Form SS-4 Applicatin for Employer Identification Number

Form

SS-4

(Rev. January 2010)

Type or print clearly.

Department of the Treasury
Internal Revenue Service

8a
8c
9a

Application for Employer Identification Number
(For use by employers, corporations, partnerships, trusts, estates, churches,
government agencies, Indian tribal entities, certain individuals, and others.)
©

©

See separate instructions for each line.

Keep a copy for your records.

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

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 (if foreign, see instructions)

5b

City, state, and ZIP code (if foreign, see instructions)

6

County and state where principal business is located

7a

Name of responsible party

Is this application for a limited liability company (LLC) (or
a foreign equivalent)?

Yes

7b

SSN, ITIN, or EIN

8b

If 8a is “Yes,” enter the number of
©
LLC members

No

No

Estate (SSN of decedent)

Partnership

Plan administrator (TIN)

Corporation (enter form number to be filed)

10

Yes

If 8a is “Yes,” was the LLC organized in the United States?
Type of entity (check only one box). Caution. If 8a is “Yes,” see the instructions for the correct box to check.
Sole proprietor (SSN)

9b

OMB No. 1545-0003
EIN

©

Trust (TIN of grantor)

Personal service corporation

National Guard

State/local government

Church or church-controlled organization

Farmers’ cooperative

Federal government/military

Other nonprofit organization (specify) ©
Other (specify) ©
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)

State

REMIC
Indian tribal governments/enterprises
Group Exemption Number (GEN) if any ©
Foreign country

Banking purpose (specify purpose)

©

©

Changed type of organization (specify new type)

©

Purchased going business
Hired employees (Check the box and see line 13.)

Created a trust (specify type)

©

11

Compliance with IRS withholding regulations
Created a pension plan (specify type) ©
Other (specify) ©
Date business started or acquired (month, day, year). See instructions.
12 Closing month of accounting year

13

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

14

15
16

If you expect your employment tax liability to be $1,000
or less in a full calendar year and want to file Form 944
annually instead of Forms 941 quarterly, check here.
If no employees expected, skip line 14.
(Your employment tax liability generally will be $1,000
or less if you expect to pay $4,000 or less in total
Agricultural
Household
Other
wages.) If you do not check this box, you must file
Form 941 for every quarter.
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
©
nonresident alien (month, day, year)
Check one box that best describes the principal activity of your business.
Construction

17
18

Rental & leasing

Transportation & warehousing
Finance & insurance

Health care & social assistance
Accommodation & food service

Wholesale-agent/broker
Retail
Wholesale-other

Real estate
Manufacturing
Other (specify)
Indicate principal line of merchandise sold, specific construction work done, products produced, or services provided.
Has the applicant entity shown on line 1 ever applied for and received an EIN?
If “Yes,” write previous EIN here ©

Yes

No

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)

©

)
)

Applicant’s telephone number (include area code)

(

)

Applicant’s fax number (include area code)
Signature

©

Date

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

©

(
Cat. No. 16055N

)
Form

SS-4

(Rev. 1-2010)

Form SS-4 (Rev. 1-2010)

Page

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...
Started a new business

AND...

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–c (if applicable), 9a, 9b (if applicable), 10–18.

Opened a bank account

Needs an EIN for banking purposes only

Complete lines 1–5b, 7a–b (if applicable), 8a, 8b–c
(if applicable), 9a, 9b (if applicable), 10, and 18.

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 1–18 (as applicable).

Purchased a going business 3
Created a trust

Does not already have an EIN
The trust is other than a grantor trust or an IRA
trust 4

Complete lines 1–18 (as applicable).
Complete lines 1–18 (as applicable).

Created a pension plan as a
plan administrator 5

Needs an EIN for reporting purposes

Complete lines 1, 3, 4a–5b, 9a, 10, and 18.

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 benefits 6

Complete lines 1–5b, 7a–b (SSN or ITIN optional),
8a, 8b–c (if applicable), 9a, 9b (if applicable), 10,
and 18.

Is administering an estate

Needs an EIN to report estate income on Form 1041

Complete lines 1–6, 9a, 10–12, 13–17 (if applicable),
and 18.

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

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, 8b–c (if applicable), 9a, 9b (if
applicable), 10, and 18.

Serves as a tax reporting agent for public assistance
recipients under Rev. Proc. 80-4, 1980-1 C.B. 581 7

Complete lines 1, 2, 4a–5b, 9a, 10, and 18.

