Application for Employer Identification Number Form SS-4

EIN

(Rev. February 1998) (For use by employers, corporations, partnerships, trusts, estates, churches,

government agencies, certain individuals, and others. See instructions.)

Department of the Treasury OMB No. 1545-0003 Internal Revenue Service

1 Name of applicant (legal name) (see instructions)

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

4a Mailing address (street address) (room, apt., or suite no.) 5a Business address (if different from address on lines 4a and 4b)

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

6 County and state where principal business is located

7 Name of principal officer, general partner, grantor, owner, or trustor—SSN or ITIN may be required (see instructions) ©

Trust

Estate (SSN of decedent)

8a Type of entity (Check only one box.) (see instructions)

Partnership Plan administrator (SSN)

Sole proprietor (SSN)

Farmers’ cooperative

Other corporation (specify) ©

Personal service corp.

REMIC

Church or church-controlled organization Federal government/military

National Guard

State/local government

Other nonprofit organization (specify) © (enter GEN if applicable)

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.) (see instructions)

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 (see instructions)

12 First date wages or annuities were paid or will be 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. Note: If the applicant does not Nonagricultural Agricultural Household

expect to have any employees during the period, enter -0-. (see instructions) ©

14 Principal activity (see instructions) ©

15 Is the principal business activity manufacturing? Yes No

16

If “Yes,” principal product and raw material used ©

To whom are most of the products or services sold? Please check one box. Business (wholesale)

Public (retail) Other (specify) © N/A

17a Has the applicant ever applied for an employer identification number for this or any other business? No

Note: If “Yes,” please complete lines 17b and 17c.

17b If you checked “Yes” on line 17a, give applicant’s legal name and trade name shown on prior application, if different from line 1 or 2 above.

Legal name © Trade name ©

17c 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 Previous EIN

.

.

.

.

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. Business telephone number (include area code)

Name and title (Please type or print clearly.) ©

Signature © Date ©

Note: Do not write below this line. For official use only.

Geo. Ind. Class Size Reason for applying Please leave

blank ©

For Paperwork Reduction Act Notice, see page 4. Form SS-4 (Rev. 2-98)

Yes

Please type or print clearly.

Cat. No. 16055N

State Foreign country

Fax telephone number (include area code)

© Keep a copy for your records.

Caution: If applicant is a limited liability company, see the instructions for line 8a.
Purpose of Form

Who Must File

● You pay wages to one or more employees including household

employees.

● You are required to have an EIN to use on any return, statement, or

other document, even if you are not an employer.

● You are a withholding agent required to withhold taxes on income,

other than wages, paid to a nonresident alien (individual, corporation,

partnership, etc.). A withholding agent may be an agent, broker, fiduciary,

manager, tenant, or spouse, and is required to file Form 1042, Annual

Withholding Tax Return for U.S. Source Income of Foreign Persons.

● You file Schedule C, Profit or Loss From Business, Schedule C-EZ,

Net Profit From Business, or Schedule F, Profit or Loss From Farming, of

Form 1040, U.S. Individual Income Tax Return, and have a Keogh plan

or are required to file excise, employment, or alcohol, tobacco, or

firearms returns.

The following must use EINs even if they do not have any employees:

● Trusts, except the following:

● Estates

● REMICs (real estate mortgage investment conduits) (See the

Instructions for Form 1066, U.S. Real Estate Mortgage Investment

Conduit Income Tax Return.)

● Corporations

● Nonprofit organizations (churches, clubs, etc.)

● Farmers’ cooperatives

● Plan administrators (A plan administrator is the person or group of

persons specified as the administrator by the instrument under which the

plan is operated.)

New Business. If you become the new owner of an existing business, do

not use the EIN of the former owner. IF YOU ALREADY HAVE AN EIN,

USE THAT NUMBER. If you do not have an EIN, apply for one on this

form. If you become the “owner” of a corporation by acquiring its stock,

use the corporation’s EIN.

File Only One Form SS-4. File only one Form SS-4, regardless of the

number of businesses operated or trade names under which a business

operates. However, each corporation in an affiliated group must file a

separate application.

EIN Applied for, But Not Received. If you do not 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. Do not show your social security number

(SSN) as an EIN on returns.

