
(Rev. December 2023)
Section references are to the Internal Revenue Code unless
otherwise noted.
Keep Form SS-4 information current. Use Form 8822-B to report
changes to your responsible party, address or location. Changes in
responsible parties must be reported to the IRS within 60 days.
General Instructions
File only one Form SS-4. Generally, a sole proprietor should file
only one Form SS-4 and needs only one EIN, regardless of the
number of businesses operated as a sole proprietorship or trade
names under which a business operates. However, if a sole
proprietorship incorporates or enters into a partnership, a new EIN is
required. Also, each corporation in an affiliated group must have its
own EIN.
Use these instructions to complete Form SS-4, Application for
Employer Identification Number (EIN). Also, see Do I Need an EIN?
on page 2 of Form SS-4.
Future Developments
For the latest information related to Form SS-4 and its instructions,
such as legislation enacted after they were published, go to IRS.gov/
EIN applied for, but not received. If you don’t have an EIN by the
time a return is due, write “Applied For” and the date you applied in
the space shown for the number. Don’t show your SSN as an EIN on
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
filing area as shown in the instructions for the form that you are filing.
Make your check or money order payable to the “United States
Treasury” and show your name (as shown on Form SS-4), address,
type of tax, period covered, and date you applied for an EIN.
What's New
Line 14. Form SS-4, line 14, now reflects the ceiling for wages paid
by employers in U.S. territories electing to file Form 944. This
Indian tribal governments/enterprises. We added guidance to
certain tribal enterprises that are not recognized as separate entities
for federal tax purposes, under Regulations section 301.7701-1(a)
(3).
For information about EINs and federal tax deposits, see
Pub. 15.
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To ensure fair and equitable treatment for all taxpayers, EIN
issuances are limited to one per responsible party, per day.
For trusts, the limitation is applied to the grantor, owner, or
Forms SS-4 and SS-4(sp) absorb Form SS-4PR. Form SS-4PR,
Solicitud de Número de Identificación Patronal, will no longer be
available after 2023. Instead, if you are an employer in Puerto Rico,
you will file Form SS-4. If you prefer your form and instructions in
Spanish, you can file new Form SS-4 (sp), Solicitud de Número de
Identificación del Empleador (EIN).
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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
mail.
Pub. 51 and Pub. 80 rolled into Pub. 15, plus new Pub. 15(sp).
Pub. 51, Agricultural Employer’s Tax Guide, and Pub. 80, Federal
Tax Guide for Employers in the U.S. Virgin Islands, Guam, American
Samoa, and the Commonwealth of the Northern Mariana Islands,
will no longer be available after 2023. Instead, information specific to
agricultural employers and employers in the U.S. territories will be
included in Pub. 15, Employer’s Tax Guide, beginning with the Pub.
15 for use in 2024. Beginning in 2024, there will be a new Pub. 15
(sp) that is a Spanish-language version of Pub. 15.
How To Apply for an EIN
You can apply for an EIN online (only for applicants in the U.S. or
U.S. territories), by telephone (only for applicants outside of the U.S.
or U.S. territories), by fax, or by mail, depending on how soon you
need to use the EIN. Use only one method for each entity so you
don’t receive more than one EIN for an entity.
Apply for an EIN online. If you have a legal residence, principal
place of business, or principal office or agency in the U.S. or U.S.
territories, 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/
EIN.
The principal officer, general partner, grantor, owner, trustor, etc.,
must have a valid taxpayer identification number (SSN, EIN, or ITIN)
in order to use the online application. Taxpayers who apply online
have an option to view, print, and save their EIN assignment notice
at the end of the session. Authorized third-party designees, see
Line 18, later.
Purpose of Form
Use Form SS-4 to apply for an EIN. An EIN is a 9-digit number (for
example, 12-3456789) assigned to sole proprietors, corporations,
partnerships, estates, trusts, and other entities for tax filing and
reporting purposes. The information you provide on this form will
establish your business tax account.
See Form SS-4SP (Spanish) for the Spanish-language
version of Form SS-4.
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If you have NO legal residence, principal place of business,
An EIN is for use in connection with your business activities
only. Don't use your EIN in place of your social security
number (SSN) or individual taxpayer identification number
or principal office or agency in the U.S. or U.S. territories,
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you can't use the online application to obtain an EIN. Please
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use one of the other methods to apply.