Is a single-member LLC

Needs an EIN to file Form 8832, Classification
Election, for filing employment tax returns and
excise tax returns, or for state reporting purposes 8

Complete lines 1–18 (as applicable).

Is an S corporation

Needs an EIN to file Form 2553, Election by a Small
Business Corporation 9

Complete lines 1–18 (as applicable).

Does not currently have (nor expect to have)
employees

THEN...
Complete lines 1, 2, 4a–8a, 8b–c (if applicable), 9a,
9b (if applicable), and 10–14 and 16–18.

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 4 of the instructions. Note. State or local agencies may need an EIN for other reasons, for example, hired employees.

8

See Disregarded entities on page 4 of the instructions 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.

2

Instructions for Form SS-4

Department of the Treasury
Internal Revenue Service

(Rev. January 2011)

Application for Employer Identification Number (EIN)
Use with the January 2010 revision of Form SS-4
Section references are to the Internal Revenue Code unless
otherwise noted.

What’s New
EIN operations contact information. Contact information for
EIN operations at the Philadelphia Internal Revenue Service
Center has changed.
• The phone number to use for Form SS-4 applicants outside
of the United States has changed to 1-267-941-1099. See the
Note in the Telephone section under How to Apply, later.
• The ZIP code for EIN Operations at the Philadelphia Internal
Revenue Service Center now includes a ZIP+4 extension. The
revised ZIP code is 19255-0525.
• The Fax-TIN number for EIN Operations at the Philadelphia
Internal Revenue Service Center has changed to
1-267-941-1040. See the Where to File or Fax table on page 2.
Federal tax deposits must be made by electronic funds
transfer. Beginning January 1, 2011, you must use electronic
funds transfer to make all federal tax deposits (such as deposits
of employment tax, excise tax, and corporate income tax).
Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot
be used after December 31, 2010. Generally, electronic fund
transfers are made using the Electronic Federal Tax Payment
System (EFTPS). If you do not want to use EFTPS, you can
arrange for your tax professional, financial institution, payroll
service, or other trusted third party to make deposits on your
behalf. You also may arrange for your financial institution to
initiate a same-day wire on your behalf. EFTPS is a free service
provided by the Department of Treasury. Services provided by
your tax professional, financial institution, payroll service, or
other third party may have a fee.
To get more information about EFTPS or to enroll in EFTPS,
visit www.eftps.gov or call 1-800-555-4477. Additional
information about EFTPS is also available in Publication 966,
The Secure Way to Pay Your Federal Taxes.

General Instructions

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.

Purpose of Form
Use Form SS-4 to apply for an 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

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.
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.
Election to file Form 944. Eligible employers may now elect
to file Form 944 annually instead of Forms 941 quarterly. See
Line 14. Do you want to file Form 944? on page 5 for details.
Electronic filing and payment. Businesses can file and pay
federal taxes electronically. Use e-file and the Electronic
Federal Tax Payment System (EFTPS).
• For additional information about e-file, visit IRS.gov.
• For additional information about EFTPS, visit www.eftps.gov
or call EFTPS Customer Service at 1-800-555-4477,
1-800-733-4829 (TDD), or 1-800-244-4829 (Spanish).
Federal tax deposits. New employers that have a federal tax
obligation will be pre-enrolled in 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 when making your
payments, as well as instructions for obtaining an online
password.
For more information on federal tax deposits, see Pub. 15
(Circular E), Employer’s Tax Guide.

How To Apply
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. Taxpayers and authorized third party designees
located within the United States and U.S. possessions can
receive an EIN online 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.
Taxpayers who apply online have an option to view,
TIP print, and save their EIN assignment notice at the end of
the session. (Authorized third party designees will
receive the EIN, however, the EIN assignment notice will be
mailed to the applicant.)

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
on IRS.gov. See How To Apply, later.
This is a free service offered by the Internal Revenue
TIP Service at IRS.gov.
File only one Form SS-4. Generally, a sole proprietor should
file only one Form SS-4 and needs only one EIN, regardless of

!

CAUTION

Applicants who are not located within the United States
or U.S. possessions cannot use the online application to
obtain an EIN. Please use one of the other methods to

apply.
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 (toll free). The hours of operation are 7:00 a.m.
to 10:00 p.m. local time (Pacific time for Alaska and Hawaii).

Cat. No. 62736F

The person making the call must be authorized to sign the form
or be an authorized designee. See Third Party Designee and
Signature on page 6. Also see the first TIP on page 2.

To order Pub. 1796, IRS Tax Products DVD, call
1-877-233-6767 or go to www.irs.gov/cdorders.
Tax help for your business is available at www.irs.gov/
TIP businesses/.

