The IRS SS-4 form is an application used to obtain an Employer Identification Number (EIN), which is essential for businesses and organizations in the United States. This form helps the IRS identify taxpayers who are required to file various tax returns. Understanding how to properly complete the SS-4 form can simplify the process of starting and managing a business.
When starting a new business or organization, understanding the IRS SS-4 form is crucial for navigating the complexities of federal tax identification. This form serves as the application for an Employer Identification Number (EIN), which is essential for various tax-related purposes. Whether you're a sole proprietor, partnership, corporation, or non-profit, obtaining an EIN allows you to open a business bank account, hire employees, and file tax returns. The SS-4 form requires specific information, including the legal structure of your entity, the reason for applying, and details about the principal officer or owner. Moreover, the application can be submitted online, by mail, or by fax, making it accessible for entrepreneurs across the country. Understanding the nuances of the SS-4 form can streamline the process of setting up your business and ensure compliance with federal regulations.
Form SS-4
Application for Employer Identification Number
OMB No. 1545-0003
(For use by employers, corporations, partnerships, trusts, estates, churches,
EIN
(Rev. December 2025)
government agencies, Indian tribal entities, certain individuals, and others.)
Department of the Treasury
See separate instructions for each line. Keep a copy for your records.
Internal Revenue Service
Go to www.irs.gov/FormSS4 for instructions and the latest information.
1Legal name of entity (or individual) for whom the EIN is being requested
clearly.
4a
Mailing address (room, apt., suite no. and street, or P.O. box)
5a
Street address (if different) (Don’t enter a P.O. box.)
2
Trade name of business (if different from name on line 1)
3
Executor, administrator, trustee, “care of” name
print
4b City, state, and ZIP code (if foreign, see instructions)
5b City, state, and ZIP code (if foreign, see instructions)
or
Type
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)
8b
If 8a is “Yes,” enter the
number
of
(or a foreign equivalent)?
Yes
No
LLC members
8c
If 8a is “Yes,” was the LLC organized in the United States? .
. .
. . . . . . . . . . . .
. . .
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
Military/National Guard
State/local government
Church or church-controlled organization
Farmers’ cooperative
Federal government
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
State
Foreign country
applicable) where incorporated
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)
11 Date business started or acquired (month, day, year). See instructions.
12 Closing month of accounting year
13Highest number of employees expected in the next 12 months (enter -0- if none). 14 If you expect your employment tax liability to be $1,000 or less in a
If no employees expected, skip line 14.
full calendar year and want to file Form 944 annually instead of Forms
941 quarterly, check here. (Your employment tax liability will generally
Agricultural
Household
Other
be $1,000 or less if you expect to pay $5,000 or less, $6,536 or less if
you're in a U.S. territory, in total wages.) If you don't check this box,
you must file Form 941 for every quarter
. . . . . .
15First 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
17Indicate 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?
If “Yes,” write previous EIN here
Complete this section only if you want to authorize the named individual to receive the entity’s EIN and answer questions about the completion of this form.
Third
Designee’s name
Designee’s telephone number (include area code)
Party
Designee
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.
Applicant’s telephone number (include area code)
Name and title (type or print clearly)
Applicant’s fax number (include area code)
Signature
Date
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 16055N
Form SS-4 (Rev. 12-2025) Created 10/17/25
Form SS-4 (Rev. 12-2025)
Page 2
See below to determine whether you need an EIN. However, for further information on applying for an EIN, including how to submit an EIN application, see the separate instructions at www.irs.gov/FormSS4.
Do I Need an EIN?
File Form SS-4 if the applicant entity doesn’t 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
doesn’t currently have (nor expect to have)
complete lines 1, 2, 4a–8a, 8b–c (if applicable), 9a,
employees
9b (if applicable), 10–14, and 16–18.
hired (or will hire) employees,
doesn’t already have an EIN
complete lines 1, 2, 4a–6, 7a–b, 8a,
including household employees
8b–c (if applicable), 9a, 9b (if applicable), and 10–18.
opened a bank account
needs an EIN for banking purposes only
complete lines 1–5b, 7a–b, 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
complete lines 1–18 (as applicable).
ownership changed (for example, you incorporate a
sole proprietorship or form a partnership)2
purchased a going business3
created a trust
the trust is other than a grantor trust or an IRA
trust4
created a pension plan as a
needs an EIN for reporting purposes
complete lines 1, 3, 4a–5b, 7a–b, 9a, 10, and 18.
plan administrator5
is a foreign person needing an
needs an EIN to complete a Form W-8 (other than
complete lines 1–5b, 7a–b (SSN or ITIN as applicable),
EIN to comply with IRS
Form W-8ECI), avoid withholding on portfolio assets,
8a, 8b–c (if applicable), 9a, 9b (if applicable), 10,
withholding regulations
or claim tax treaty benefits6
and 18.