For more information about EINs, see Pub. 583, Starting a Business

and Keeping Records, and Pub. 1635, Understanding your EIN.

How To Apply

Application by Tele-TIN. Under the Tele-TIN program, you can receive

your EIN by telephone and use it immediately to file a return or make a

payment. To receive an EIN by telephone, complete Form SS-4, then call

the Tele-TIN number listed for your state under Where To Apply. The

person making the call must be authorized to sign the form. (See

Signature on page 4.)

An IRS representative will use the information from the Form SS-4 to

establish your account and assign you an EIN. Write the number you are

given on the upper right corner of the form and sign and date it.

The Tele-TIN numbers listed below will involve a long-distance charge to

callers outside of the local calling area and can be used only to apply for

an EIN. THE NUMBERS MAY CHANGE WITHOUT NOTICE. Call

1-800-829-1040 to verify a number or to ask about the status of an

application by mail.

Application 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

service center address for your state. You will receive your EIN in the

mail in approximately 4 weeks.

Where To Apply

New York (all other counties), Connecticut,

Maine, Massachusetts, New Hampshire,

Rhode Island, Vermont

Attn: Entity Control

Andover, MA 05501

978-474-9717

If your principal business,

office or agency, or legal

residence in the case of an

individual, is located in:

Call the Tele-TIN

number shown or

file with the Internal

Revenue Service

Center at:

Attn: Entity Control

Atlanta, GA 39901

770-455-2360

Florida, Georgia, South Carolina

New Jersey, New York City and counties of

Nassau, Rockland, Suffolk, and Westchester

Attn: Entity Control

Holtsville, NY 00501

516-447-4955

Form SS-4 (Rev. 2-98) Page 2

General Instructions

Changes in Organization or Ownership. If you already have an EIN, you

may need to get a new one if either the organization or ownership of your

business changes. If you incorporate a sole proprietorship or form a

partnership, you must get a new EIN. However, do not apply for a new

EIN if:

If you do not have an EIN by the time a tax deposit is due, send your

payment to the Internal Revenue Service Center for your filing area. (See

Where To Apply below.) Make your check or money order payable to

Internal Revenue Service and show your name (as shown on Form SS-4),

address, type of tax, period covered, and date you applied for an EIN.

Send an explanation with the deposit.

Section references are to the Internal Revenue Code unless otherwise

noted.

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When To Apply for a New EIN

● Partnerships

Use Form SS-4 to apply for an employer identification number (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.

You can apply for an EIN either by mail or by telephone. You can get an

EIN immediately by calling the Tele-TIN number for the service center for

your state, or you can send the completed Form SS-4 directly to the

service center to receive your EIN by mail.

You must file this form if you have not been assigned an EIN before and:

Taxpayer representatives can receive their client’s EIN by telephone if

they first send a fax of a completed Form 2848, Power of Attorney and

Declaration of Representative, or Form 8821, Tax Information

Authorization, to the Tele-TIN unit. The Form 2848 or Form 8821 will be

used solely to release the EIN to the representative authorized on the

form.

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1. Certain grantor-owned trusts. (See the Instructions for Form 1041.)

2. Individual Retirement Arrangement (IRA) trusts, unless the trust has

to file Form 990-T, Exempt Organization Business Income Tax Return.

(See the Instructions for Form 990-T.)

Mail or fax (facsimile) the signed SS-4 within 24 hours to the Tele-TIN

Unit at the service center address for your state. The IRS representative

will give you the fax number. The fax numbers are also listed in Pub.

1635.

Note: If you are electing to be an “S corporation,” be sure you file Form

2553, Election by a Small Business Corporation.

● State and local agencies who serve as tax reporting agents for public

assistance recipients, under Rev. Proc. 80-4, 1980-1 C.B. 581, should

obtain a separate EIN for this reporting. See Household employer on

page 3.

