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Form SS-4 Instructions

Instructions for Form SS-4, Application for Employer Identification Number (EIN)

Rev. December 2023

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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  
information has been available in the instructions for Line 14.  
Indian tribal governments/enterprises. We added guidance to  
Line 1 and Line 9a, later, for Indian tribal governments, and for  
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.  
TIP  
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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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  
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.  
TIP  
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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CAUTION  
you can't use the online application to obtain an EIN. Please  
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CAUTION  
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  
IRS.gov. See How To Apply for an EIN, later.  
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  
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  
Activities).  
Form 720, Quarterly Federal Excise Tax Return.  
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  
taxpayers. Only international applicants can receive an EIN  
Income Tax Return.  
Form 1023, Application for Recognition of Exemption Under  
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CAUTION  
by telephone.  
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  
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  
apply for an EIN. The numbers may change without notice. Fax-TIN  
is available 24 hours a day, 7 days a week.  
Section 501(a).  
Schedule C (Form 1040), Profit or Loss From Business (Sole  
Proprietorship).  
Schedule F (Form 1040), Profit or Loss From Farming.  
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  
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.  
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  
appropriate address listed in Where To File or Fax, later. You will  
receive your EIN in the mail in approximately 4 weeks. Also, see  
Withholding.  
Instructions for Form 1065, U.S. Return of Partnership Income.  
Instructions for Form 1066, U.S. Real Estate Mortgage Investment  
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.  
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.  
TIP  
Form 8822-B, Change of Address or Responsible Party —  
Business.  
Where To File or Fax  
Form 8832, Entity Classification Election.  
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.  
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.  
Tax help for your business is available at IRS.gov/  
TIP  
You can download or print all of the forms and publications you  
may need on IRS.gov/FormsPubs. Otherwise, you can go to  
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.  
2
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  
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,  
administrator, personal representative, or other fiduciary.  
File Form 8822-B to report any subsequent changes to  
responsible party information.  
TIP  
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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CAUTION  
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  
LLCs, see Disregarded entities, later.  
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.  
TIP  
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  
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CAUTION  
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,  
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.  
TIP  
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  
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  
EIN, see Lines 7a-7b, earlier.  
The principal activity of the entity during the testing period  
(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  
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  
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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CAUTION  
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  
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  
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  
under section 368(a)(1)(F), and Disregarded entities below.  
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.  
Form 8872 must be filed electronically. Go to IRS.gov/PolOrgs for  
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  
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  
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  
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  
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  
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  
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.  
4
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.  
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  
!
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.  
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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ꢀ8 hr., 36 min.  
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  
happy to hear from you. You can send us comments at IRS.gov/  
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  
address. Instead, see Where To File or Fax, earlier.  
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)