In the case of an employer wanting to apply for obtaining an identification number (EIN), the following form has to be completed and submitted.Download
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Form SS-4 (Rev. January 2010) Department of the Treasury Internal Revenue Service Application for Employer Identification Number (For use by employers, corporations, partnerships, trusts, estates, chu\ rches, government agencies, Indian tribal entities, certain individuals, and ot\ hers.) ▶ See separate instructions for each line. ▶ Keep a copy for your records. OMB No. 1545-0003 EIN Type or print clearly. 1 Legal name of entity (or individual) for whom the EIN is being request\ ed 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 7b SSN, ITIN, or EIN 8a Is this application for a limited liability company (LLC) (or a foreign equivalent)? ........ Yes No 8b If 8a is “Yes,” enter the number of LLC members ...... ▶ 8c If 8a is “Yes,” was the LLC organized in the United States? .................. Yes No 9a Type of entity (check only one box). Caution. If 8a is “Yes,” see the instructions for the correct box to check.\ Sole proprietor (SSN) Estate (SSN of decedent) Partnership Plan administrator (TIN) Corporation (enter form number to be filed) ▶ 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) ▶ REMIC Indian tribal governments/enterprises Other (specify) ▶ Group Exemption Number (GEN) if any ▶ 9b If a corporation, name the state or foreign country (if applicable) where incorporated State Foreign country 10 Reason for applying (check only one box) Banking purpose (specify purpose) ▶ Started new business (specify type) ▶ Changed type of organization (specify new type) ▶ Purchased going business Hired employees (Check the box and see line 13.) Created a trust (specify type) ▶ Compliance with IRS withholding regulations Created a pension plan (specify type) ▶ Other (specify) ▶ 11 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- i\ f none). If no employees expected, skip line 14. Agricultural Household Other 14 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. (Your employment tax liability generally will be $1,000 or less if you expect to pay $4,000 or less in total wages.) If you do not check this box, you must file Form 941 for every quarter. 15 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) ................. ▶ 16 Check one box that best describes the principal activity of your business. Health care & social assistance Wholesale-agent/broker Construction Rental & leasing Transportation & warehousing Accommodation & food service Wholesale-other Retail Real estate Manufacturing Finance & insurance Other (specify) ▶ 17 Indicate principal line of merchandise sold, specific construction work \ done, products produced, or services provided. 18 Has the applicant entity shown on line 1 ever applied for and received a\ n EIN? Yes No If “Yes,” write previous EIN here ▶ 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 this form. Designee’s name Designee’s telephone number (include area code) Address and ZIP code D esig nee’s f a x n um ber (in clu d e a re a c o d e) Under penalties of perjury, I declare that I have examined this applicat\ ion, and to the best of my knowledge and belief, it is true, correct, an\ d complete. Name and title (type or print clearly) ▶ Applicant’s telephone number (include area code) Signature ▶ Date ▶ Applicant’s fax number (include area code) For Privacy Act and Paperwork Reduction Act Notice, see separate instruc\ tions. Cat. No. 16055N Form SS-4 (Rev. 1-2010) Form SS-4 (Rev. 1-2010) 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–c (if applicable), 9a, 9b (if applicable), and 10–14 and 16–18. 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 Does not already have an EIN Complete lines 1–18 (as applicable). Created a trust The trust is other than a grantor trust or an IRA trust 4 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 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. 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. 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). 1 For example, a sole proprietorship or self-employed farmer who establish\ es a qualified retirement plan, or is required to file excise, employmen\ t, alcohol, tobacco, or firearms returns, must have an EIN. A partnership, corporation, REMIC (\ real estate mortgage investment conduit), nonprofit organization (chur\ ch, club, etc.), or farmers’ cooperative must use an EIN for any tax-related purpose even if the enti\ ty 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 l\ east 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 b\ e used. See Regulations section 301.6109-1(d)(2)(iii). 3 Do not use the EIN of the prior business unless you became the “own\ er” of a corporation by acquiring its stock.4 However, grantor trusts that do not file using Optional Method 1 and I\ RA trusts that are required to file Form 990-T, Exempt Organization Busi\ ness Income Tax Return, must have an EIN. For more information on grantor trusts, see the Instru\ ctions for Form 1041. 5 A plan administrator is the person or group of persons specified as th\ e 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 sta\ tus should use its previously-assigned EIN.
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