8582 Passive Activity Loss Limitations

5
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transmitted all R
text files for this
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Date

Form

SS-4

Department of the Treasury
Internal Revenue Service

䊳

See separate instructions for each line.

䊳

1

Legal name of entity (or individual) for whom the EIN is being requested

2

Trade name of business (if different from name on line 1)

3

Revised proofs
requested

OMB No. 1545-0003
EIN

Executor, administrator, trustee, “care of” name

4a Mailing address (room, apt., suite no. and street, or P.O. box) 5a Street address (if different) (Do not enter a P.O. box.)
4b City, state, and ZIP code
6

5b City, state, and ZIP code

County and state where principal business is located
7b SSN, ITIN, or EIN

Type of entity (check only one box)

Estate (SSN of decedent)
Plan administrator (SSN)

Partnership

Trust (SSN of grantor)

Corporation (enter form number to be filed)

9

Signature

Keep a copy for your records.

Sole proprietor (SSN)

8b

Date

O.K. to print

(For use by employers, corporations, partnerships, trusts, estates, churches,
government agencies, Indian tribal entities, certain individuals, and others.)

7a Name of principal officer, general partner, grantor, owner, or trustor
8a

Action

Application for Employer Identification Number

(Rev. February 2006)

Type or print clearly.

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM SS-4, PAGE 1 of 2
MARGINS: 25mm (1") HEAD, CENTER SIDES. PRINTS: HEAD to FOOT
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄2 ") X 559mm (22"), FOLD TO 216mm (81⁄2 ") X 279mm (11")
PERFORATE: NONE
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

䊳

Personal service corporation
Church or church-controlled organization
Other nonprofit organization (specify) 䊳
Other (specify) 䊳
If a corporation, name the state or foreign country
(if applicable) where incorporated
Reason for applying (check only one box)
Started new business (specify type)

䊳

State/local government
Federal government/military

National Guard
Farmers’ cooperative

REMIC
Indian tribal governments/enterprises
Group Exemption Number (GEN) 䊳
State

Foreign country

Banking purpose (specify purpose)

䊳

Changed type of organization (specify new type)

䊳

Purchased going business

10

Hired employees (Check the box and see line 12.)
Created a trust (specify type) 䊳
Compliance with IRS withholding regulations
Created a pension plan (specify type) 䊳
Other (specify) 䊳
Date business started or acquired (month, day, year). See instructions.
11 Closing month of accounting year

12

First date wages or annuities were paid (month, day, year). Note. If applicant is a withholding agent, enter date income will first be paid to
䊳
nonresident alien. (month, day, year)

13

Highest number of employees expected in the next 12 months (enter -0- if none).

14

Do you expect to have $1,000 or less in employment tax liability for the calendar
year?
Yes
No. (If you expect to pay $4,000 or less in wages, you can mark yes.)
Check one box that best describes the principal activity of your business.
Health care & social assistance
Construction
Rental & leasing
Transportation & warehousing
Accommodation & food service
Other (specify)
Real estate
Manufacturing
Finance & insurance

15

Indicate principal line of merchandise sold, specific construction work done, products produced, or services provided.

16a

Has the applicant ever applied for an employer identification number for this or any other business?
Note. If “Yes,” please complete lines 16b and 16c.

16b

If you checked “Yes” on line 16a, give applicant’s legal name and trade name shown on prior application if different from line 1 or 2 above.
Legal name 䊳
Trade name 䊳

16c

Agricultural

Household

Other

Wholesale–agent/broker
Wholesale–other
Retail

Yes

No

Approximate date when, and city and state where, the application was filed. Enter previous employer identification number if known.
Approximate date when filed (mo., day, year)

City and state where filed

Previous EIN
..
..

Complete this section only if you want to authorize the named individual to receive the entity’s EIN and answer questions about the completion of this form.

Third
Party
Designee

Designee’s name

Designee’s telephone number (include area code)

Address and ZIP code

Designee’s fax number (include area code)

(
(

Under penalties of perjury, I declare that I have examined this application, and to the best of my knowledge and belief, it is true, correct, and complete.
Name and title (type or print clearly)

䊳

)
)

Applicant’s telephone number (include area code)

(

)

Applicant’s fax number (include area code)
Signature

䊳

Date

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.

