This update supplements Form SS-4, Application for Employer Identification Number (EIN) (Rev. January 

2010), and provides additional information for filers of the form. Filers should rely on this update for the 

changes described, which will be incorporated into the next revision of the form and instructions. 

In December 2016, the Department of Treasury issued final amendments to the regulations under 

sections 6038A and 7701 of the Internal Revenue Code (TD 9796). The following information describes 

modifications to the Form SS-4 and associated instructions necessary to implement these regulations (in 

conjunction with related international standards of transparency).

Filing required by certain disregarded entities 

For tax years of entities beginning on or after January 1, 2017 and ending on or after December 13, 

2017, domestic disregarded entities that are wholly owned by one foreign person are treated as 

reporting corporations for purposes of the reporting and record maintenance requirements under section 

6038A. These entities are required to file Form 5472, Information Return of a 25% Foreign-Owned U.S. 

Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business (Under Sections 6038A and 

6038C of the Internal Revenue Code), with respect to each related party with which the reporting 

corporation has had any reportable transactions. See Regulations section 1.6038A-2. In order to file 

Form 5472, an entity must have an EIN. See section 6109(a)(1) and Regulations sections 301.6109-1(a)

(1)(ii)(C) and 301.6109-1(b).

Lines 7a–b. Name of responsible party. The full name (first name, middle initial and last name, if 

applicable) and SSN or ITIN of the entity's responsible party are required.

Responsible party defined. For entities with shares or interests traded on a public exchange, or which 

are registered with the Securities and Exchange Commission, the responsible party is (a) the principal 

officer, if the business is a corporation; (b) a general partner, if a partnership; or (c) a grantor, owner, or 

trustor, if a trust. For tax-exempt organizations, the responsible party is generally the same as the 

“principal officer” as defined in the Form 990 instructions. For government entities, the responsible party 

is generally the individual that can legally bind the government entity.

For all other entities, the responsible party is the individual (i.e., the natural person) who ultimately owns 

or controls the entity or who exercises ultimate effective control over the entity. The individual 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 individual, directly or indirectly, to control, manage, or 

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

Line 9a Type of Entity

Disregarded entities. A disregarded entity is an eligible entity that is disregarded as separate from its 

owner for federal income tax purposes. Disregarded entities include single-member limited liability 

companies (LLCs) that are disregarded as separate from their owners, qualified subchapter S 

subsidiaries (qualified subsidiaries of an S corporation), and certain qualified foreign entities. See the 

Instructions for Form 8832 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 box 

Other 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 box 

Other for line 9a and write “Foreign-owned U.S. disregarded entity – Forms 1120 and 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 box 

Corporation for line 9a and write “Single-member” and the form number of the return that will be filed 

(Form 1120 or 1120S).

• 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 box Partnership for line 9a.

Page Last updated *******
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, churches, 

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

▶ See separate instructions for each line. ▶ Keep a copy for your records.

OMB No. 1545-0003

EIN

Type or print clearly.

1 Legal name of entity (or individual) for whom the EIN is being 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 (if foreign, see instructions) 5b City, state, and ZIP code (if foreign, see instructions)

6 County and state where principal business is located

7a Name of responsible party 7b SSN, ITIN, or EIN

8a Is this application for a limited liability company (LLC) 

(or a foreign equivalent)? . . . . . . . . Yes No

8b If 8a is “Yes,” enter the number of 

LLC members . . . . . . ▶

8c If 8a is “Yes,” was the LLC organized in the United States? . . . . . . . . . . . . . . . . . . Yes No

9a Type of entity (check only one box). Caution. If 8a is “Yes,” see the instructions for the correct box to check.

Sole proprietor (SSN) Estate (SSN of decedent)

Partnership Plan administrator (TIN)

Corporation (enter form number to be filed) ▶ Trust (TIN of grantor)

Personal service corporation National Guard State/local government

Church or church-controlled organization Farmers’ cooperative Federal government/military

Other nonprofit organization (specify) ▶ REMIC Indian tribal governments/enterprises

Other (specify) ▶ Group Exemption Number (GEN) if any ▶

9b If a corporation, name the state or foreign country (if 

applicable) where incorporated

State Foreign country

10 Reason for applying (check only one box) Banking purpose (specify purpose) ▶

Started new business (specify type) ▶ Changed type of organization (specify new type) ▶

Purchased going business

Hired employees (Check the box and see line 13.) Created a trust (specify type) ▶

Compliance with IRS withholding regulations Created a pension plan (specify type) ▶

Other (specify) ▶

11 Date business started or acquired (month, day, year). See instructions. 12 Closing month of accounting year

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

If no employees expected, skip line 14.