Illinois, Iowa, Minnesota, Missouri, Wisconsin

Attn: Entity Control

Stop 6800

2306 E. Bannister Rd.

Kansas City, MO 64999

816-926-5999

Delaware, District of Columbia, Maryland,

Pennsylvania, Virginia

Attn: Entity Control

Philadelphia, PA 19255

215-516-6999

Indiana, Kentucky, Michigan, Ohio, West

Virginia

Attn: Entity Control

Cincinnati, OH 45999

606-292-5467

● You change only the name of your business,

● You elected on Form 8832, Entity Classification Election, to change

the way the entity is taxed, or 

● A partnership terminates because at least 50% of the total interests in

partnership capital and profits were sold or exchanged within a 12-month

period. (See Regulations section 301.6109-1(d)(2)(iii).) The EIN for the

terminated partnership should continue to be used. This rule applies to

terminations occurring after May 8, 1997. If the termination took place

after May 8, 1996, and before May 9, 1997, a new EIN must be obtained

for the new partnership unless the partnership and its partners are

consistent in using the old EIN.

Caution: An EIN is for use in connection with your business activities

only. Do NOT use your EIN in place of your social security number (SSN).
Form SS-4 (Rev. 2-98) Page 3

Individuals. Enter your first name, middle initial, and last name. If you

are a sole proprietor, enter your individual name, not your business name.

Enter your business name on line 2. Do not use abbreviations or

nicknames on line 1.

Trusts. Enter the name of the trust.

Estate of a decedent. Enter the name of the estate.

Partnerships. Enter the legal name of the partnership as it appears in

the partnership agreement. Do not list the names of the partners on line

1. See the specific instructions for line 7.

Corporations. Enter the corporate name as it appears in the

corporation 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.

Line 2. Enter the trade name of the business if different from the legal

name. The trade name is the “doing business as” name.

Note: Use the full legal name 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, always use

either the legal name only or the trade name only on all tax returns.

Line 3. Trusts enter the name of the trustee. 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. Print or type the first name, middle initial, and

last name.

Plan administrator. If the plan administrator is an individual, enter the

plan administrator’s SSN in the space provided.

Withholding agent. If you are a withholding agent required to file Form

1042, check the “Other” box and enter “Withholding agent.”

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.

Line 7. Enter the first name, middle initial, last name, and SSN of a

principal officer if the business is a corporation; of a general partner if a

partnership; of the owner of a single member entity that is disregarded as

an entity separate from its owner; or of a grantor, owner, or trustor if a

trust. If the person in question is an alien individual with a previously

assigned individual taxpayer identification number (ITIN), enter the ITIN in

the space provided, instead of an SSN. You are not required to enter an

SSN or ITIN if the reason you are applying for an EIN is to make an entity

classification election (see Regulations section 301.7701-1 through

301.7701-3), and you are a nonresident alien with no effectively

connected income from sources within the United States.

If the organization also seeks tax-exempt status, you must file either

Package 1023, Application for Recognition of Exemption, or Package

1024, Application for Recognition of Exemption Under Section 501(a). Get

Pub. 557, Tax Exempt Status for Your Organization, for more information.

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 (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.

Other corporation. This box is for any corporation other than a personal

service corporation. If you check this box, enter the type of corporation

(such as insurance company) in the space provided.

Other nonprofit organization. Check this 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).

Group exemption number (GEN). If the organization is covered by a

group exemption letter, enter the four-digit GEN. (Do not confuse the

GEN with the nine-digit EIN.) If you do not know the GEN, contact the

parent organization. Get Pub. 557 for more information about group

exemption numbers.

Line 9. Check only one box. Do not enter N/A.

Started new business. Check this box if you are starting a new

business that requires an EIN. If you check this box, enter the type of

business being started. Do not apply if you already have an EIN and are

only adding another place of business.

Personal services include performance of services in such fields as

health, law, accounting, or consulting. For more information about

personal service corporations, see the Instructions for Form 1120, U.S.

Corporation Income Tax Return, and Pub. 542, Corporations.

California (all other counties), Hawaii

Attn: Entity Control

Fresno, CA 93888

209-452-4010

Alabama, Arkansas, Louisiana, Mississippi,

North Carolina, Tennessee

Attn: Entity Control

Memphis, TN 37501

901-546-3920

If you have no legal residence, principal

place of business, or principal office or

agency in any state

Specific Instructions

The instructions that follow are for those items that are not

self-explanatory. Enter N/A (nonapplicable) on the lines that do not apply.