is administering an estate
needs an EIN to report estate income on Form 1041
complete lines 1–7b, 9a, 10–12, 13–17 (if applicable),
is a withholding agent for
is an agent, broker, fiduciary, manager, tenant, or
complete lines 1, 2, 3 (if applicable), 4a–5b, 7a–b, 8a,
taxes on nonwage income
spouse who is required to file Form 1042, Annual
8b–c (if applicable), 9a, 9b (if applicable), 10, and 18.
paid to an alien (that is,
Withholding Tax Return for U.S. Source Income of
individual, corporation, or
Foreign Persons
partnership, etc.)
is a state or local agency
serves as a tax reporting agent for public assistance
complete lines 1, 2, 4a–5b, 7a–b, 9a, 10, and 18.
recipients under Rev. Proc. 80-4, 1980-1 C.B. 5817
is a single-member LLC (or
needs an EIN to file Form 8832, Entity Classification
similar single-member entity)
Election, for filing employment tax returns and excise
tax returns, or for state reporting purposes8, or is a
foreign-owned U.S. disregarded entity and needs an
EIN 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
is an S corporation
needs an EIN to file Form 2553, Election by a Small
Business Corporation9
1For 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 doesn’t have employees.
2However, don’t 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).
3Don’t use the EIN of the prior business unless you became the “owner” of a corporation by acquiring its stock.
4However, grantor trusts that don’t 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.
5A plan administrator is the person or group of persons specified as the administrator by the instrument under which the plan is operated.
6Entities applying to be a Qualified Intermediary (QI) need a QI-EIN even if they already have an EIN. See Rev. Proc. 2000-12.
7See also Household employer agent in the instructions. Note: State or local agencies may need an EIN for other reasons, for example, hired employees.
8See Disregarded entities in the instructions for details on completing Form SS-4 for an LLC.
9An existing corporation that is electing or revoking S corporation status should use its previously assigned EIN.
After you complete the IRS SS-4 form, you will need to submit it to the IRS to obtain an Employer Identification Number (EIN). This number is essential for various business activities, such as opening a bank account or filing taxes.
The IRS SS-4 form is an application used to apply for an Employer Identification Number (EIN). This number is essential for businesses, as it is used for tax reporting and identification purposes. Any entity that has employees, operates as a corporation or partnership, or meets certain criteria needs to obtain an EIN.
Various entities must file the SS-4 form, including:
If your business falls into one of these categories, it is crucial to file the SS-4 form to obtain your EIN.
Completing the SS-4 form involves providing specific information about your business. Key details include:
Ensure all information is accurate and complete to avoid delays in processing.
You can submit the SS-4 form in several ways:
Filing online is often the fastest method, as you receive your EIN immediately upon completion.
If you file online, you will typically receive your EIN immediately. For mailed submissions, processing can take up to four weeks. Faxed applications usually take about four business days. Planning ahead is advisable, especially if you need the EIN for immediate business operations.
No, there is no fee to apply for an EIN using the SS-4 form. The application process is free, making it accessible for all eligible entities.
Yes, non-residents can apply for an EIN. However, the process may differ slightly. Non-residents must complete the SS-4 form and submit it by mail or fax. They may also need to provide additional identification information, such as a passport number.
If you lose your EIN, you can retrieve it by:
Keeping a secure record of your EIN is important for future reference.
When individuals or businesses apply for an Employer Identification Number (EIN) using the IRS SS-4 form, several common mistakes can lead to delays or complications. Understanding these pitfalls is essential for ensuring a smooth application process.
One frequent error involves providing incorrect or incomplete information. Applicants may overlook essential fields or misinterpret the instructions. For instance, failing to include the legal name of the entity or providing an incorrect Social Security Number can result in significant delays. Always double-check the information entered on the form to ensure accuracy.
Another common mistake is selecting the wrong reason for applying for an EIN. The IRS provides various options, such as starting a new business or hiring employees. Choosing the incorrect reason can lead to processing issues or even rejection of the application. It is crucial to carefully read each option and select the one that best fits the situation.
Additionally, many applicants neglect to sign and date the form. A signature is not just a formality; it confirms the validity of the application. Without a signature, the IRS may consider the form incomplete. Always ensure that the form is signed by an authorized person before submission.
Lastly, individuals sometimes fail to file the form through the appropriate channels. Submitting the SS-4 form electronically or by mail requires adherence to specific guidelines. Some applicants mistakenly send the form to the wrong address or use an outdated submission method. Familiarizing oneself with the current submission procedures can prevent unnecessary delays.
The IRS SS-4 form is essential for businesses applying for an Employer Identification Number (EIN). However, several other forms and documents may accompany it, depending on the specific needs of the business. Below is a list of commonly used forms and documents that can be important in the process of establishing a business entity or managing its tax responsibilities.
