U. S. Business Income Tax Return

Instructions for Form SS-4
(Rev. February 2016)

Department of the Treasury
Internal Revenue Service

Application for Employer Identification Number (EIN)
Use with Form SS-4 (Rev. January 2010)
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 (EIN). Also see Do I Need an
EIN? on page 2 of Form SS-4.

Future Developments

For the latest information related to Form SS-4 and its
instructions, such as legislation enacted after they were
published, go to www.irs.gov/ss4.

If you have NO legal residence, principal place of
business, or principal office or agency in the U.S. or
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U.S. possessions, you can't use the online application to
obtain an EIN. Please use one of the other methods to apply.

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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.

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See Form SS-4PR (for Puerto Rico) for the
Spanish-language version of Form SS-4.

An EIN is for use in connection with your business
activities only. Don't use your EIN in place of your social
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security number (SSN) or individual taxpayer
identification number (ITIN).

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Reminders
Apply for an EIN online. For applicants in the U.S. or U.S.
possessions, you can apply for and receive an EIN free of
charge on IRS.gov. See How To Apply for an EIN, later.
File only one Form SS-4. Generally, a sole proprietor should
file only one Form SS-4 and needs only one EIN, regardless of
the number of businesses operated as a sole proprietorship or
trade names under which a business operates. However, if a
sole proprietorship incorporates or enters into a partnership, a
new EIN is required. Also, each corporation in an affiliated group
must have its own EIN.

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For information about EINs and federal tax deposits,
see Pub. 15, Pub. 51 and Pub. 80.

To ensure fair and equitable treatment for all taxpayers,
EIN issuances are limited to one per responsible party,
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per day. For trusts, the limitation is applied to the
grantor, owner, or trustor. For estates, the limitation is applied to
the decedent (decedent estate) or the debtor (bankruptcy
estate). This limitation is applicable to all requests for EINs
whether online, telephone, fax, or mail.

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How To Apply for an EIN

You can apply for an EIN online (only for applicants in the U.S. or
U.S. possessions), by telephone (only for applicants outside of
the U.S. or U.S. possessions), by fax, or by mail, depending on
how soon you need to use the EIN. Use only one method for
each entity so you don't receive more than one EIN for an entity.
Apply for an EIN online. If you have a legal residence,
principal place of business, or principal office or agency in the
U.S. or U.S. possessions, you can receive an EIN online and use
Mar 16, 2016

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.
The principal officer, general partner, grantor, owner, trustor,
etc. must have a valid Taxpayer Identification Number (SSN,
EIN, or ITIN) in order to use the online application. Taxpayers
who apply online have an option to view, print, and save their
EIN assignment notice at the end of the session. (Authorized
third party designees will receive the EIN; however, the EIN
assignment notice will be mailed to the applicant.)

Apply by telephone—option available to international applicants only. If you have NO legal residence, principal place
of business, or principal office or agency in the U.S. or U.S.
possessions, you may call 267-941-1099 (not a toll-free
number), 6:00 a.m. to 11:00 p.m. (Eastern time), Monday
through Friday, to obtain an EIN.
The person making the call must be authorized to receive the
EIN and answer questions concerning Form SS-4. Complete the
Third Party Designee section only if you want to authorize the
named 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.
Note. It will be helpful to complete Form SS-4 before contacting
the IRS. An IRS representative will use the information from
Form SS-4 to establish your account and assign you an EIN.
Write the number you're given on the upper right corner of the
form and sign and date it. Keep this copy for your records.
If requested by an IRS representative, mail or fax the signed
Form SS-4 (including any third party designee authorization)
within 24 hours to the IRS address provided by the IRS
representative.

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CAUTION

IRS no longer issues EINs by telephone for domestic
taxpayers. Only international applicants can receive an
EIN by telephone.

