Instructions for Form SS-4

(Rev. December 2023)

Application for Employer Identification Number (EIN)

Department of the Treasury

Internal Revenue Service

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 IRS.gov/

FormSS4.

What's New

Line 14. Form SS-4, line 14, now reflects the ceiling for wages paid 

by employers in U.S. territories electing to file Form 944. This 

information has been available in the instructions for Line 14.

Indian tribal governments/enterprises. We added guidance to 

Line 1 and Line 9a, later, for Indian tribal governments, and for 

certain tribal enterprises that are not recognized as separate entities 

for federal tax purposes, under Regulations section 301.7701-1(a)

(3).

Forms SS-4 and SS-4(sp) absorb Form SS-4PR. Form SS-4PR, 

Solicitud de Número de Identificación Patronal, will no longer be 

available after 2023. Instead, if you are an employer in Puerto Rico, 

you will file Form SS-4. If you prefer your form and instructions in 

Spanish, you can file new Form SS-4 (sp), Solicitud de Número de 

Identificación del Empleador (EIN).

Pub. 51 and Pub. 80 rolled into Pub. 15, plus new Pub. 15(sp). 

Pub. 51, Agricultural Employer’s Tax Guide, and Pub. 80, Federal 

Tax Guide for Employers in the U.S. Virgin Islands, Guam, American 

Samoa, and the Commonwealth of the Northern Mariana Islands, 

will no longer be available after 2023. Instead, information specific to 

agricultural employers and employers in the U.S. territories will be 

included in Pub. 15, Employer’s Tax Guide, beginning with the Pub. 

15 for use in 2024. Beginning in 2024, there will be a new Pub. 15 

(sp) that is a Spanish-language version of Pub. 15.

Purpose of Form

Use Form SS-4 to apply for an EIN. An EIN is a 9-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.

See Form SS-4SP (Spanish) 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 security 

number (SSN) or individual taxpayer identification number 

(ITIN).

Reminders

Apply for an EIN online. For applicants in the U.S. or U.S. 

territories, you can apply for and receive an EIN free of charge on 

IRS.gov. See How To Apply for an EIN, later.

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Keep Form SS-4 information current. Use Form 8822-B to report 

changes to your responsible party, address or location. Changes in 

responsible parties must be reported to the IRS within 60 days.

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.

EIN applied for, but not received. If you don’t 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. Don’t show your SSN as an EIN on 

returns. If you don’t 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.

For information about EINs and federal tax deposits, see 

Pub. 15.

To ensure fair and equitable treatment for all taxpayers, EIN 

issuances are limited to one per responsible party, 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.

How To Apply for an EIN

You can apply for an EIN online (only for applicants in the U.S. or 

U.S. territories), by telephone (only for applicants outside of the U.S. 

or U.S. territories), 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. 

territories, you can receive an EIN online and use it immediately to 

file a return or make a payment. Go to the IRS website at IRS.gov/

EIN.

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, see 

Line 18, later.

If you have NO legal residence, principal place of business, 

or principal office or agency in the U.S. or U.S. territories, 

you can't use the online application to obtain an EIN. Please 

use one of the other methods to apply.

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. territories, 

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 

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Jan 4, 2024 Cat. No. 62736F
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.

The 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 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 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

Fax: 855-641-6935

If you have no legal residence, 

principal office, or principal agency 

in any state or the District of 

Columbia (international/U.S. 

territories)

Internal Revenue Service

Attn: EIN International Operation

Cincinnati, OH 45999

Fax: 855-215-1627 (within the U.S.)

Fax: 304-707-9471 (outside the U.S.)

How To Get Tax Help, Forms, and 

Publications

Tax help for your business is available at IRS.gov/

Businesses.

You can download or print all of the forms and publications you 

may need on IRS.gov/FormsPubs. Otherwise, you can go to 

IRS.gov/OrderForms to place an order and have forms mailed to 

you. You should receive your order within 15 business days if the 

items are available.

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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 

(and Proxy Tax Under Section 6033(e)).

• Instructions for Form 990-T, Exempt Organization Business 

Income Tax Return.

• 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 1120-S, 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.

• 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.

For more information about filing Form SS-4 and related issues, 

see:

• Pub. 15, 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, Electronic Choices to Pay All Your Federal Taxes.

• Pub. 1635, Understanding Your EIN.

Specific Instructions

Follow the instructions for each line to expedite processing and to 

avoid unnecessary IRS requests for additional information. 

Generally, enter “N/A” on the lines that don't apply.

Line 1. Legal name of entity (or individual) for whom the EIN is 

being requested. Enter the legal name of the entity (or individual) 

applying for the EIN exactly as it appears on the social security card, 

charter, or other applicable legal document. An entry is required.

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.

2 Instr. for Form SS-4 (Rev. 12-2023)
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.

Indian tribal governments/enterprises. Enter the legal name 

of the Indian tribal government or tribal enterprise applying for the 

EIN.