Note. International applicants must call 1-267-941-1099 (not
toll free).
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 the signed
Form SS-4 (including any third party designee authorization)
within 24 hours to the IRS address provided by the IRS
representative.

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.
• 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.
• Instructions for Form 990-T.
• Form 1023, Application for Recognition of Exemption Under
Section 501(c)(3) of the Internal Revenue Code.
• Form 1024, Application for Recognition of Exemption Under
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
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.
• 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.
• Form 8832, Entity Classification Election.
• Form 8849, Claim for Refund of Excise Taxes.

Taxpayer representatives can apply for an EIN on behalf
TIP 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 appropriate Fax-TIN number listed below. 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.
Be sure to provide your fax number so the IRS can fax the
EIN back to you.
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. Also see Third Party
Designee on page 6.
Call 1-800-829-4933 to verify a number or to ask about the
status of an application by mail.
Form SS-4 downloaded from IRS.gov is a fill-in form,
TIP and when completed, is suitable for faxing or mailing to
the IRS.
Where to File or Fax
If your principal business,
office or agency, or legal
residence in the case of an
individual, is located in:
One of the 50 states or the
District of Columbia
If you have no legal
residence, principal place of
business, or principal office
or agency in any state or the
District of Columbia:

For more information about filing Form SS-4 and related
issues, see:
• Pub. 15 (Circular E), Employer’s Tax Guide;
• Pub. 51 (Circular A), Agricultural 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.

File or fax with the “Internal
Revenue Service Center”
at:
Attn: EIN Operation
Cincinnati, OH 45999
Fax-TIN: 859-669-5760
Attn: EIN Operation
Philadelphia, PA
19255-0525

Specific Instructions

Follow the instructions for each line to expedite processing and
to avoid unnecessary IRS requests for additional information.
Enter “N/A” on the lines that do not apply.

Fax-TIN: 267-941-1040

How To Get 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.

Internet. You can download, view, and order tax forms,
instructions, and publications at IRS.gov.
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.
DVD for Tax Products. For small businesses, return
preparers, or others who may frequently need tax forms or
publications, a DVD containing over 2,000 tax products
(including many prior year forms) can be purchased from the
National Technical Information Service (NTIS).

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 as it appears on the
trust instrument.

-2-

Instr. for Form SS-4 (2011)

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.

necessary, complete Form W-7, Application for IRS Individual
Taxpayer Identification Number, to obtain an ITIN.
You must enter an SSN, ITIN, or EIN on line 7b 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.
Lines 8a – c. 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)). 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.
If the answer to line 8a is “Yes,” enter the number of LLC
members. If the LLC is owned solely by a husband and wife in a
community property state and the husband and wife choose to
treat the entity as a disregarded entity, enter “1” on line 8b.

Use the full legal name shown on line 1 on all tax
returns filed for the entity. (However, if you enter a trade
CAUTION
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, use only the
legal name (or the trade name) on all tax returns.
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, 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 the entity’s address is outside
the United States or its possessions, you must enter the city,
province or state, postal code, and the name of the country. Do
not 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 the Form SS-4 only to obtain an EIN for
the Form 8832, use the same address where you would like to
have the acceptance or nonacceptance letter sent.

!

Do not file Form 8832 if the LLC accepts the default
classifications above. If the LLC is eligible to be treated
CAUTION
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.
Line 9a. 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.

!

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. If the entity’s
address is outside the United States or its possessions, you
must enter the city, province or state, postal code, and the
name of the country. Do not abbreviate the country name.
Line 6. County and state where principal business is
located. Enter the entity’s primary physical location.
Lines 7a – b. Name of responsible party. Enter the full name
(first name, middle initial, last name, if applicable) and SSN,
ITIN (individual taxpayer identification number), or EIN of the
entity’s responsible party as defined below.
Responsible party defined. 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 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.
For all other entities, “responsible party” is the person who
has a level of control over, or entitlement to, the funds or assets
in the entity that, as a practical matter, enables the individual,
directly or indirectly, to control, manage, or direct the entity and
the disposition of its funds and assets. The ability to fund the
entity or the entitlement to the property of the entity alone,
however, without any corresponding authority to control,
manage, or direct the entity (such as in the case of a minor
child beneficiary), does not cause the individual to be a
responsible party.
If the person in question is an alien individual with a
previously assigned ITIN, enter the ITIN in the space provided
and submit a copy of an official identifying document. If
Instr. for Form SS-4 (2011)

!