(ITIN).
Apply by telephone—option available to international appli-
cants only. If you have NO legal residence, principal place of
business, or principal office or agency in the U.S. or U.S. territories,
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 obtain an EIN.
The person making the call must be authorized to receive the EIN
and answer questions concerning Form SS-4. Complete the Third
Party Designee section only if you want to authorize the named
Reminders
Apply for an EIN online. For applicants in the U.S. or U.S.
territories, you can apply for and receive an EIN free of charge on
Jan 4, 2024
Cat. No. 62736F
individual to receive the entity’s EIN and answer questions about the
completion of Form SS-4. The designee’s authority terminates at the
time the EIN is assigned and released to the designee. You must
complete the signature area for the authorization to be valid.
Related Forms and Publications
The following forms and instructions may be useful to filers of Form
SS-4.
Form 11-C, Occupational Tax and Registration Return for
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Wagering.
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
to establish your account and assign you an EIN. Write the number
you're given on the upper right corner of the form and sign and date
it. Keep this copy for your records.
If requested by an IRS representative, mail or fax the signed Form
SS-4 (including any third-party designee authorization) within 24
hours to the IRS address provided by the IRS representative.
Form 637, Application for Registration (For Certain Excise Tax
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Activities).
Form 720, Quarterly Federal Excise Tax Return.
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Form 730, Monthly Tax Return for Wagers.
Form 941, Employer's QUARTERLY Federal Tax Return.
Form 944, Employer's ANNUAL Federal Tax Return.
Form 990-T, Exempt Organization Business Income Tax Return
(and Proxy Tax Under Section 6033(e)).
The IRS no longer issues EINs by telephone for domestic
Instructions for Form 990-T, Exempt Organization Business
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taxpayers. Only international applicants can receive an EIN
Income Tax Return.
Form 1023, Application for Recognition of Exemption Under
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by telephone.
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Section 501(c)(3) of the Internal Revenue Code.
Form 1024, Application for Recognition of Exemption Under
Apply by fax. Under the Fax-TIN program, you can receive your
EIN by fax generally within 4 business days. Complete and fax Form
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
is available 24 hours a day, 7 days a week.
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Section 501(a).
Schedule C (Form 1040), Profit or Loss From Business (Sole
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Proprietorship).
Schedule F (Form 1040), Profit or Loss From Farming.
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Instructions for Form 1041 and Schedules A, B, G, J, and K-1,
U.S. Income Tax Return for Estates and Trusts.
Form 1042, Annual Withholding Tax Return for U.S. Source
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Be sure to provide your fax number so the IRS can fax the EIN
Income of Foreign Persons.
Form 1042-S, Foreign Person's U.S. Source Income Subject to
back to you.
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Apply by mail. Complete Form SS-4 at least 4 to 5 weeks before
you will need an EIN. Sign and date the application and mail it to the
receive your EIN in the mail in approximately 4 weeks. Also, see
Third-Party Designee, later.
Withholding.
Instructions for Form 1065, U.S. Return of Partnership Income.
Instructions for Form 1066, U.S. Real Estate Mortgage Investment
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Conduit (REMIC) Income Tax Return.
Instructions for Form 1120, U.S. Corporation Income Tax Return.
Form 1120-S, U.S. Income Tax Return for an S Corporation.
Form 2290, Heavy Highway Vehicle Use Tax Return.
Form 2553, Election by a Small Business Corporation.
Form 2848, Power of Attorney and Declaration of Representative.
Form 8821, Tax Information Authorization.
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Call 800-829-4933 to verify a number or to ask about the status
of an application by mail.
Form SS-4 downloaded from IRS.gov is a fillable form and,
when completed, is suitable for faxing or mailing to the IRS.
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Form 8822-B, Change of Address or Responsible Party —
Business.
Where To File or Fax
Form 8832, Entity Classification Election.
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Form 8849, Claim for Refund of Excise Taxes.
If you have a principal place of
business, office or agency, or
legal residence in the case of an
individual, located in:
File or fax to:
For more information about filing Form SS-4 and related issues,
see:
Pub. 15, Employer's Tax Guide.
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Pub. 538, Accounting Periods and Methods.
Pub. 542, Corporations.