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 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, personal representative, 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–4b. Mailing address. Enter the mailing address for the 

entity's correspondence. If the entity's address is outside the United 

States or its territories, 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 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 Form SS-4 only to obtain an EIN for Form 

8832, use the same address where you would like to have the 

acceptance or nonacceptance letter sent.

File Form 8822-B to report any subsequent changes to the 

entity's mailing address.

Lines 5a–5b. Street address. Provide the entity's physical address 

only if different from its mailing address shown on lines 4a–4b. Don't 

enter a P.O. box number here. If the entity's address is outside the 

United States or its territories, you must enter the city, province or 

state, postal code, and the name of the country. Don't abbreviate the 

country name.

Line 6. County and state where principal business is located. 

Enter the entity's primary physical location.

Lines 7a–7b. 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.

Responsible party defined. The “responsible party” is the 

person who ultimately owns or controls the entity or who exercises 

ultimate effective control over the entity. The person identified as the 

responsible party should have a level of control over, or entitlement 

to, the funds or assets in the entity that, as a practical matter, 

enables the person, directly or indirectly, to control, manage, or 

direct the entity and the disposition of its funds and assets. Unless 

the applicant is a government entity, the responsible party 

must be an individual (that is, a natural person), not an entity.

• 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 

entity is a corporation; or (b) a general partner, if a partnership. The 

general requirement that the responsible party be an individual 

applies to these entities. For example, if a corporation is the general 

partner of a publicly traded partnership for which Form SS-4 is filed, 

then the responsible party of the partnership is the principal officer of 

the corporation.

• For tax-exempt organizations, the responsible party is generally 

the same as the “principal officer” as defined in the Form 990 

instructions.

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• For government entities, the responsible party is generally the 

agency or agency representative in a position to legally bind the 

particular government entity.

• For trusts, the responsible party is a grantor, owner, or trustor.

• For decedent estates, the responsible party is the executor, 

administrator, personal representative, or other fiduciary.

File Form 8822-B to report any subsequent changes to 

responsible party information.

If you’re applying for an EIN for a government entity, you may 

enter an EIN for the responsible party on line 7b. Otherwise, you 

must enter an SSN or ITIN on line 7b. But, leave line 7b blank or 

enter “N/A,” “foreign,” or similar language, if the responsible party 

doesn't have and is ineligible to obtain an SSN or ITIN.

Lines 8a–8c. 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 

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.

Don't file Form 8832 if the LLC accepts the default 

classifications above. If the LLC timely files Form 2553, 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.

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.

This isn't an election for a tax classification of an entity. See 

Disregarded entities, later.

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, enter “N/A.” 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.

Unless you are a church, or church-controlled organization, 

if you are a corporation that is a nonprofit entity, check the 

“other nonprofit organization" box, and specify the purpose. 

See Other nonprofit organization, later.

If you entered “1120-S” after the Corporation checkbox, the 

corporation must file Form 2553 no later than the 15th day of 

the 3rd month of the tax year the election is to take effect. 

Until Form 2553 has been received and approved, you will be 

considered a Form 1120 filer. See the Instructions for Form 2553.

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Instr. for Form SS-4 (Rev. 12-2023) 3
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.

If the corporation is recently formed, the testing period 

begins on the first day of its tax year and ends on the 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 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).

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.

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 9-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 Other nonprofit organization box 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. 

Form 8872 must be filed electronically. Go to IRS.gov/PolOrgs for 

more information.

Estate. An estate is a legal entity created as a result of a person's 

death. Enter the SSN or ITIN of the deceased person in the space 

provided.

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 “What are 

government entities?” at IRS.gov for clarification.

Federal government. The federal government is made up of the 

Executive, Legislative, and Judicial branches, as well as 

independent federal agencies. Unions, Veterans of Foreign Wars 

(VFW) organizations, and political organizations aren't federal 

agencies.

Indian tribal government/enterprise. Check the box for Indian 

tribal governments/enterprises for a governing body of any tribe, 

band, community, village, or group of Indians, or (if applicable) 

Alaska Natives, but only if the Secretary of the Treasury (after 

consultation with the Secretary of the Interior) determines that the 

governing body exercises governmental functions.

Similarly, check this box if you are requesting an EIN for a tribal 

enterprise that is not recognized as a separate entity for federal 

income tax purposes, for example, a corporation under Section 17 of 

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the Indian Reorganization Act of 1934, or Section 3 of the Oklahoma 

Indian Welfare Act.

For more information, see Regulations section 301.7701-1(a)(3), 

Rev. Rul. 94-16, 1994-1 C.B. 19, available at IRS.gov/pub/irs-tege/

rr94_16.pdf, and Rev. Rul. 94-65, 1994-2 C.B. 14, available at 

IRS.gov/pub/irs-tege/rr94_65.pdf.

Other. If not specifically listed, check the Other box and 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 Lines 7a-7b, earlier.

• Household employer. If you're 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'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 Other box 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 state/local 

government box.