Line 1. Enter the legal name of the entity applying for the EIN exactly as

it appears on the social security card, charter, or other applicable legal

document.

Limited liability company (LLC). See the definition of limited liability

company in the Instructions for Form 1065. An LLC with two or more

members can be a partnership or an association taxable as a

corporation. An LLC with a single owner can be an association taxable as

a corporation or an entity disregarded as an entity separate from its

owner. See Form 8832 for more details.

Household employer. If you are an individual, check the “Other” box

and enter “Household employer” and your SSN. If you are a state or local

agency serving as a tax reporting agent for public assistance recipients

who become household employers, check the “Other” box and enter

“Household employer agent.” If you are a trust that qualifies as a

household employer, you do not need a separate EIN for reporting tax

information relating to household employees; use the EIN of the trust.

Alaska, Arizona, California (counties of

Alpine, Amador, Butte, Calaveras, Colusa,

Contra Costa, Del Norte, El Dorado, Glenn,

Humboldt, Lake, Lassen, Marin, Mendocino,

Modoc, Napa, Nevada, Placer, Plumas,

Sacramento, San Joaquin, Shasta, Sierra,

Siskiyou, Solano, Sonoma, Sutter, Tehama,

Trinity, Yolo, and Yuba), Colorado, Idaho,

Montana, Nebraska, Nevada, North Dakota,

Oregon, South Dakota, Utah, Washington,

Wyoming

Attn: Entity Control

Mail Stop 6271

P.O. Box 9941

Ogden, UT 84201

801-620-7645

Attn: Entity Control

Philadelphia, PA 19255

215-516-6999

Kansas, New Mexico, Oklahoma, Texas

Attn: Entity Control

Austin, TX 73301

512-460-7843

● If the entity is classified as a partnership for Federal income tax

purposes, check the “partnership” box.

● If the entity is classified as a corporation for Federal income tax

purposes, mark the “Other corporation” box and write “limited liability

co.” in the space provided.

● If the entity is disregarded as an entity separate from its owner, check

the “Other” box and write in “disregarded entity” in the space provided.

QSSS. For a qualified subchapter S subsidiary (QSSS) check the

“Other” box and specify “QSSS.”

Sole proprietor. Check this box if you file Schedule C, C-EZ, or F (Form

1040) and have a Keogh plan, or are required to file excise, employment,

or alcohol, tobacco, or firearms returns, or are a payer of gambling

Line 8a. Check the box that best describes the type of entity applying for

the EIN. If you are an alien individual with an ITIN previously assigned to

you, enter the ITIN in place of a requested SSN.

Caution: This is not an election for a tax classification of an entity. See

“Limited liability company” below.

If not specifically mentioned, check the “Other” box, enter the type of

entity and the type of return that will be filed (for example, common trust

fund, Form 1065). Do not enter N/A. If you are an alien individual applying

for an EIN, see the Line 7 instructions above.

winnings. Enter your SSN (or ITIN) in the space provided. If you are a

nonresident alien with no effectively connected income from sources

within the United States, you do not need to enter an SSN or ITIN.

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. Do not apply if you already have

an EIN and are only hiring employees. For information on the applicable

employment taxes for family members, see Circular E, Employer’s Tax

Guide (Publication 15).

Created a pension plan. Check this box if you have created a pension

plan and need this number for reporting purposes. Also, enter the type of

plan created.

Note: Check this box if you are applying for a trust EIN when a new

pension plan is established.
REMIC. 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 can establish a business purpose for having a different tax year, or

● It elects under section 444 to have a tax year other than a calendar

year.

Line 12. If the business has or will have employees, enter the date on

which the business began or will begin to pay wages. If the business

does not plan to have employees, enter N/A.

Withholding agent. Enter the date you began or will begin to pay

income to a nonresident alien. This also applies to individuals who are

required to file Form 1042 to report alimony paid to a nonresident alien.

Line 14. Generally, enter the exact type of business being operated (for

example, advertising agency, farm, food or beverage establishment, labor

union, real estate agency, steam laundry, rental of coin-operated vending

machine, or investment club). Also state if the business will involve the

sale or distribution of alcoholic beverages.