One of the 50 states or the District
of Columbia
Internal Revenue Service
Attn: EIN Operation
Cincinnati, OH 45999
Pub. 557, Tax-Exempt Status for Your Organization.
Pub. 583, Starting a Business and Keeping Records.
Pub. 966, Electronic Choices to Pay All Your Federal Taxes.
Pub. 1635, Understanding Your EIN.
Fax: 855-641-6935
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
Columbia (international/U.S.
territories)
Cincinnati, OH 45999
Specific Instructions
Follow the instructions for each line to expedite processing and to
avoid unnecessary IRS requests for additional information.
Generally, enter “N/A” on the lines that don't apply.
Fax: 855-215-1627 (within the U.S.)
Fax: 304-707-9471 (outside the U.S.)
How To Get Tax Help, Forms, and
Publications
Line 1. Legal name of entity (or individual) for whom the EIN is
being requested. Enter the legal name of the entity (or individual)
applying for the EIN exactly as it appears on the social security card,
charter, or other applicable legal document. An entry is required.
Individuals. Enter your first name, middle initial, and last name. If
you're a sole proprietor, enter your individual name, not your
business name. Enter your business name on line 2. Don't use
abbreviations or nicknames on line 1.
TIP
You can download or print all of the forms and publications you
IRS.gov/OrderForms to place an order and have forms mailed to
you. You should receive your order within 15 business days if the
items are available.
Trusts. Enter the name of the trust as it appears on the trust
instrument.
Estate of a decedent. Enter the name of the estate. For an
estate that has no legal name, enter the name of the decedent
followed by “Estate.”
Partnerships. Enter the legal name of the partnership as it
appears in the partnership agreement.
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Instr. for Form SS-4 (Rev. 12-2023)
Corporations. Enter the corporate name as it appears in the
corporate charter or other legal document creating it.
Plan administrators. Enter the name of the plan administrator. A
plan administrator who already has an EIN should use that number.
Indian tribal governments/enterprises. Enter the legal name
of the Indian tribal government or tribal enterprise applying for the
EIN.
For government entities, the responsible party is generally the
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agency or agency representative in a position to legally bind the
particular government entity.
For trusts, the responsible party is a grantor, owner, or trustor.
For decedent estates, the responsible party is the executor,
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administrator, personal representative, or other fiduciary.
File Form 8822-B to report any subsequent changes to
responsible party information.
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Line 2. Trade name of business. Enter the trade name of the
business if different from the legal name. The trade name is the
“doing business as” (DBA) name.
If you’re applying for an EIN for a government entity, you may
enter an EIN for the responsible party on line 7b. Otherwise, you
must enter an SSN or ITIN on line 7b. But, leave line 7b blank or
enter “N/A,” “foreign,” or similar language, if the responsible party
doesn't have and is ineligible to obtain an SSN or ITIN.
Use the full legal name shown on line 1 on all tax returns
filed for the entity. (However, if you enter a trade name on
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line 2 and choose to use the trade name instead of the legal
name, enter the trade name on all returns you file.) To prevent
processing delays and errors, use only the legal name (or the trade
name) on all tax returns.
Lines 8a–8c. Limited liability company (LLC) information. An
LLC is an entity organized under the laws of a state or foreign
country as a limited liability company. For federal tax purposes, an
LLC may be treated as a partnership or corporation or be
disregarded as an entity separate from its owner.
By default, a domestic LLC with only one member is disregarded
as an entity separate from its owner and must include all of its
income and expenses on the owner's tax return (for example,
Schedule C (Form 1040)). For more information on single-member
Also, by default, a domestic LLC with two or more members is
treated as a partnership. A domestic LLC may file Form 8832 to
avoid either default classification and elect to be classified as an
association taxable as a corporation. For more information on entity
classifications (including the rules for foreign entities), see Form
8832 and its instructions.
If the answer to line 8a is “Yes,” enter the number of LLC
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
entity as a disregarded entity, enter “1” on line 8b.
Line 3. Executor, administrator, trustee, “care of” name. For
trusts, enter the name of the trustee. For estates, enter the name of
the executor, administrator, personal representative, or other
fiduciary. If the entity applying has a designated person to receive
tax information, enter that person's name as the “care of” person.
Enter the individual's first name, middle initial, and last name.