䊳

(
Cat. No. 16055N

)
Form

SS-4

(Rev. 2-2006)

5
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM SS-4, PAGE 2 of 2
MARGINS: TOP 13mm (1⁄2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄2 ") x 279mm (11")
PERFORATE: NONE
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form SS-4 (Rev. 2-2006)

Page

2

Do I Need an EIN?
File Form SS-4 if the applicant entity does not already have an EIN but is required to show an EIN on any
return, statement, or other document.1 See also the separate instructions for each line on Form SS-4.
IF the applicant...

AND...

THEN...

Started a new business

Does not currently have (nor expect to have)
employees

Complete lines 1, 2, 4a–8a, 8b (if applicable),
and 9–16c.

Hired (or will hire)
employees, including
household employees

Does not already have an EIN

Complete lines 1, 2, 4a–6, 7a–b (if applicable),
8a, 8b (if applicable), and 9–16c.

Opened a bank account

Needs an EIN for banking purposes only

Complete lines 1–5b, 7a–b (if applicable), 8a,
9, and 16a–c.

Changed type of
organization

Either the legal character of the organization
or its ownership changed (for example, you
incorporate a sole proprietorship or form a
partnership)2

Complete lines 1–16c (as applicable).

Purchased a going
business3

Does not already have an EIN

Complete lines 1–16c (as applicable).

Created a trust

The trust is other than a grantor trust or an
IRA trust4

Complete lines 1–16c (as applicable).

Created a pension plan as
a plan administrator5

Needs an EIN for reporting purposes

Complete lines 1, 3, 4a–b, 8a, 9, and 16a–c.

Is a foreign person needing
an EIN to comply with IRS
withholding regulations

Needs an EIN to complete a Form W-8 (other
than Form W-8ECI), avoid withholding on
portfolio assets, or claim tax treaty benefits6

Complete lines 1–5b, 7a–b (SSN or ITIN
optional), 8a–9, and 16a–c.

Is administering an estate

Needs an EIN to report estate income on
Form 1041

Complete lines 1, 2, 3, 4a–6, 8a, 9-11, 12-15
(if applicable), and 16a–c.

Is a withholding agent for
taxes on non-wage income
paid to an alien (i.e.,
individual, corporation, or
partnership, etc.)

Is an agent, broker, fiduciary, manager, tenant,
or spouse who is required to file Form 1042,
Annual Withholding Tax Return for U.S.
Source Income of Foreign Persons

Complete lines 1, 2, 3 (if applicable), 4a–5b,
7a–b (if applicable), 8a, 9, and 16a–c.

Is a state or local agency

Serves as a tax reporting agent for public
assistance recipients under Rev. Proc. 80-4,
1980-1 C.B. 5817

Complete lines 1, 2, 4a–5b, 8a, 9, and 16a–c.

Is a single-member LLC

Needs an EIN to file Form 8832, Entity
Classification Election, for filing employment tax
returns, or for state reporting purposes8

Complete lines 1–16c (as applicable).

Is an S corporation

Needs an EIN to file Form 2553, Election by a
Small Business Corporation9

Complete lines 1–16c (as applicable).

1

For example, a sole proprietorship or self-employed farmer who establishes a qualified retirement plan, or is required to file excise, employment, alcohol, tobacco, or
firearms returns, must have an EIN. A partnership, corporation, REMIC (real estate mortgage investment conduit), nonprofit organization (church, club, etc.), or
farmers’ cooperative must use an EIN for any tax-related purpose even if the entity does not have employees.

2

However, do not apply for a new EIN if the existing entity only (a) changed its business name, (b) elected on Form 8832 to change the way it is taxed (or is
covered by the default rules), or (c) terminated its partnership status because at least 50% of the total interests in partnership capital and profits were sold or
exchanged within a 12-month period. The EIN of the terminated partnership should continue to be used. See Regulations section 301.6109-1(d)(2)(iii).
Do not use the EIN of the prior business unless you became the “owner” of a corporation by acquiring its stock.