Apply by fax. Under the Fax-TIN program, you can receive
your EIN by fax generally within 4 business days. Complete and
fax Form SS-4 to the IRS using the appropriate fax number listed
in Where To File or Fax, later. A long-distance charge to callers
outside of the local calling area will apply. Fax-TIN numbers can
only be used to apply for an EIN. The numbers may change
without notice. Fax-TIN is available 24 hours a day, 7 days a
week.
Be sure to provide your fax number so the IRS can fax the
EIN back to you.
Apply by mail. Complete Form SS-4 at least 4 to 5 weeks
before you will need an EIN. Sign and date the application and
mail it to the appropriate address listed in Where To File or Fax,
later. You will receive your EIN in the mail in approximately 4
weeks. Also see Third Party Designee, later.
Call 1-800-829-4933 to verify a number or to ask about the
status of an application by mail.

Cat. No. 62736F

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Form 2848, Power of Attorney and Declaration of
Representative.
Form 8821, Tax Information Authorization.
Form 8822-B, Change of Address or Responsible Party —
Business.
Form 8832, Entity Classification Election.
Form 8849, Claim for Refund of Excise Taxes.

Form SS-4 downloaded from IRS.gov is a fillable form
and, when completed, is suitable for faxing or mailing to
the IRS.

Where To File or Fax
If you have a principal place of
business, office or agency, or
legal residence in the case of
an individual, located in:

File or Fax to:

One of the 50 states or the
District of Columbia

Internal Revenue Service
Attn: EIN Operation
Cincinnati, OH 45999

For more information about filing Form SS-4 and related
issues, see:
Pub. 15, Employer's Tax Guide.
Pub. 51, Agricultural Employer's Tax Guide.
Pub. 80, Federal Tax Guide for Employers in the U.S. Virgin
Islands, Guam, American Samoa, and the Commonwealth of the
Northern Mariana Islands.
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, Electronic Choices to Pay All Your Federal Taxes.
Pub. 1635, Understanding Your EIN.

Fax: (859) 669-5760
If you have no legal residence,
principal office or principal
agency in any state or the District
of Columbia (international/U.S.
possessions)

Internal Revenue Service
Attn: EIN International Operation
Cincinnati, OH 45999
Fax: (859) 669-5987

How To Get Tax Help, Forms, and
Publications
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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 don't apply.

Tax help for your business is available at www.irs.gov/
businesses.

Line 1. Legal name of entity (or individual) for whom the
EIN is being requested. Enter the legal name of the entity (or
individual) applying for the EIN exactly as it appears on the
social security card, charter, or other applicable legal document.
An entry is required.
Individuals. Enter your first name, middle initial, and last
name. If you're a sole proprietor, enter your individual name, not
your business name. Enter your business name on line 2. Don't
use abbreviations or nicknames on line 1.
Trusts. Enter the name of the trust as it appears on the trust
instrument.
Estate of a decedent. Enter the name of the estate. For an
estate that has no legal name, enter the name of the decedent
followed by “Estate.”
Partnerships. Enter the legal name of the partnership as it
appears in the partnership agreement.
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.

You can download or print all of the forms and publications
you may need on www.irs.gov/formspubs. Otherwise, you can
go to www.irs.gov/orderforms to place an order and have forms
mailed to you. You should receive your order within 10 business
days.

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.
Form 1042-S, Foreign Person's U.S. Source Income Subject
to Withholding.
Instructions for Form 1065, U.S. Return of Partnership
Income.
Instructions for Form 1066, U.S. Real Estate Mortgage
Investment Conduit (REMIC) Income Tax Return.
Instructions for Form 1120, U.S. Corporation Income Tax
Return.
Form 1120S, U.S. Income Tax Return for an S Corporation.
Form 2290, Heavy Highway Vehicle Use Tax Return.
Form 2553, Election by a Small Business Corporation.

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.
Use the full legal name shown on line 1 on all tax returns
filed for the entity. (However, if you enter a trade name
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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.