• QSub. For a qualified subchapter S subsidiary (QSub) check the 

Other box and specify “QSub.” See Rev. Rul. 2008-18, 2008-13 

I.R.B. 674, if the QSub election is made pursuant to a reorganization 

under section 368(a)(1)(F), and Disregarded entities below.

• Withholding agent. If you're 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 treated as an entity not separate from its single owner for 

income tax purposes. Disregarded entities include single-member 

limited liability companies (LLCs) and certain qualified foreign 

entities. See the instructions for Forms 8832 and 8869, 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; to register for excise 

tax activities on Form 637; to pay and report excise taxes reported 

on Forms 720, 730, 2290, and 11-C; to claim any refunds, credits, 

and payments on Form 8849; and where a U.S. disregarded entity is 

wholly owned by a foreign person, to file information returns on Form 

5472. See the instructions for the employment and excise tax returns 

and Form 5472 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 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 5472, as required under section 6038A for a U.S. disregarded 

entity that is wholly owned by a foreign person, check the Other box 

for line 9a and write “Foreign-owned U.S. disregarded entity-Form 

5472.”

• 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 1120-S).

• 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.

• If a foreign eligible entity is requesting an EIN for purposes of 

filing Form 8832 to elect classification as a disregarded entity, check 

the Other box for line 9a and write “foreign disregarded entity.”

Line 10. Reason for applying. Check only one box. Don't enter 

“N/A.” A selection is required.

4 Instr. for Form SS-4 (Rev. 12-2023)
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.

You must make electronic deposits of all depository taxes 

(such as employment tax, excise tax, and corporate income 

tax) using EFTPS. See Pub. 15 and Pub. 966.

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.

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.

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.

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. A foreign-owned U.S. disregarded 

entity required to file Form 5472 should enter “Foreign-owned U.S. 

disregarded entity filing Form 5472” in the space provided.

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 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 

CAUTION

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TIP TIP

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 will generally 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 

must generally 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 3 months). Your employment tax 

liability will generally be $1,000 or less if you expect to pay $5,000 or 

less in total wages subject to social security and Medicare taxes and 

federal income tax withholding. For employers in the U.S. territories, 

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. 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.

Once you check the box, you must continue to file Form 944, 

regardless of the amount of tax shown on your return, until 

the IRS instructs you to file Form 941.

For more information on employment taxes, see Pub. 15.

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 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, 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 

CAUTION

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Instr. for Form SS-4 (Rev. 12-2023) 5
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 in 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 in 

providing social assistance activities, such as youth centers, 

adoption agencies, individual/family services, temporary shelters, 

daycare, etc.

Accommodation & food services. Check this box if the 

applicant is engaged in providing customers with lodging, meal 

preparation, snacks, or beverages for immediate consumption.

Wholesale-agent/broker. Check this box if the applicant is 

engaged in arranging for the purchase or sale of goods owned by 

others or purchasing goods on a commission basis for goods traded 

in the wholesale market, usually between businesses.

Wholesale-other. Check this box if the applicant is engaged in 

selling goods in the wholesale market generally to other businesses 

for resale on their own account, goods used in production, or capital 

or durable nonconsumer goods.

Retail. Check this box if the applicant is engaged in selling 

merchandise to the general public from a fixed store; by direct, 

mail-order, or electronic sales; or by using vending machines.

Other. Check this box if the applicant is engaged in an activity not 

described above. Describe the applicant's principal business activity 

in the space provided.

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, etc.).

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 answer questions about the 

completion of Form SS-4 and receive the entity’s newly assigned 

EIN. You must complete the signature area for the authorization to 

be valid. The designee’s authority terminates at the time the EIN is 

assigned and released to the designee. EINs are released to 

authorized third-party designees by the method they used to obtain 

the EIN (online, telephone, or fax); however, the EIN notice will be 

mailed to the taxpayer.

If the third-party designee’s address or telephone number 

matches the address or telephone number of the taxpayer, 

the application must be mailed or faxed.

Signature. When required, the application must be signed by (a) 

the individual, if the applicant is an individual; (b) the president, vice 

president, or other principal officer, if the applicant is a corporation; 

(c) a responsible and duly authorized member or officer having 

knowledge of its affairs, if the applicant is a partnership, government 

entity, or other unincorporated organization; or (d) the fiduciary, if the 

applicant is a trust or an estate. Foreign applicants may have any 

duly authorized person (for example, division manager) sign Form 

SS-4.

Privacy Act and Paperwork Reduction Act Notice. We ask for 

the information on this form to carry out the Internal Revenue laws of 

the United States. We need it to comply with section 6109 and the 

regulations thereunder, which generally require the inclusion of an 

employer identification number (EIN) on certain returns, statements, 

or other documents filed with the Internal Revenue Service. If your 

entity is required to obtain an EIN, you'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.

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 territories 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'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.

The time needed to complete and file this form will vary 

depending on individual circumstances. The estimated average time 

is:

Recordkeeping .....................  8 hr., 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 send us comments at IRS.gov/

FormComments. 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.

CAUTION

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6 Instr. for Form SS-4 (Rev. 12-2023)