3
4

However, grantor trusts that do not file using Optional Method 1 and IRA trusts that are required to file Form 990-T, Exempt Organization Business Income Tax
Return, must have an EIN. For more information on grantor trusts, see the Instructions for Form 1041.

5

A plan administrator is the person or group of persons specified as the administrator by the instrument under which the plan is operated.

6

Entities applying to be a Qualified Intermediary (QI) need a QI-EIN even if they already have an EIN. See Rev. Proc. 2000-12.

7

See also Household employer on page 3. Note. State or local agencies may need an EIN for other reasons, for example, hired employees.

8

Most LLCs do not need to file Form 8832. See Limited liability company (LLC) on page 4 for details on completing Form SS-4 for an LLC.

9

An existing corporation that is electing or revoking S corporation status should use its previously-assigned EIN.

Printed on recycled paper

PAGER/SGML

Userid: ________
Fileid: ISS4.SGM

Leading adjust: 0%
( 1-Feb-2006)

❏

Draft
(Init. & date)

❏

Ok to Print

Filename: D:\USERS\xgtgb\documents\epicfiles\2005iSS-4.sgm

Page 1 of 6

Instructions for Form SS-4

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Instructions for Form SS-4

Department of the Treasury
Internal Revenue Service

(Rev. February 2006)
Application for Employer Identification Number
Section references are to the Internal Revenue Code unless otherwise noted.

General Instructions
Use these instructions to complete Form SS-4,
Application for Employer Identification Number. Also see
Do I Need an EIN? on page 2 of Form SS-4.

How To Apply

Purpose of Form
Use Form SS-4 to apply for an employer identification
number (EIN). An EIN is a nine-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.

!

CAUTION

you would like to receive Form 8109, call
1-800-829-4933. Allow 5 to 6 weeks for delivery. For
more information on federal tax deposits, see Pub. 15
(Circular E).

An EIN is for use in connection with your business
activities only. Do not use your EIN in place of
your social security number (SSN).

Reminders
Apply online. Generally, you can apply for and receive
an EIN online using the Internet. See How To Apply
below.
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 the proprietorship
incorporates or enters into a partnership, a new EIN is
required. Also, each corporation in an affiliated group
must have its own EIN.
EIN applied for, but not received. If you do not 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.
Do not show your SSN as an EIN on returns.
If you do not 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.
Federal tax deposits. New employers that have a
federal tax obligation will be pre-enrolled in the Electronic
Federal Tax Payment System (EFTPS). EFTPS allows
you to make all of your federal tax payments online at
www.eftps.gov or by telephone. Shortly after we have
assigned you your EIN, you will receive instructions by
mail for activating your EFTPS enrollment. You will also
receive an EFTPS Personal Identification Number (PIN)
that you will use to make your payments, as well as
instructions for obtaining an Internet password you will
need to make payments online.
If you are not required to make deposits by EFTPS,
you can use Form 8109, Federal Tax Deposit (FTD)
Coupon, to make deposits at an authorized depositary. If