Lines 4a–4b. Mailing address. Enter the mailing address for the
entity's correspondence. If the entity's address is outside the United
States or its territories, you must enter the city, province or state,
postal code, and the name of the country. Don't abbreviate the
country name. If line 3 is completed, enter the address for the
executor, trustee, or “care of” person. Generally, this address will be
used on all tax returns.
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
acceptance or nonacceptance letter sent.
File Form 8822-B to report any subsequent changes to the
entity's mailing address.
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Don't file Form 8832 if the LLC accepts the default
classifications above. If the LLC timely files Form 2553, it will
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CAUTION
be treated as a corporation as of the effective date of the S
Lines 5a–5b. Street address. Provide the entity's physical address
only if different from its mailing address shown on lines 4a–4b. Don't
enter a P.O. box number here. If the entity's address is outside the
United States or its territories, you must enter the city, province or
state, postal code, and the name of the country. Don't abbreviate the
country name.
corporation election as long as it meets all other requirements to
qualify as an S corporation. The LLC doesn't need to file Form 8832
in addition to Form 2553. See the Instructions for Form 2553.
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 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.
Lines 7a–7b. Name of responsible party. Enter the full name (first
name, middle initial, last name, if applicable) and SSN, ITIN, or EIN
of the entity's responsible party.
This isn't an election for a tax classification of an entity. See
Disregarded entities, later.
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Responsible party defined. The “responsible party” is the
person who ultimately owns or controls the entity or who exercises
ultimate effective control over the entity. The person identified as the
responsible party should have a level of control over, or entitlement
to, the funds or assets in the entity that, as a practical matter,
enables the person, directly or indirectly, to control, manage, or
direct the entity and the disposition of its funds and assets. Unless
the applicant is a government entity, the responsible party
must be an individual (that is, a natural person), not an entity.
Sole proprietor. Check this box if you file Schedule C or
Schedule F (Form 1040) and have a qualified plan, or are required to
file excise, employment, alcohol, tobacco, or firearms returns, or are
a payer of gambling winnings. Enter your SSN or ITIN in the space
provided. If you're a nonresident alien with no effectively connected
income from sources within the United States, enter “N/A.” You don't
need to enter an SSN or ITIN.
Corporation. This box is for any corporation other than a
personal service corporation. If you check this box, enter the income
tax form number to be filed by the entity in the space provided.
For entities with shares or interests traded on a public exchange,
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or which are registered with the Securities and Exchange
Commission, “responsible party” is (a) the principal officer, if the
entity is a corporation; or (b) a general partner, if a partnership. The
general requirement that the responsible party be an individual
applies to these entities. For example, if a corporation is the general
partner of a publicly traded partnership for which Form SS-4 is filed,
then the responsible party of the partnership is the principal officer of
the corporation.
Unless you are a church, or church-controlled organization,
if you are a corporation that is a nonprofit entity, check the
“other nonprofit organization" box, and specify the purpose.
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If you entered “1120-S” after the Corporation checkbox, the
corporation must file Form 2553 no later than the 15th day of
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CAUTION
the 3rd month of the tax year the election is to take effect.
For tax-exempt organizations, the responsible party is generally
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Until Form 2553 has been received and approved, you will be
considered a Form 1120 filer. See the Instructions for Form 2553.
the same as the “principal officer” as defined in the Form 990
instructions.
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Instr. for Form SS-4 (Rev. 12-2023)
Personal service corporation. Check this box if the entity is a
personal service corporation. An entity is a personal service
corporation for a tax year only if:
the Indian Reorganization Act of 1934, or Section 3 of the Oklahoma
Indian Welfare Act.
For more information, see Regulations section 301.7701-1(a)(3),
Rev. Rul. 94-16, 1994-1 C.B. 19, available at IRS.gov/pub/irs-tege/
rr94_16.pdf, and Rev. Rul. 94-65, 1994-2 C.B. 14, available at
Other. If not specifically listed, check the Other box and enter the
type of entity and the type of return, if any, that will be filed (for
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
The principal activity of the entity during the testing period
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(generally the prior tax year) for the tax year is the performance of
personal services substantially by employee-owners, and
The employee-owners own at least 10% of the fair market value of
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the outstanding stock in the entity on the last day of the testing
period.