Agricultural Household Other

14 If you expect your employment tax liability to be $1,000 or 

less in a full calendar year and want to file Form 944 

annually instead of Forms 941 quarterly, check here. 

(Your employment tax liability generally will be $1,000 

or less if you expect to pay $4,000 or less in total wages.) 

If you do not check this box, you must file Form 941 for 

every quarter.

15 First date wages or annuities were paid (month, day, year). Note. If applicant is a withholding agent, enter date income will first be paid to 

nonresident alien (month, day, year) . . . . . . . . . . . . . . . . . ▶

16 Check one box that best describes the principal activity of your business. Health care & social assistance Wholesale-agent/broker

Construction Rental & leasing Transportation & warehousing Accommodation & food service Wholesale-other Retail

Real estate Manufacturing Finance & insurance Other (specify) ▶

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

18 Has the applicant entity shown on line 1 ever applied for and received an EIN? Yes No

If “Yes,” write previous EIN here ▶

Third 

Party 

Designee

Complete this section only if you want to authorize the named individual to receive the entity’s EIN and answer questions about the completion of this form.

Designee’s name Designee’s telephone number (include area code)

Address and ZIP code Designee’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) ▶

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 instructions. Cat. No. 16055N Form SS-4 (Rev. 1-2010) 
Form SS-4 (Rev. 1-2010) Page 2 

Do I Need an EIN?

File Form SS-4 if the applicant entity does not already have an EIN but is required to show an EIN on any return, statement, 

or other document.1 See also the separate instructions for each line on Form SS-4.

IF the applicant... AND... THEN...

Started a new business Does not currently have (nor expect to have) 

employees

Complete lines 1, 2, 4a–8a, 8b–c (if applicable), 9a, 

9b (if applicable), and 10–14 and 16–18.

Hired (or will hire) employees, 

including household employees

Does not already have an EIN Complete lines 1, 2, 4a–6, 7a–b (if applicable), 8a, 

8b–c (if applicable), 9a, 9b (if applicable), 10–18.

Opened a bank account Needs an EIN for banking purposes only Complete lines 1–5b, 7a–b (if applicable), 8a, 8b–c 

(if applicable), 9a, 9b (if applicable), 10, and 18.

Changed type of organization Either the legal character of the organization or its 

ownership changed (for example, you incorporate a 

sole proprietorship or form a partnership) 2

Complete lines 1–18 (as applicable).

Purchased a going business 3 Does not already have an EIN Complete lines 1–18 (as applicable).

Created a trust The trust is other than a grantor trust or an IRA 

trust 4

Complete lines 1–18 (as applicable).

Created a pension plan as a 

plan administrator 5

Needs an EIN for reporting purposes Complete lines 1, 3, 4a–5b, 9a, 10, and 18.

Is a foreign person needing an 

EIN to comply with IRS 

withholding regulations

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

Form W-8ECI), avoid withholding on portfolio assets, 

or claim tax treaty benefits 6

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

8a, 8b–c (if applicable), 9a, 9b (if applicable), 10, 

and 18.

Is administering an estate Needs an EIN to report estate income on Form 1041 Complete lines 1–6, 9a, 10–12, 13–17 (if applicable), 

and 18.

Is a withholding agent for 

taxes on non-wage income 

paid to an alien (i.e., 

individual, corporation, or 

partnership, etc.)

Is an agent, broker, fiduciary, manager, tenant, or 

spouse who is required to file Form 1042, Annual 

Withholding Tax Return for U.S. Source Income of 

Foreign Persons

Complete lines 1, 2, 3 (if applicable), 4a–5b, 7a–b (if 

applicable), 8a, 8b–c (if applicable), 9a, 9b (if 

applicable), 10, and 18.

Is a state or local agency Serves as a tax reporting agent for public assistance 

recipients under Rev. Proc. 80-4, 1980-1 C.B. 581 7

Complete lines 1, 2, 4a–5b, 9a, 10, and 18.

Is a single-member LLC Needs an EIN to file Form 8832, Classification 

Election, for filing employment tax returns and 

excise tax returns, or for state reporting purposes 8

Complete lines 1–18 (as applicable).

Is an S corporation Needs an EIN to file Form 2553, Election by a Small 

Business Corporation 9

Complete lines 1–18 (as applicable).

1 For example, a sole proprietorship or self-employed farmer who 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. 

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 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). 

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 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 status should use its previously-assigned EIN.