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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.
Don't abbreviate the country name. If line 3 is completed, enter
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Instr. for Form SS-4 (Rev. 2-2016)

avoid either default classification and elect to be classified as an
association taxable as a corporation. For more information on
entity classifications (including the rules for foreign entities), see
Form 8832 and its instructions.
If the answer to line 8a is “Yes,” enter the number of LLC
members. If the LLC is owned solely by an individual and his or
her spouse in a community property state and they choose to
treat the entity as a disregarded entity, enter “1” on line 8b.

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.

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File Form 8822-B to report any subsequent changes to
the entity's mailing address.

Don't file Form 8832 if the LLC accepts the default
classifications above. If the LLC timely files Form 2553,
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it will be treated as a corporation as of the effective date
of the S corporation election as long as it meets all other
requirements to qualify as an S corporation. The LLC doesn't
need to file Form 8832 in addition to Form 2553. See the
Instructions for Form 2553.

Lines 5a–b. Street address. Provide the entity's physical
address only if different from its mailing address shown in lines
4a–b. Don't 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. Don't abbreviate the country name.

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Line 6. County and state where principal business is located. Enter the entity's primary physical location.

Line 9a. Type of entity. Check the box that best describes the
type of entity applying for the EIN. If you're an alien individual
with an ITIN previously assigned to you, enter the ITIN in place
of a requested SSN.

Lines 7a–b. Name of responsible party. Enter the full name
(first name, middle initial, last name, if applicable) and SSN,
ITIN, or EIN of the entity's responsible party, as defined later.
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
tax-exempt organizations, the “responsible party” is commonly
the same as the “principal officer” as defined in the Form 990
instructions. For government entities, the “responsible party” is
generally the individual in a position to legally bind the particular
government entity.
For all other entities, “responsible party” is the individual 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), doesn't cause the individual to be a responsible
party.

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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're a nonresident alien with no
effectively connected income from sources within the United
States, you don't need to enter an SSN or ITIN.
Corporation. This box is for any corporation other than a
personal service corporation. If you check this box, enter the
income tax form number to be filed by the entity in the space
provided.
If you entered “1120S” after the Corporation checkbox,
the corporation must file Form 2553 no later than the
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15th day of the 3rd month of the tax year the election to
become an S corporation 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.

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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
(generally the prior tax year) for the tax year is the performance
of personal services substantially by employee-owners, and
The employee-owners own at least 10% of the fair market
value of the outstanding stock in the entity on the last day of the
testing period.
Personal services include performance of services in such
fields as accounting, actuarial science, architecture, consulting,
engineering, health (including veterinary services), law, and the
performing arts. For more information about personal service
corporations, see the Instructions for Form 1120 and Pub. 542.

File Form 8822-B to report any subsequent changes to
responsible party information.

If the responsible party 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 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're applying for an EIN is to make an entity
classification election (see Regulations sections 301.7701-1
through 301.7701-3) and you're a nonresident alien or other
foreign entity with no effectively connected income from sources
within the United States.

If the corporation is recently formed, the testing period
begins on the first day of its tax year and ends on the
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earlier of the last day of its tax year, or the last day of the
calendar year in which its tax year begins.

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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)). For more information on
single-member LLCs, see Disregarded entities, later.
Also by default, a domestic LLC with two or more members is
treated as a partnership. A domestic LLC may file Form 8832 to
Instr. for Form SS-4 (Rev. 2-2016)

This isn't an election for a tax classification of an entity.
See Disregarded entities, later.

Other nonprofit organization. Check the Other nonprofit
organization box if the nonprofit organization is other than a
church or church-controlled organization and specify the type of
nonprofit organization (for example, an educational
organization).

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CAUTION

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

Complete Form SS-4 for disregarded entities as follows.
If a disregarded entity is filing Form SS-4 to obtain an EIN
because it is required to report and pay employment and excise
taxes, or for non-federal purposes such as a state requirement,
check the box Other 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 box Corporation 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 box Partnership for line 9a.