Personal services include performance of services in such fields
as accounting, actuarial science, architecture, consulting,
engineering, health (including veterinary services), law, and the
performing arts. For more information about personal service
corporations, see the Instructions for Form 1120 and Pub. 542.
Household employer. If you're an individual that will employ
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someone to provide services in your household, check the Other box
and enter “Household employer” and your SSN. If you're a trust that
qualifies as a household employer, you don't need a separate EIN for
reporting tax information relating to household employees; use the
EIN of the trust.
If the corporation is recently formed, the testing period
begins on the first day of its tax year and ends on the earlier
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of the last day of its tax year, or the last day of the calendar
Household employer agent. If you're an agent of a household
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year in which its tax year begins.
employer that is a disabled individual or other welfare recipient
receiving home care services through a state or local program,
check the Other box and enter “Household employer agent.” For
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
government box.
Other nonprofit organization. Check the Other nonprofit
organization box if the nonprofit organization is other than a church
or church-controlled organization and specify the type of nonprofit
organization (for example, an educational organization).
If the organization also seeks tax-exempt status, you must
QSub. For a qualified subchapter S subsidiary (QSub) check the
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file either Form 1023 (or Form 1023-EZ) or Form 1024. See
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Other box and specify “QSub.” See Rev. Rul. 2008-18, 2008-13
I.R.B. 674, if the QSub election is made pursuant to a reorganization
CAUTION
Pub. 557 for more information.
If the organization is covered by a group exemption letter, enter
the four-digit group exemption number (GEN) in the last entry. (Don't
confuse the GEN with the 9-digit EIN.) If you don't know the GEN,
contact the parent organization. See Pub. 557 for more information
about group exemption letters.
If the organization is a section 527 political organization, check
the Other nonprofit organization box and specify “Section 527
organization” in the space to the right. To be recognized as exempt
from tax, a section 527 political organization must electronically file
Form 8871, Political Organization Notice of Section 527 Status,
within 24 hours of the date on which the organization was
established. The organization may also have to file Form 8872,
Political Organization Report of Contributions and Expenditures.
more information.
Estate. An estate is a legal entity created as a result of a person's
death. Enter the SSN or ITIN of the deceased person in the space
provided.
Plan administrator. If the plan administrator is an individual,
enter the plan administrator's taxpayer identification number (TIN) in
the space provided.
REMIC. Check this box if the entity has elected to be treated as a
real estate mortgage investment conduit (REMIC). See the
Instructions for Form 1066 for more information.
State/local government. State and local governments generally
have the characteristics of a government, such as powers of
taxation, law enforcement, and civil authority. If you're unsure
whether or not your organization is a government, search “What are
government entities?” at IRS.gov for clarification.
Federal government. The federal government is made up of the
Executive, Legislative, and Judicial branches, as well as
independent federal agencies. Unions, Veterans of Foreign Wars
(VFW) organizations, and political organizations aren't federal
agencies.
Indian tribal government/enterprise. Check the box for Indian
tribal governments/enterprises for a governing body of any tribe,
band, community, village, or group of Indians, or (if applicable)
Alaska Natives, but only if the Secretary of the Treasury (after
consultation with the Secretary of the Interior) determines that the
governing body exercises governmental functions.
Withholding agent. If you're a withholding agent required to file
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Form 1042, check the Other box and enter “Withholding agent.”
Disregarded entities. A disregarded entity is an eligible entity
that is treated as an entity not separate from its single owner for
income tax purposes. Disregarded entities include single-member
limited liability companies (LLCs) and certain qualified foreign
entities. See the instructions for Forms 8832 and 8869, and
Regulations section 301.7701-3 for more information on domestic
and foreign disregarded entities.
The disregarded entity is required to use its name and EIN for
reporting and payment of employment taxes; to register for excise
tax activities on Form 637; to pay and report excise taxes reported
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
wholly owned by a foreign person, to file information returns on Form
5472. See the instructions for the employment and excise tax returns
and Form 5472 for more information.
Complete Form SS-4 for disregarded entities as follows.
If a disregarded entity is filing Form SS-4 to obtain an EIN
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because it is required to report and pay employment and excise
taxes, or for non-federal purposes such as a state requirement,
check the Other box for line 9a and write “Disregarded entity” (or
“Disregarded entity-sole proprietorship” if the owner of the
disregarded entity is an individual).