You can apply for an EIN online, by telephone, by fax, or
by mail depending on how soon you need to use the EIN.
Use only one method for each entity so you do not
receive more than one EIN for an entity.
Online. Generally, you can receive your EIN by Internet
and use it immediately to file a return or make a payment.
Go to the IRS website at www.irs.gov/businesses and
click on Employer ID Numbers.
Applicants that may not apply online. The online
application process is not yet available to:
• Applicants with foreign addresses (including Puerto
Rico),
• Limited Liability Companies (LLCs) that have not yet
determined their entity classification for federal tax
purposes (see Limited liability company (LLC) on
page 4),
• Real Estate Investment Conduits (REMICs),
• State and local governments,
• Federal Government/Military, and
• Indian Tribal Governments/Enterprises.
Telephone. You can receive your EIN by telephone and
use it immediately to file a return or make a payment.
Call the IRS at 1-800-829-4933. (International applicants
must call 215-516-6999.) The hours of operation are 7:00
a.m. to 10:00 p.m. local time (Pacific time for Alaska and
Hawaii). The person making the call must be authorized
to sign the form or be an authorized designee. See
Signature and Third Party Designee on page 6. Also see
the TIP below.
If you are applying by telephone, it will be helpful to
complete Form SS-4 before contacting the IRS. An IRS
representative will use the information from the Form
SS-4 to establish your account and assign you an EIN.
Write the number you are 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
(facsimile) the signed Form SS-4 (including any Third
Party Designee authorization) within 24 hours to the IRS
address provided by the IRS representative.
Taxpayer representatives can apply for an EIN on
TIP behalf of their client and request that the EIN be
faxed to their client on the same day. Note. By
using this procedure, you are authorizing the IRS to fax
the EIN without a cover sheet.
Fax. Under the Fax-TIN program, you can receive your
EIN by fax within 4 business days. Complete and fax
Form SS-4 to the IRS using the Fax-TIN number listed on
page 2 for your state. A long-distance charge to callers
outside of the local calling area will apply. Fax-TIN

Cat. No. 62736F

Page 2 of 6

Instructions for Form SS-4

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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.
Be sure to provide your fax number so the IRS can fax
the EIN back to you.
Note. By using this procedure, you are authorizing the
IRS to fax the EIN without a cover sheet.
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 service center address for your state. You
will receive your EIN in the mail in approximately 4
weeks. See also Third Party Designee on page 6.

purchased from the National Technical Information
Service (NTIS).
To order Pub. 1796, IRS Tax Products CD, call
1-877-CDFORMS (1-877-233-6767) toll free or connect
to www.irs.gov/cdorders.

Call 1-800-829-4933 to verify a number or to ask
about the status of an application by mail.

The following forms and instructions may be useful to
filers of Form SS-4.
• Form 990-T, Exempt Organization Business Income
Tax Return.
• Instructions for Form 990-T.
• Schedule C (Form 1040), Profit or Loss From
Business.
• Schedule F (Form 1040), Profit or Loss From Farming.
• Instructions for Form 1041 and Schedules A, B, D, G,
I, J, and K-1, U.S. Income Tax Return for Estates and
Trusts.
• Form 1042, Annual Withholding Tax Return for U.S.
Source Income of Foreign Persons.
• 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 Forms 1120 and 1120-A.
• Form 2553, Election by a Small Business Corporation.
• Form 2848, Power of Attorney and Declaration of
Representative.
• Form 8821, Tax Information Authorization.
• Form 8832, Entity Classification Election.
For more information about filing Form SS-4 and
related issues, see:
• Pub. 51 (Circular A), Agricultural Employer’s Tax
Guide;
• Pub. 15 (Circular E), Employer’s Tax Guide;
• Pub. 538, Accounting Periods and Methods;
• Pub. 542, Corporations;
• Pub. 557, Tax-Exempt Status for Your Organization;
• Pub. 583, Starting a Business and Keeping Records;
• Pub. 966, The Secure Way to Pay Your Federal Taxes
for Business and Individual Taxpayers;
• Pub. 1635, Understanding Your EIN;
• Package 1023, Application for Recognition of
Exemption Under Section 501(c)(3) of the Internal
Revenue Code; and
• Package 1024, Application for Recognition of
Exemption Under Section 501(a).

Tax Help for Your Business
IRS-sponsored Small Business Workshops provide
information about your federal and state tax obligations.
For information about workshops in your area, call
1-800-829-4933.

Related Forms and Publications

Where to Fax or File
If your principal business,
office or agency, or legal
residence in the case of an
individual, is located in:
Connecticut, Delaware, District
of Columbia, Florida, Georgia,
Maine, Maryland,
Massachusetts, New
Hampshire, New Jersey, New
York, North Carolina, Ohio,
Pennsylvania, Rhode Island,
South Carolina, Vermont,
Virginia, West Virginia
Illinois, Indiana, Kentucky,
Michigan

Fax or file with the
“Internal Revenue Service
Center” at:

Attn: EIN Operation
Holtsville, NY 11742

Fax-TIN: 631-447-8960
Attn: EIN Operation
Cincinnati, OH 45999
Fax-TIN: 859-669-5760

Alabama, Alaska, Arizona,
Arkansas, California,
Colorado, Hawaii, Idaho, Iowa,
Kansas, Louisiana, Minnesota,
Mississippi, Missouri,
Montana, Nebraska, Nevada,
New Mexico, North Dakota,
Oklahoma, Oregon, South
Dakota, Tennessee, Texas,
Utah, Washington, Wisconsin,
Wyoming
If you have no legal
residence, principal place of
business, or principal office
or agency in any state:

Attn: EIN Operation
Philadelphia, PA 19255

Fax-TIN: 859-669-5760

Attn: EIN Operation
Philadelphia, PA 19255
Fax-TIN: 215-516-1040

How To Get Forms and Publications

Specific Instructions

Phone. Call 1-800-TAX-FORM (1-800-829-3676) to
order forms, instructions, and publications. You should
receive your order or notification of its status within 10
workdays.
Internet. You can access the IRS website 24 hours a
day, 7 days a week at www.irs.gov to download forms,
instructions, and publications.
CD-ROM. For small businesses, return preparers, or
others who may frequently need tax forms or
publications, a CD-ROM containing over 2,000 tax
products (including many prior year forms) can be

Print or type all entries on Form SS-4. Follow the
instructions for each line to expedite processing and to
avoid unnecessary IRS requests for additional
information. Enter “N/A” (nonapplicable) on the lines that
do not apply.
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.
-2-

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Instructions for Form SS-4

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Individuals. Enter your first name, middle initial, and
last name. If you are a sole proprietor, enter your
individual name, not your business name. Enter your
business name on line 2. Do not use abbreviations or
nicknames on line 1.
Trusts. Enter the name of the trust.
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.
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.
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.

You must enter an SSN, ITIN, or EIN unless the only
reason you are applying for an EIN is to make an entity
classification election (see Regulations sections
301.7701-1 through 301.7701-3) and you are a
nonresident alien or other foreign entity with no
effectively connected income from sources within the
United States.
Line 8a —Type of entity. Check the box that best
describes the type of entity applying for the EIN. If you
are an alien individual with an ITIN previously assigned to
you, enter the ITIN in place of a requested SSN.

!

CAUTION

This is not an election for a tax classification of an
entity. See Limited liability company (LLC) on
page 4.

Other. If not specifically listed, check the ‘‘Other’’ box,
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”). Do not enter “N/A.” If
you are an alien individual applying for an EIN, see the
Lines 7a-b instructions above.
• Household employer. If you are an individual, check
the ‘‘Other’’ box and enter ‘‘Household Employer’’ and
your SSN. If you are a state or local agency serving as a
tax reporting agent for public assistance recipients who
become household employers, check the ‘‘Other’’ box
and enter ‘‘Household Employer Agent.’’ If you are a trust
that qualifies as a household employer, you do not need
a separate EIN for reporting tax information relating to
household employees; use the EIN of the trust.
• QSub. For a qualified subchapter S subsidiary (QSub)
check the ‘‘Other’’ box and specify ‘‘QSub.’’
• Withholding agent. If you are a withholding agent
required to file Form 1042, check the ‘‘Other’’ box and
enter ‘‘Withholding Agent.’’
Sole proprietor. Check this box if you file Schedule
C, C-EZ, or 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 are
a nonresident alien with no effectively connected income
from sources within the United States, you do not 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.

Use the full legal name shown on line 1 on all tax
returns filed for the entity. (However, if you enter a
CAUTION trade name on 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, always use the legal name only (or the trade
name only) on all tax returns.
Line 3 —Executor, administrator, trustee, ‘‘care of’’
name. Trusts enter the name of the trustee. Estates
enter the name of the executor, administrator, 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-b —Mailing address. Enter the mailing
address for the entity’s correspondence. 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.

!