If the organization is covered by a group exemption letter,
enter the four-digit group exemption number (GEN) in the last
entry. (Don't confuse the GEN with the nine-digit EIN.) If you
don't know the GEN, contact the parent organization. See Pub.
557 for more information about group exemption letters.
If the organization is a section 527 political organization,
check the 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. Go to
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. State and local governments
generally have the characteristics of a government, such as
powers of taxation, law enforcement, and civil authority. If you're
unsure whether or not your organization is a government, search
“Is My Entity a Government Entity?” at www.irs.gov for
clarification.
Federal government/military. The federal government is
made up of the Executive, Legislative, and Judicial branches, as
well as independent federal agencies. Unions, VFW
organizations, and political organizations aren't federal
agencies.
Other. If not specifically listed, check the box for Other, enter
the type of entity and the type of return, if any, that will be filed
(for example, “Common trust fund, Form 1065” or “Created a
pension plan”). Don't enter “N/A.” If you're an alien individual
applying for an EIN, see the instructions for Lines 7a-b.
Household employer. If you're an individual that will employ
someone to provide services in your household, check the box
Other and enter “Household employer” and your SSN. If you're a
trust that qualifies as a household employer, you don't need a
separate EIN for reporting tax information relating to household
employees; use the EIN of the trust.
Household employer agent. If you're 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 box Other and enter “Household employer
agent.” For more information, see Rev. Proc. 84-33 and Rev.
Proc. 2013-39. If you're a state or local government, also check
the box for state/local government.
QSub. For a qualified subchapter S subsidiary (QSub) check
the box Other and specify “QSub.”
Withholding agent. If you're a withholding agent required to
file Form 1042, check the box Other 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.
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.

Line 10. Reason for applying. Check only one box. Don't
enter “N/A.” A selection is required.
Started new business. Check this box if you're starting a
new business that requires an EIN. If you check this box, enter
the type of business being started. Don't apply if you already
have an EIN and are only adding another place of business.
Hired employees. Check this box if the existing business is
requesting an EIN because it has hired or is hiring employees
and is therefore required to file employment tax returns. Don't
apply if you already have an EIN and are only hiring employees.
For information on employment taxes (for example, for family
members), see Pub. 15, Pub. 51, or Pub. 80.
You must make electronic deposits of all depository
taxes (such as employment tax, excise tax, and
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corporate income tax) using EFTPS. See Pub. 15, Pub.
51, Pub. 80, and Pub. 966.

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Banking purpose. Check this box if you're requesting an EIN
for banking purposes only, and enter the banking purpose (for
example, a bowling league for depositing dues or an investment
club for dividend and interest reporting).
Changed type of organization. Check this box if the
business is changing its type of organization. For example, the
business was a sole proprietorship and has been incorporated
or has become a partnership. If you check this box, specify in the
space provided (including available space immediately below)
the type of change made. For example, “From sole
proprietorship to partnership.”
Purchased going business. Check this box if you
purchased an existing business. Don't use the former owner's
EIN unless you became the “owner” of a corporation by
acquiring its stock.
Created a trust. Check this box if you created a trust, and
enter the type of trust created. For example, indicate if the trust
is a nonexempt charitable trust or a split-interest trust.
Exception. Don't file this form for certain grantor-type trusts.
The trustee doesn't need an EIN for the trust if the trustee
furnishes the name and TIN of the grantor/owner and the
address of the trust to all payers. However, grantor trusts that
don't file using Optional Method 1 and IRA trusts that are
required to file Form 990-T must have an EIN. For more
information on grantor trusts, see the Instructions for Form 1041.

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Don't check this box if you're applying for a trust EIN
when a new pension plan is established. Check the
Created a pension plan box.

Created a pension plan. Check this box if you have created
a pension plan and need an EIN for reporting purposes. Also,
enter the type of plan in the space provided. For more
information about pension plans, visit IRS.gov and enter “Types
of retirement plans” in the search box.

