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

In the case of an employer wanting to apply for obtaining an identification number (EIN), the following form has to be completed and submitted.


Extracted Text for Proper Search

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\
▶ See separate instructions for each line.	▶ Keep a copy for your records.	
OMB No. 1545-0003	
Type or print clearly.
1       Legal name of entity (or individual) for whom the EIN is being request\
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
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  	▶	
 If a corporation, name the state or foreign country (if 
applicable) where incorporated	State	Foreign country	
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) 	▶	
Date business started or acquired (month, day, year). See instructions\
.	12 Closing month of accounting year	
 	Highest number of employees expected in the next 12 months (enter -0- i\
f none). 
If no employees expected, skip line 14.
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.
Has the applicant entity shown on line 1 ever applied for and received a\
n EIN?	Yes	No
If “Yes,” write previous EIN here  	
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) 	
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 	
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 	
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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