If the disregarded entity is requesting an EIN for purposes of filing
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Form 5472, as required under section 6038A for a U.S. disregarded
entity that is wholly owned by a foreign person, check the Other box
for line 9a and write “Foreign-owned U.S. disregarded entity-Form
5472.”
If the disregarded entity is requesting an EIN for purposes of filing
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Form 8832 to elect classification as an association taxable as a
corporation, or Form 2553 to elect S corporation status, check the
Corporation box for line 9a and write “Single-member” and the form
number of the return that will be filed (Form 1120 or 1120-S).
If the disregarded entity is requesting an EIN because it has
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acquired one or more additional owners and its classification has
changed to partnership under the default rules of Regulations
section 301.7701-3(f), check the Partnership box for line 9a.
If a foreign eligible entity is requesting an EIN for purposes of
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filing Form 8832 to elect classification as a disregarded entity, check
Similarly, check this box if you are requesting an EIN for a tribal
enterprise that is not recognized as a separate entity for federal
income tax purposes, for example, a corporation under Section 17 of
the Other box for line 9a and write “foreign disregarded entity.”
Line 10. Reason for applying. Check only one box. Don't enter
“N/A.” A selection is required.
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Instr. for Form SS-4 (Rev. 12-2023)
Started new business. Check this box if you're starting a new
business that requires an EIN. If you check this box, enter the type of
business being started. Don't apply if you already have an EIN and
are only adding another place of business.
Hired employees. Check this box if the existing business is
requesting an EIN because it has hired or is hiring employees and is
therefore required to file employment tax returns. Don't apply if you
already have an EIN and are only hiring employees. For information
on employment taxes (for example, for family members), see Pub.
15.
year (including a period of 52 or 53 weeks). A calendar year is 12
consecutive months ending on December 31. A fiscal year is either
12 consecutive months ending on the last day of any month other
than December or a 52-53 week year. For more information on
accounting periods, see Pub. 538.
Individuals. Your tax year will generally be a calendar year.
Partnerships. Partnerships must adopt one of the following tax
years.
The tax year of the majority of its partners.
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The tax year common to all of its principal partners.
The tax year that results in the least aggregate deferral of income.
In certain cases, some other tax year.
You must make electronic deposits of all depository taxes
(such as employment tax, excise tax, and corporate income
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See the Instructions for Form 1065 for more information.
REMICs. REMICs must have a calendar year as their tax year.
Personal service corporations. A personal service corporation
CAUTION
tax) using EFTPS. See Pub. 15 and Pub. 966.
Banking purpose. Check this box if you're requesting an EIN for
banking purposes only, and enter the banking purpose (for example,
a bowling league for depositing dues or an investment club for
dividend and interest reporting).
Changed type of organization. Check this box if the business is
changing its type of organization. For example, the business was a
sole proprietorship and has been incorporated or has become a
partnership. If you check this box, specify in the space provided
(including available space immediately below) the type of change
made. For example, “From sole proprietorship to partnership.”
Purchased going business. Check this box if you purchased an
existing business. Don't use the former owner's EIN unless you
became the “owner” of a corporation by acquiring its stock.
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
nonexempt charitable trust or a split-interest trust.
Exception. Don't file this form for certain grantor-type trusts. The
trustee doesn't need an EIN for the trust if the trustee furnishes the
name and TIN of the grantor/owner and the address of the trust to all
payers. However, grantor trusts that don't file using Optional Method
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
Form 1041.
must generally adopt a calendar year unless it meets one of the
following requirements.
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
•
•
calendar year.
Trusts. Generally, a trust must adopt a calendar year except for
the following trusts.
Tax-exempt trusts.
Charitable trusts.
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Grantor-owned trusts.
Line 13. Highest number of employees expected in the next 12
months. Complete each box by entering the number (including zero
(-0-)) of Agricultural, Household, or Other employees expected by
the applicant in the next 12 months.
If no employees are expected, skip line 14.
Line 14. Do you want to file Form 944? If you expect your
employment tax liability to be $1,000 or less in a full calendar year,
you're eligible to file Form 944 annually (once each year) instead of
filing Form 941 quarterly (every 3 months). Your employment tax
liability will generally be $1,000 or less if you expect to pay $5,000 or
less in total wages subject to social security and Medicare taxes and
federal income tax withholding. For employers in the U.S. territories,
generally, if you pay $6,536 or less in wages subject to social
security and Medicare taxes, you're likely to pay $1,000 or less in
employment taxes. If you qualify and want to file Form 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.