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Instr. for Form SS-4 (Rev. 2-2016)

Check this box if you're applying for a trust EIN when a
new pension plan is established. In addition, check the
Other box on line 9a and write “Created a pension plan”
in the space provided.

For employers in the U.S. possessions, generally, if you
pay $6,536 or less in wages subject to social security
and Medicare taxes, you're likely to pay $1,000 or less
in employment taxes.

Other. Check this box if you're requesting an EIN for any
other reason; and enter the reason. For example, a
newly-formed state government entity should enter
“Newly-formed state government entity” in the space provided.

For more information on employment taxes, see Pub. 15,
Pub. 51, or Pub. 80.

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Line 15. First date wages or annuities were paid. If the
business has employees, enter the date on which the business
began to pay wages or annuities. For foreign applicants, this is
the date you began to pay wages in the United States. If the
business doesn't plan to have employees, enter “N/A.”
Withholding agent. Enter the date you began or will begin to
pay income (including annuities) to a nonresident alien. This also
applies to individuals who are required to file Form 1042 to
report alimony paid to a nonresident alien. For foreign
applicants, this is the date you began or will begin to pay income
(including annuities) to a nonresident alien in the United States.

Line 11. Date business started or acquired. If you're starting
a new business, enter the starting date of the business. If the
business you acquired is already operating, enter the date you
acquired the business. For foreign applicants, this is the date
you began or acquired a business in the United States. If you're
changing the form of ownership of your business, enter the date
the new ownership entity began. Trusts should enter the date the
trust was funded or the date that the trust was required to obtain
an EIN under Regulations section 301.6109-1(a)(2). Estates
should enter the date of death of the decedent whose name
appears on line 1 or the date when the estate was legally
funded.

Line 16. Check the one box on line 16 that best describes the
principal activity of the applicant's business. Check the box
Other (and specify the applicant's principal activity) if none of the
listed boxes applies. You must check a box.
Construction. Check this box if the applicant is engaged in
erecting buildings or engineering projects (for example, streets,
highways, bridges, and tunnels). The term “construction” also
includes special trade contractors (for example, plumbing,
HVAC, electrical, carpentry, concrete, excavation, etc.
contractors).
Real estate. Check this box if the applicant is engaged in
renting or leasing real estate to others; managing, selling,
buying, or renting 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 & 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 for goods
traded in the wholesale market, usually between businesses.

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're 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 don't check the box, then you
must file Form 941 for every quarter.

Instr. for Form SS-4 (Rev. 2-2016)

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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.

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.

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).

We will be unable to issue an EIN to you unless you provide
all of the requested information that applies to your entity.
Providing false information could subject you to penalties.
You're not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the
form displays a valid OMB control number. Books or records
relating to a form or its instructions must be retained as long as
their contents may become material in the administration of any
Internal Revenue law. Generally, tax returns and return
information are confidential, as required by section 6103.

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.

The time needed to complete and file this form will vary
depending on individual circumstances. The estimated average
time is:
Recordkeeping

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.

. . . . . . . . . . . . . . . . . . . .

Learning about the law or the form

. . . . . . . .

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

 8 hr., 36 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 send your comments from
www.irs.gov/formspubs. Click on More Information and then
click on Give us feedback. Or you can write to the Internal
Revenue Service, Tax Forms and Publications Division, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224. Don't
send Form SS-4 to this address. Instead, see Where To File or
Fax, earlier.

Privacy Act and Paperwork Reduction Act Notice. We ask
for the information on this form to carry out the Internal Revenue
laws of the United States. We need it to comply with section
6109 and the regulations thereunder, which generally require the
inclusion of an employer identification number (EIN) on certain
returns, statements, or other documents filed with the Internal
Revenue Service. If your entity is required to obtain an EIN,
you're required to provide all of the information requested on this
form. Information on this form may be used to determine which
federal tax returns you're required to file and to provide you with
related forms and publications.

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Instr. for Form SS-4 (Rev. 2-2016)