File Form 8822, Change of Address, to report any
TIP subsequent changes to the entity’s mailing
address.
Lines 5a-b —Street address. Provide the entity’s
physical address only if different from its mailing address
shown in lines 4a-b. Do not enter a P.O. box number
here.
Line 6 —County and state where principal business
is located. Enter the entity’s primary physical location.
Lines 7a-b —Name of principal officer, general
partner, grantor, owner, or trustor. Enter the first
name, middle initial, last name, and SSN of (a) the
principal officer if the business is a corporation, (b) a
general partner if a partnership, (c) the owner of an entity
that is disregarded as separate from its owner
(disregarded entities owned by a corporation enter the
corporation’s name and EIN), or (d) a grantor, owner, or
trustor if a trust.
If the person in question is an alien individual with a
previously assigned individual taxpayer identification
number (ITIN), enter the ITIN in the space provided and
submit a copy of an official identifying document. If
necessary, complete Form W-7, Application for IRS
Individual Taxpayer Identification Number, to obtain an
ITIN.

If you entered “1120S” after the “Corporation”
checkbox, the corporation must file Form 2553 no
CAUTION later than the 15th day of the 3rd month of the tax
year the election is to take effect. Until Form 2553 has
been received and approved, you will be considered a
Form 1120 filer. See the Instructions for Form 2553.
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 principal activity of the entity during the testing
period (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 health, law, accounting, or consulting. For
more information about personal service corporations,

!

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Instructions for Form SS-4

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• A single-member domestic LLC that accepts the

see the Instructions for Forms 1120 and 1120-A and Pub.
542.
Other nonprofit organization. Check this 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).

!

CAUTION

default classification (above) does not need an EIN and
generally should not file Form SS-4. Generally, the LLC
should use the name and EIN of its owner for all federal
tax purposes. However, the reporting and payment of
employment taxes for employees of the LLC may be
made using the name and EIN of either the owner or the
LLC as explained in Notice 99-6. You can find Notice
99-6 on page 12 of Internal Revenue Bulletin 1999-3 at
www.irs.gov/pub/irs-irbs/irb99-03.pdf. (Note. If the LLC
applicant indicates in box 13 that it has employees or
expects to have employees, the owner (whether an
individual or other entity) of a single-member domestic
LLC will also be assigned its own EIN (if it does not
already have one) even if the LLC will be filing the
employment tax returns.)
• A single-member, domestic LLC that accepts the
default classification (above) and wants an EIN for filing
employment tax returns (see above) or non-federal
purposes, such as a state requirement, must check the
“Other” box and write “Disregarded Entity” or, when
applicable, “Disregarded Entity —Sole Proprietorship” in
the space provided.
• A multi-member, domestic LLC that accepts the default
classification (above) must check the “Partnership” box.
• A domestic LLC that will be filing Form 8832 to elect
corporate status must check the “Corporation” box and
write in “Single-Member” or “Multi-Member” immediately
below the “form number” entry line.
Line 9 —Reason for applying. Check only one box. Do
not enter “N/A.”
Started new business. Check this box if you are
starting a new business that requires an EIN. If you
check this box, enter the type of business being started.
Do not 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. Do not 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 (Circular E).

If the organization also seeks tax-exempt status,
you must file either Package 1023 or Package
1024. See Pub. 557 for more information.

If the organization is covered by a group exemption
letter, enter the four-digit group exemption number
(GEN). (Do not confuse the GEN with the nine-digit EIN.)
If you do not know the GEN, contact the parent
organization. Get Pub. 557 for more information about
group exemption numbers.
If the organization is a section 527 political
organization, check the box for Other nonprofit
organization 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. See www.irs.gov/
polorgs for more information.
Plan administrator. If the plan administrator is an
individual, enter the plan administrator’s SSN 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. If you are a government
employer and you are not sure of your social security and
Medicare coverage options, go to www.ncsssa.org/
ssaframes.html to obtain the contact information for your
state’s Social Security Administrator.
Limited liability company (LLC). 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)). 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 the
instructions for Form 8832.

You may have to make electronic deposits of all
depository taxes (such as employment tax, excise
CAUTION tax, and corporate income tax) using the
Electronic Federal Tax Payment System (EFTPS). See
Federal tax deposits on page 1; section 11, Depositing
Taxes, of Pub. 15 (Circular E); and Pub. 966.
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.