Don't check this box if you're applying for a trust EIN when a
new pension plan is established. Check the Created a
pension plan box.
TIP
Created a pension plan. Check this box if you have created a
pension plan and need an EIN for reporting purposes. Also, enter
the type of plan in the space provided. For more information about
pension plans, visit IRS.gov and enter “Types of retirement plans” in
the search box.
Once you check the box, you must continue to file Form 944,
regardless of the amount of tax shown on your return, until
!
CAUTION
the IRS instructs you to file Form 941.
Check this box if you're applying for a trust EIN when a new
For more information on employment taxes, see Pub. 15.
pension plan is established. In addition, check the Other box
TIP
on line 9a and write “Created a pension plan” in the space
Line 15. First date wages or annuities were paid. If the business
has employees, enter the date on which the business began to pay
wages or annuities. For foreign applicants, this is the date you began
to pay wages in the United States. If the business doesn't plan to
have employees, enter “N/A.”
Withholding agent. Enter the date you began or will begin to pay
income (including annuities) to a nonresident alien. This also applies
to individuals who are required to file Form 1042 to report alimony
paid to a nonresident alien. For foreign applicants, this is the date
you began or will begin to pay income (including annuities) to a
nonresident alien in the United States.
provided.
Other. Check this box if you're requesting an EIN for any other
reason, and enter the reason. For example, a newly formed state
government entity should enter “Newly formed state government
entity” in the space provided. A foreign-owned U.S. disregarded
entity required to file Form 5472 should enter “Foreign-owned U.S.
disregarded entity filing Form 5472” in the space provided.
Line 11. Date business started or acquired. If you're starting a
new business, enter the starting date of the business. If the business
you acquired is already operating, enter the date you acquired the
business. For foreign applicants, this is the date you began or
acquired a business in the United States. If you're changing the form
of ownership of your business, enter the date the new ownership
entity began. Trusts should enter the date the trust was funded or the
date that the trust was required to obtain an EIN under Regulations
section 301.6109-1(a)(2). Estates should enter the date of death of
the decedent whose name appears on line 1 or the date when the
estate was legally funded.
Line 16. Check the one box on line 16 that best describes the
principal activity of the applicant's business. Check the Other box
(and specify the applicant's principal activity) if none of the listed
boxes applies. You must check a box.
Construction. Check this box if the applicant is engaged in
erecting buildings or engineering projects (for example, streets,
highways, bridges, and tunnels). The term “construction” also
includes special trade contractors (for example, plumbing, HVAC,
electrical, carpentry, concrete, excavation, etc., contractors).
Real estate. Check this box if the applicant is engaged in renting
or leasing real estate to others; managing, selling, buying, or renting
Line 12. Closing month of accounting year. Enter the last month
of your accounting year or tax year. An accounting or tax year is
usually 12 consecutive months, either a calendar year or a fiscal
5
Instr. for Form SS-4 (Rev. 12-2023)
real estate for others; or providing related real estate services (for
example, appraisal services). Also, check this box for mortgage real
estate investment trusts (REITs). Mortgage REITs are engaged in
issuing shares of funds consisting primarily of portfolios of real
estate mortgage assets with gross income of the trust solely derived
from interest earned.
the EIN (online, telephone, or fax); however, the EIN notice will be
mailed to the taxpayer.
If the third-party designee’s address or telephone number
matches the address or telephone number of the taxpayer,
!
CAUTION
the application must be mailed or faxed.
Rental & leasing. Check this box if the applicant is engaged in
providing tangible goods such as autos, computers, consumer
goods, or industrial machinery and equipment to customers in return
for a periodic rental or lease payment. Also, check this box for equity
real estate investment trusts (REITs). Equity REITs are engaged in
issuing shares of funds consisting primarily of portfolios of real
estate assets with gross income of the trust derived from renting real
property.
Manufacturing. Check this box if the applicant is engaged in the
mechanical, physical, or chemical transformation of materials,
substances, or components into new products. The assembling of
component parts of manufactured products is also considered to be
manufacturing.
