Application for Employer Identification Number Form SS-4

(Rev. February 2006) (For use by employers, corporations, partnerships, trusts, estates, churches, EIN

government agencies, Indian tribal entities, certain individuals, and others.)

OMB No. 1545-0003

Department of the Treasury

Internal Revenue Service

1 Legal name of entity (or individual) for whom the EIN is being requested

2 Trade name of business (if different from name on line 1) 3 Executor, administrator, trustee, “care of” name

4a Mailing address (room, apt., suite no. and street, or P.O. box) 5a Street address (if different) (Do not enter a P.O. box.)

4b City, state, and ZIP code 5b City, state, and ZIP code

6 County and state where principal business is located

7a Name of principal officer, general partner, grantor, owner, or trustor

8a Type of entity (check only one box) Estate (SSN of decedent)

Partnership

Sole proprietor (SSN) Plan administrator (SSN)

Farmers’ cooperative

Corporation (enter form number to be filed) 

Personal service corporation

Church or church-controlled organization REMIC

National Guard

Trust (SSN of grantor)

Other nonprofit organization (specify)  Group Exemption Number (GEN) 

Other (specify) 

8b If a corporation, name the state or foreign country

(if applicable) where incorporated

Changed type of organization (specify new type) 

9 Reason for applying (check only one box)

Purchased going business

Started new business (specify type) 

Hired employees (Check the box and see line 12.) Created a trust (specify type) 

Created a pension plan (specify type) 

Banking purpose (specify purpose) 

Other (specify) 

10 Date business started or acquired (month, day, year). See instructions. 11 Closing month of accounting year

12 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) 

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

14 Check one box that best describes the principal activity of your business.

15 Indicate principal line of merchandise sold, specific construction work done, products produced, or services provided.

Construction

16a Has the applicant ever applied for an employer identification number for this or any other business? No

Note. If “Yes,” please complete lines 16b and 16c.

16b If you checked “Yes” on line 16a, give applicant’s legal name and trade name shown on prior application if different from line 1 or 2 above.

Legal name  Trade name 

16c Approximate date when, and city and state where, the application was filed. Enter previous employer identification number if known.

Approximate date when filed (mo., day, year) City and state where filed

.

.

.

.

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 telephone number (include area code)

Signature  Date 

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Form SS-4 (Rev. 2-2006)

Yes

Type or print clearly.

Cat. No. 16055N

State Foreign country

Designee’s fax number (include area code)

 See separate instructions for each line.

( )

( )

 Keep a copy for your records.

Compliance with IRS withholding regulations

7b SSN, ITIN, or EIN

Other

Previous EIN

Applicant’s telephone number (include area code)

Applicant’s fax number (include area code)

( )

( )

Under penalties of perjury, I declare that I have examined this application, and to the best of my knowledge and belief, it is true, correct, and complete.

Name and title (type or print clearly) 

Third

Party

Designee

Designee’s name

Address and ZIP code

Real estate

Rental & leasing

Manufacturing

Transportation & warehousing

Finance & insurance

Accommodation & food service

Health care & social assistance Wholesale–agent/broker

Wholesale–other

Other (specify)

Retail

Federal government/military

Indian tribal governments/enterprises

State/local government

Do you expect to have $1,000 or less in employment tax liability for the calendar

year? Yes No. (If you expect to pay $4,000 or less in wages, you can mark yes.)
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

Hired (or will hire)

employees, including

household employees

Opened a bank account

Changed type of

organization

Purchased a going

business3

Created a trust

Created a pension plan as

a plan administrator5

Is a foreign person needing

an EIN to comply with IRS

withholding regulations

Is administering an estate

Is a withholding agent for

taxes on non-wage income

paid to an alien (i.e.,

individual, corporation, or

partnership, etc.)

Is a state or local agency

Is a single-member LLC

Is an S corporation

Does not currently have (nor expect to have)

employees

Does not already have an EIN

Needs an EIN for banking purposes only

Either the legal character of the organization

or its ownership changed (for example, you

incorporate a sole proprietorship or form a

partnership)2

Does not already have an EIN

The trust is other than a grantor trust or an

IRA trust4

Needs an EIN for reporting purposes

Needs an EIN to complete a Form W-8 (other

than Form W-8ECI), avoid withholding on

portfolio assets, or claim tax treaty benefits6

Needs an EIN to report estate income on

Form 1041

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

Serves as a tax reporting agent for public

assistance recipients under Rev. Proc. 80-4,

1980-1 C.B. 5817

Needs an EIN to file Form 8832, Entity

Classification Election, for filing employment tax

returns, or for state reporting purposes8

Needs an EIN to file Form 2553, Election by a

Small Business Corporation9

Complete lines 1, 2, 4a–8a, 8b (if applicable),

and 9–16c.

Complete lines 1, 2, 4a–6, 7a–b (if applicable),

8a, 8b (if applicable), and 9–16c.

Complete lines 1–5b, 7a–b (if applicable), 8a,

9, and 16a–c.

Complete lines 1–16c (as applicable).

Complete lines 1–16c (as applicable).

Complete lines 1, 2, 3, 4a–6, 8a, 9-11, 12-15

(if applicable), and 16a–c.

Complete lines 1–5b, 7a–b (SSN or ITIN

optional), 8a–9, and 16a–c.

Complete lines 1, 3, 4a–b, 8a, 9, and 16a–c.

Complete lines 1, 2, 3 (if applicable), 4a–5b,

7a–b (if applicable), 8a, 9, and 16a–c.

Complete lines 1, 2, 4a–5b, 8a, 9, and 16a–c.

Complete lines 1–16c (as applicable).

Complete lines 1–16c (as applicable).

1

2

3 Do not use the EIN of the prior business unless you became the “owner” of a corporation by acquiring its stock.

4 However, grantor trusts that do not file using Optional Method 1 and IRA trusts that are required to file Form 990-T, Exempt Organization Business Income Tax

Return, must have an EIN. For more information on grantor trusts, see the Instructions for Form 1041.

5 A plan administrator is the person or group of persons specified as the administrator by the instrument under which the plan is operated.

6 Entities applying to be a Qualified Intermediary (QI) need a QI-EIN even if they already have an EIN. See Rev. Proc. 2000-12.

7 See also Household employer on page 3. Note. State or local agencies may need an EIN for other reasons, for example, hired employees.

8 Most LLCs do not need to file Form 8832. See Limited liability company (LLC) on page 4 for details on completing Form SS-4 for an LLC.

9 An existing corporation that is electing or revoking S corporation status should use its previously-assigned EIN.

Complete lines 1–16c (as applicable).

Form SS-4 (Rev. 2-2006) Page 2

Printed on recycled paper

For example, a sole proprietorship or self-employed farmer who establishes a qualified retirement plan, or is required to file excise, employment, alcohol, tobacco, or

firearms returns, must have an EIN. A partnership, corporation, REMIC (real estate mortgage investment conduit), nonprofit organization (church, club, etc.), or

farmers’ cooperative must use an EIN for any tax-related purpose even if the entity does not have employees.

However, do not apply for a new EIN if the existing entity only (a) changed its business name, (b) elected on Form 8832 to change the way it is taxed (or is

covered by the default rules), or (c) terminated its partnership status because at least 50% of the total interests in partnership capital and profits were sold or

exchanged within a 12-month period. The EIN of the terminated partnership should continue to be used. See Regulations section 301.6109-1(d)(2)(iii).