This is not an election for a tax classification of an entity.
See Disregarded entities on page 4.

CAUTION

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 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.
If you entered “1120S” after the “Corporation” checkbox,
the corporation must file Form 2553 no later than the
CAUTION
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

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information about personal service corporations, see the
Instructions for Form 1120 and Pub. 542.

For wages paid on or after January 1, 2009, the disregarded
entity is required to use its name and EIN for reporting and
payment of employment taxes. A disregarded entity is also
required to use its name and EIN to register for excise tax
activities on Form 637, pay and report excise taxes reported on
Forms 720, 730, 2290, and 11-C, and claim any refunds,
credits, and payments on Form 8849. See the instructions for
the employment and excise tax returns 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 (see above) 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 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 1120S).
• 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.
Line 10. Reason for applying. Check only one box. Do not
enter “N/A.” A selection is required.
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 corporation is recently formed, the testing period
begins on the first day of its tax year and ends on the
CAUTION
earlier of the last day of its tax year, or the last day of
the calendar year in which its tax year begins.
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).

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CAUTION

If the organization also seeks tax-exempt status, you
must file either Form 1023 or Form 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) in the last
entry. (Do not confuse the GEN with the nine-digit EIN.) If you
do not 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 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 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. If you are a government employer
and you are not sure of your social security and Medicare
coverage options, go to www.ncsssa.org/statessadminmenu.
html to obtain the contact information for your state’s Social
Security Administrator.
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 on page 3.
• Household employer. If you are 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 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.
• Household employer agent. If you are an agent of a
household 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.” (See Rev. Proc. 80-4, 1980-1 C.B. 581; Rev.
Proc. 84-33, 1984-1 C.B. 502; and Notice 2003-70, 2003-43
I.R.B. 916.) If you are a state or local government also check
the box for state/local government.
• 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.’’
Disregarded entities. A disregarded entity is an eligible
entity that is disregarded as separate from its owner for federal
income tax purposes. Disregarded entities include
single-member limited liability companies (LLCs) that are
disregarded as separate from their owners, qualified subchapter
S subsidiaries (qualified subsidiaries of an S corporation), and
certain qualified foreign entities. See the Instructions for Form
8832 and Regulations section 301.7701-3 for more information
on domestic and foreign disregarded entities.

You must make electronic deposits of all depository
taxes (such as employment tax, excise tax, and
CAUTION
corporate income tax) using EFTPS. See Federal tax
deposits must be made by electronic funds transfer on page 1;
section 11, Depositing Taxes, in Pub. 15 (Circular E); and Pub.
966.
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 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. 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 payers. 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 trust EIN
TIP when a new pension plan is established. Check
‘‘Created a pension plan.’’

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Instr. for Form SS-4 (2011)

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 employers in the U.S. possessions, generally, if you
TIP pay $6,536 or less in wages subject to social security
and Medicare taxes, 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).
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 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. 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.
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, 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). 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.
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. 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 by
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 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

Check this box if you are applying for a trust EIN when a
TIP new pension plan is established. In addition, check the
“Other” box on line 9a and write “Created a Pension
Plan” in the space provided.
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 11. 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. For foreign applicants, this is the
date you began or acquired a business in the United States. 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 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 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.
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 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 are eligible to file Form 944 annually (once each year)
instead of filing Form 941 quarterly (every three months). Your
employment tax liability generally will be $1,000 or less if you
expect to pay $4,000 or less in total wages subject to social
security and Medicare taxes and federal income tax
withholding. If you qualify and want to file Form 944 instead of
Forms 941, check the box on line 14. If you do not check the
box, then you must file Form 941 for every quarter.
Instr. for Form SS-4 (2011)

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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.
Line 17. Use line 17 to describe the applicant’s principal line of
business in more detail. For example, if you checked the
“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).
Line 18. Check the applicable box to indicate whether or not
the applicant entity applying for an EIN was issued one
previously.
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.

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/or criminal litigation, and to cities, states, the
District of Columbia, and U.S. commonwealths and
possessions 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 . . . . . . . . . . . . . . . . . . . . . . .

8 hrs., 36 min.

Learning about the law or the form . . . . . . . . .

42 min.

Preparing, copying, assembling, and sending
the form to the IRS . . . . . . . . . . . . . . . . . . . . .

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-6526, 1111 Constitution Avenue,
NW, Washington, DC 20224. Do not send the form to this
address. Instead, see Where to File or Fax on page 2.

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

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Instr. for Form SS-4 (2011)