Transportation & warehousing. Check this box if the applicant
provides transportation of passengers or cargo; warehousing or
storage of goods; scenic or sight seeing transportation; or support
activities related to transportation.
Finance & insurance. Check this box if the applicant is engaged
in transactions involving the creation, liquidation, or change of
ownership of financial assets and/or facilitating such financial
transactions; underwriting annuities/insurance policies; facilitating
such underwriting by selling insurance policies or in providing other
insurance or employee-benefit related services.
Health care & social assistance. Check this box if the applicant
is engaged in providing physical, medical, or psychiatric care; or in
providing social assistance activities, such as youth centers,
adoption agencies, individual/family services, temporary shelters,
daycare, etc.
Accommodation & food services. Check this box if the
applicant is engaged in providing customers with lodging, meal
preparation, snacks, or beverages for immediate consumption.
Wholesale-agent/broker. Check this box if the applicant is
engaged in arranging for the purchase or sale of goods owned by
others or purchasing goods on a commission basis for goods traded
in the wholesale market, usually between businesses.
Wholesale-other. Check this box if the applicant is engaged in
selling goods in the wholesale market generally to other businesses
for resale on their own account, goods used in production, or capital
or durable nonconsumer goods.
Signature. When required, the application must be signed by (a)
the individual, if the applicant is an individual; (b) the president, vice
president, or other principal officer, if the applicant is a corporation;
(c) a responsible and duly authorized member or officer having
knowledge of its affairs, if the applicant is a partnership, government
entity, or other unincorporated organization; or (d) the fiduciary, if the
applicant is a trust or an estate. Foreign applicants may have any
duly authorized person (for example, division manager) sign Form
SS-4.
Privacy Act and Paperwork Reduction Act Notice. We ask for
the information on this form to carry out the Internal Revenue laws of
the United States. We need it to comply with section 6109 and the
regulations thereunder, which generally require the inclusion of an
employer identification number (EIN) on certain returns, statements,
or other documents filed with the Internal Revenue Service. If your
entity is required to obtain an EIN, you're required to provide all of
the information requested on this form. Information on this form may
be used to determine which federal tax returns you're required to file
and to provide you with related forms and publications.
We disclose this form to the Social Security Administration (SSA)
for their use in determining compliance with applicable laws. We may
give this information to the Department of Justice for use in civil
and/or criminal litigation, and to cities, states, the District of
Columbia, and U.S. commonwealths and territories for use in
administering their tax laws. We may also disclose this information to
other countries under a tax treaty, to federal and state agencies to
enforce federal nontax criminal laws, and to federal law enforcement
and intelligence agencies to combat terrorism.
We will be unable to issue an EIN to you unless you provide all of
the requested information that applies to your entity. Providing false
information could subject you to penalties.
You're not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a
form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue
law. Generally, tax returns and return information are confidential, as
required by section 6103.
Retail. Check this box if the applicant is engaged in selling
merchandise to the general public from a fixed store; by direct,
mail-order, or electronic sales; or by using vending machines.
Other. Check this box if the applicant is engaged in an activity not
described above. Describe the applicant's principal business activity
in the space provided.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated average time
is:
Line 17. Use line 17 to describe the applicant's principal line of
business in more detail. For example, if you checked the
Recordkeeping
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42 min.
Construction box on line 16, enter additional detail such as “General
contractor for residential buildings” on line 17. An entry is required.
For mortgage REITs, indicate mortgage REIT; and for equity REITs,
indicate what type of real property is the principal type (residential
REIT, nonresidential REIT, miniwarehouse REIT, etc.).
Learning about the law or the form
Preparing, copying, assembling, and sending the
form to the IRS
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52 min.
Line 18. Check the applicable box to indicate whether or not the
applicant entity applying for an EIN was issued one previously.
If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would be
FormComments. Or you can write to the Internal Revenue Service,
Tax Forms and Publications Division, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224. Don't send Form SS-4 to this
Third-Party Designee. Complete this section only if you want to
authorize the named individual to answer questions about the
completion of Form SS-4 and receive the entity’s newly assigned
EIN. You must complete the signature area for the authorization to
be valid. The designee’s authority terminates at the time the EIN is
assigned and released to the designee. EINs are released to
authorized third-party designees by the method they used to obtain
6
Instr. for Form SS-4 (Rev. 12-2023)