Understanding these forms and documents can greatly assist in navigating the complexities of business formation and tax compliance. Each plays a unique role in ensuring that businesses remain compliant with federal regulations while also providing necessary information to the IRS. Careful attention to detail in completing these forms can help facilitate smoother operations and financial management for businesses.
The IRS SS-4 form is essential for businesses seeking to obtain an Employer Identification Number (EIN). Similar to the SS-4, the IRS Form 1023 is used by organizations applying for tax-exempt status under Section 501(c)(3). Both forms require detailed information about the organization, including its structure, purpose, and financial projections. While the SS-4 focuses on business identification, the Form 1023 emphasizes the nonprofit's mission and operational plans, making it crucial for securing tax-exempt status.
Another document that shares similarities with the SS-4 is the IRS Form 1065, which is used for partnerships to report income, deductions, and profits. Like the SS-4, Form 1065 requires information about the entity's structure and ownership. Both forms aim to provide the IRS with a clear picture of the business entity, although the Form 1065 is primarily concerned with the financial performance of partnerships over a fiscal year.
The IRS Form 990 also bears resemblance to the SS-4, as it is a return that tax-exempt organizations must file annually. While the SS-4 establishes an organization's identity, Form 990 provides a comprehensive overview of its financial activities and governance. Both forms are crucial for transparency and compliance, ensuring that the IRS has the necessary information to monitor the organization's adherence to tax laws.
Form W-9, which is used to request a taxpayer identification number and certification, is another document that aligns with the SS-4. Both forms require the submission of identifying information, such as the name and address of the entity. The W-9 is typically used by individuals and businesses to provide their tax identification number to clients or other entities, while the SS-4 is used to formally request an EIN from the IRS.
Form 2553, which is used by small businesses to elect S corporation status, also shares characteristics with the SS-4. Both forms require detailed information about the business structure and ownership. While the SS-4 is about obtaining an EIN, Form 2553 is focused on tax classification. Each form plays a pivotal role in defining how a business will be recognized by the IRS.
The IRS Form 941 is another document that is somewhat similar to the SS-4, as it is used by employers to report income taxes, Social Security tax, and Medicare tax withheld from employee wages. Both forms are critical for businesses in terms of compliance with tax regulations. The SS-4 establishes the entity's EIN, while Form 941 requires the reporting of taxes associated with that EIN.
Form 4835, which is used by individuals who are engaged in farming and report their farm rental income, also has similarities to the SS-4. Both documents require identification of the business structure and the nature of the business activities. While the SS-4 is about obtaining an EIN, Form 4835 focuses on reporting income and expenses related to farming activities.
Lastly, the IRS Form 1065-B, which is a tax return for electing large partnerships, is similar to the SS-4 in that it requires detailed information about the partnership structure and its members. Both forms aim to provide the IRS with necessary details to ensure compliance with tax obligations. The SS-4 lays the groundwork for identification, while Form 1065-B focuses on the financial reporting of the partnership.
When completing the IRS SS-4 form, it is essential to approach the task with care and attention to detail. This form is used to apply for an Employer Identification Number (EIN), which is crucial for various business operations. Below are some guidelines that can help ensure a smooth application process.
By adhering to these do's and don'ts, you can navigate the process of filling out the IRS SS-4 form more effectively. Taking the time to ensure accuracy and completeness will ultimately benefit your business in the long run.
The IRS SS-4 form is essential for businesses seeking to obtain an Employer Identification Number (EIN). However, several misconceptions can lead to confusion. Here are six common misunderstandings about this important document:
This is not true. While corporations do need an EIN, so do partnerships, sole proprietorships, and non-profit organizations. Any entity that has employees or operates as a business should consider applying for an EIN using the SS-4 form.
Many believe that mailing the SS-4 form is the only option. In reality, the form can be submitted online, by fax, or by mail. The online application process is often the fastest and most convenient method.
While both are unique identifiers, they serve different purposes. An EIN is specifically for businesses, whereas a Social Security Number (SSN) is for individuals. Mixing these up can lead to significant issues in tax reporting.
Some think that once an EIN is issued, it cannot be changed. However, if your business undergoes significant changes, such as a change in ownership or structure, you may need to apply for a new EIN.
Many people feel intimidated by the form, but it is straightforward. With clear instructions and a few essential pieces of information, most applicants can complete it without much hassle.
Contrary to popular belief, applying for an EIN using the SS-4 form is free of charge. The IRS does not charge any fees for processing this application.
Understanding these misconceptions can help streamline the process of obtaining an EIN and ensure that your business is set up correctly from the start.
Filling out the IRS SS-4 form is an important step for businesses and organizations seeking an Employer Identification Number (EIN). Here are some key takeaways to keep in mind:
Understanding these points can help streamline the process of obtaining your EIN and ensure compliance with IRS requirements.
Free IRS SS-4 Template in PDF