!

Check this box if you are applying for a trust EIN
TIP when a new pension plan is established. In
addition, check the “Other” box in line 8a and
write “Created a Pension Plan” in the space provided.
Banking purpose. Check this box if you are
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

Do not file Form 8832 if the LLC accepts the
default classifications above. If the LLC is eligible
CAUTION to be treated as a corporation that meets certain
tests and it will be electing S corporation status, it must
timely file Form 2553. The LLC will be treated as a
corporation as of the effective date of the S corporation
election and does not need to file Form 8832. See the
Instructions for Form 2553.
Complete Form SS-4 for LLCs as follows.

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Instructions for Form SS-4

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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.’’

Personal service corporations. A personal service
corporation generally must 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 12 —First date wages or annuities were paid. If
the business has employees, enter the date on which the
business began to pay wages. If the business does not
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.
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. Check the appropriate
box to indicate if you expect your annual employment tax
liability to be $1,000 or less. Generally, if you pay $4,000
or less in wages subject to social security and Medicare
taxes and federal income tax withholding, you are likely
to pay $1,000 or less in employment taxes.
For more information on employment taxes, see Pub.
15 (Circular E); or Pub. 51 (Circular A) if you have
agricultural employees (farmworkers).
Lines 14 and 15. Check the one box in line 14 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.
Use line 15 to describe the applicant’s principal line of
business in more detail. For example, if you checked the
“Construction” box in line 14, enter additional detail such
as “General contractor for residential buildings” in line 15.
An entry is required.
Construction. Check this box if the applicant is
engaged in erecting buildings or engineering projects,
(for example, streets, highways, bridges, 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 real estate for
others; or providing related real estate services (for
example, appraisal services).
Rental and 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.
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

Purchased going business. Check this box if you
purchased an existing business. Do not 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. Do not file this form for certain
grantor-type trusts. The trustee does not 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 payors.
However, grantor trusts that do not file using Optional
Method 1 and IRA trusts that are required to file Form
990-T, Exempt Organization Business Income Tax
Return, must have an EIN. For more information on
grantor trusts, see the Instructions for Form 1041.
Do not check this box if you are applying for a
TIP trust EIN when a new pension plan is established.
Check ‘‘Created a pension plan.’’
Other. Check this box if you are 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.
Line 10 —Date business started or acquired. If you
are 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. If
you are 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. 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 11 —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 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 generally will 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.
See the Instructions for Form 1065 for more
information.
REMICs. REMICs must have a calendar year as their
tax year.
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Instructions for Form SS-4

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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 by providing
other insurance or employee-benefit related services.
Health care and social assistance. Check this box if
the applicant is engaged in providing physical, medical,
or psychiatric care or 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.
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.
Lines 16a-c. Check the applicable box in line 16a to
indicate whether or not the entity (or individual) applying
for an EIN was issued one previously. Complete lines
16b and 16c only if the “Yes” box in line 16a is checked.
If the applicant previously applied for more than one EIN,
write “See Attached” in the empty space in line 16a and
attach a separate sheet providing the line 16b and 16c
information for each EIN previously requested.
Third Party Designee. Complete this section only if you
want to authorize the named 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.
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 are 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 are
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 criminal litigation, and to the cities, states, and the
District of Columbia 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 are 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.
The time needed to complete and file this form will
vary depending on individual circumstances. The
estimated average time is:
Recordkeeping . . . . . . . . . . . . . . . . . . .
Learning about the law or the form . . . .
Preparing the form . . . . . . . . . . . . . . . .
Copying, assembling, and sending the
form to the IRS . . . . . . . . . . . . . . . . . . .

..
..
..

8 hrs., 22 min.
42 min.
52 min.

..

-----

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
write to Internal Revenue Service, Tax Products
Coordinating Committee, SE:W:CAR:MP:T:T:SP,
IR-6406, 1111 Constitution Avenue, NW, Washington,
DC 20224. Do not send the form to this address. Instead,
see Where to Fax or File on page 2.

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