Governmental. Enter the type of organization (state, county, school

district, municipality, etc.).

Nonprofit organization (other than governmental). Enter whether

organized for religious, educational, or humane purposes, and the

principal activity (for example, religious organization—hospital, charitable).

Mining and quarrying. Specify the process and the principal product

(for example, mining bituminous coal, contract drilling for oil, or quarrying

dimension stone).

Contract construction. Specify whether general contracting or special

trade contracting. Also, show the type of work normally performed (for

example, general contractor for residential buildings or electrical

subcontractor).

Trade. Specify the type of sales and the principal line of goods sold (for

example, wholesale dairy products, manufacturer’s representative for

mining machinery, or retail hardware).

Manufacturing. Specify the type of establishment operated (for

example, sawmill or vegetable cannery).

Signature. 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 or other unincorporated organization, or (d) the

fiduciary, if the applicant is a trust or an estate.

Form SS-4 (Rev. 2-98) Page 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. Information on

this form may be used to determine which Federal tax returns you are

required to file and to provide you with related forms and publications.

We disclose this form to the Social Security Administration for their use in

determining compliance with applicable laws. We will be unable to issue

an EIN to you unless you provide all of the requested information which

applies to your entity.

The time needed to complete and file this form will vary depending on

individual circumstances. The estimated average time is:

Learning about the law or the form 19 min.

Preparing the form 45 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 write to the Tax Forms Committee, Western Area

Distribution Center, Rancho Cordova, CA 95743-0001. Do not send this

form to this address. Instead, see Where To Apply on page 2.

Recordkeeping 7 min.

Copying, assembling, and sending the form to the IRS 20 min.

Food or beverage establishments. Specify the type of establishment

and state whether you employ workers who receive tips (for example,

lounge—yes).

Trusts. Generally, a trust must adopt a calendar year except for the

following:

● Tax-exempt trusts,

● Charitable trusts, and

● Grantor-owned trusts.

Line 11. 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, Accounting Periods and Methods.

Individuals. Your tax year generally will be a calendar year.

Partnerships. Partnerships generally must adopt one of the following

tax years:

How To Get Forms and Publications

Phone. You can order forms, instructions, and publications by phone.

Just call 1-800-TAX-FORM (1-800-829-3676). You should receive your

order or notification of its status within 7 to 15 workdays.

Line 13. For a definition of agricultural labor (farmwork), see Circular A,

Agricultural Employer’s Tax Guide (Publication 51).

Personal computer. With your personal computer and modem, you can

get the forms and information you need using:

● IRS’s Internet Web Site at www.irs.ustreas.gov

You can also dial direct (by modem) to the Internal Revenue

Information Services (IRIS) at 703-321-8020. IRIS is an on-line

information service on FedWorld.

For small businesses, return preparers, or others who may frequently

need tax forms or publications, a CD-ROM containing over 2,000 tax

products (including many prior year forms) can be purchased from the

Government Printing Office.

You are 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 10. If you are 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. Trusts should enter the date the trust

was legally created. 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.

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.

Changed type of organization. Check this box if the business is

changing its type of organization, for example, if 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 the type of change

made, for example, “from sole proprietorship to partnership.”

Purchased going business. Check this box if you purchased an existing

business. Do not use the former owner’s EIN. Do not apply for a new

EIN if you already have one. Use your own EIN.

Banking purpose. Check this box if you are 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).

Note: Do not check this box if you are applying for a trust EIN when a

new pension plan is established. Check “Created a pension plan.”

Exception. Do not file this form for certain grantor-type trusts. The

trustee does not 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

payors. See the Instructions for Form 1041 for more information.

Other (specify). Check this box if you are requesting an EIN for any

reason other than those for which there are checkboxes, and enter the

reason.

CD-ROM. To order the CD-ROM call the Superintendent of Documents

at 202-512-1800 or connect to www.access.gpo.gov/su_docs

● 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, or

● In certain cases, some other tax year.

See the Instructions for Form 1065, U.S. Partnership Return of Income,

for more information.

● Telnet at iris.irs.ustreas.gov

● File Transfer Protocol at ftp.irs.ustreas.gov