Note: Form SS-4 begins on the next page of this document.

Attention Limit of one (1) Employer Identification Number (EIN) Issuance per Business Day
Effective May 21, 2012, to ensure fair and equitable treatment for all taxpayers, the Internal Revenue Service (IRS) will limit Employer Identification Number (EIN) issuance to one per responsible party per day. This limitation is applicable to all requests for EINs whether online or by phone, fax or mail. We apologize for any inconvenience this may cause.

” see the instructions for the correct box to check. EIN OMB No.” write previous EIN here Designee’s name Yes No 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. Check one box that best describes the principal activity of your business. name the state or foreign country (if applicable) where incorporated Reason for applying (check only one box) Started new business (specify type) Hired employees (Check the box and see line 13. 8a 8c 9a 2 4a 4b 6 7a Is this application for a limited liability company (LLC) (or a foreign equivalent)? If 8a is “Yes.) See separate instructions for each line.. Has the applicant entity shown on line 1 ever applied for and received an EIN? If “Yes. If applicant is a withholding agent.) If you do not check this box. and others.) City. 1-2010) .Form SS-4 1 Application for Employer Identification Number (For use by employers. (Your employment tax liability generally will be $1. year). 12 Closing month of accounting year If you expect your employment tax liability to be $1. Third Party Designee Designee’s telephone number (include area code) ( Address and ZIP code ) ) ) ) Form Designee’s fax number (include area code) ( Under penalties of perjury.000 or less in total Agricultural Household Other wages. estates. trusts.O. First date wages or annuities were paid (month. state. and complete. box. products produced.if none). and to the best of my knowledge and belief. or P.) Estate (SSN of decedent) Plan administrator (TIN) Trust (TIN of grantor) National Guard Farmers’ cooperative State/local government Federal government/military 9b 10 State REMIC Indian tribal governments/enterprises Group Exemption Number (GEN) if any Foreign country Banking purpose (specify purpose) Changed type of organization (specify new type) Purchased going business Created a trust (specify type) 11 13 Compliance with IRS withholding regulations Created a pension plan (specify type) Other (specify) Date business started or acquired (month. certain individuals. and street. I declare that I have examined this application. No. and ZIP code (if foreign. correct. Name and title (type or print clearly) Applicant’s telephone number (include area code) ( Date Cat. Sole proprietor (SSN) Partnership Corporation (enter form number to be filed) Personal service corporation Church or church-controlled organization Other nonprofit organization (specify) Other (specify) If a corporation. or services provided. partnerships. corporations. SS-4 (Rev. Keep a copy for your records.000 or less if you expect to pay $4. Indian tribal entities. box) City. See instructions. Caution. state. trustee. If 8a is “Yes.O. and ZIP code (if foreign. or EIN If 8a is “Yes. day. apt.” was the LLC organized in the United States? Type of entity (check only one box). 16055N Applicant’s fax number (include area code) Signature ( For Privacy Act and Paperwork Reduction Act Notice. see separate instructions. day.” enter the number of LLC members Yes No 3 5a 5b Executor. administrator. If no employees expected. Construction Rental & leasing Transportation & warehousing Finance & insurance Health care & social assistance Accommodation & food service Wholesale-agent/broker Retail Wholesale-other 14 15 16 17 18 Real estate Manufacturing Other (specify) Indicate principal line of merchandise sold. January 2010) Department of the Treasury Internal Revenue Service Legal name of entity (or individual) for whom the EIN is being requested Trade name of business (if different from name on line 1) Mailing address (room. skip line 14. it is true. enter date income will first be paid to nonresident alien (month. see instructions) Type or print clearly. you must file Form 941 for every quarter. “care of” name Street address (if different) (Do not enter a P. ITIN.000 or less in a full calendar year and want to file Form 944 annually instead of Forms 941 quarterly. churches. see instructions) County and state where principal business is located Name of responsible party 7b 8b Yes No SSN. suite no. specific construction work done. government agencies. year). 1545-0003 (Rev. day. year) Highest number of employees expected in the next 12 months (enter -0. Note. check here.

A partnership.) Is a state or local agency Is a single-member LLC Complete lines 1–18 (as applicable). 9b (if applicable). 10–18. However. statement. 2.Form SS-4 (Rev. nonprofit organization (church. Do not use the EIN of the prior business unless you became the “owner” of a corporation by acquiring its stock.B.e. or claim tax treaty benefits 6 Needs an EIN to report estate income on Form 1041 Is an agent. 2 3 4 5 6 7 8 9 . 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. employment. 4a–5b. 8a. Proc. and 18. 10. for example. A plan administrator is the person or group of persons specified as the administrator by the instrument under which the plan is operated. broker. 9a. 8b–c (if applicable). or partnership. Complete lines 1. or is required to file excise. An existing corporation that is electing or revoking S corporation status should use its previously-assigned EIN. IF the applicant. 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. See Disregarded entities on page 4 of the instructions for details on completing Form SS-4 for an LLC. For more information on grantor trusts. 4a–5b. 2. 10–12. However. and 18. Complete lines 1. 9b (if applicable). Started a new business Hired (or will hire) employees. REMIC (real estate mortgage investment conduit).S. 7a–b (if applicable). 8a. must have an EIN..1 See also the separate instructions for each line on Form SS-4. or spouse who is required to file Form 1042. etc. 4a–8a. 7a–b (if applicable). for filing employment tax returns and excise tax returns. 7a–b (SSN or ITIN optional). 4a–6. 80-4. 8a. must have an EIN. individual. tobacco. 2000-12. 9a. or other document. do not apply for a new EIN if the existing entity only (a) changed its business name. avoid withholding on portfolio assets. alcohol. and 18. 3. Complete lines 1. 9a. 4a–5b. 8b–c (if applicable). 8a. 10. 13–17 (if applicable). 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 trust 4 Needs an EIN for reporting purposes Needs an EIN to complete a Form W-8 (other than Form W-8ECI).6109-1(d)(2)(iii). 9b (if applicable). 581 7 Needs an EIN to file Form 8832. See also Household employer on page 4 of the instructions. Source Income of Foreign Persons Serves as a tax reporting agent for public assistance recipients under Rev. corporation. See Regulations section 301. Proc. 9b (if applicable).. see the Instructions for Form 1041. a sole proprietorship or self-employed farmer who establishes a qualified retirement plan. Complete lines 1–6.. 8b–c (if applicable). 2. 8b–c (if applicable). State or local agencies may need an EIN for other reasons. or firearms returns. Note. Complete lines 1–5b. 7a–b (if applicable). Purchased a going business 3 Created a trust Created a pension plan as a plan administrator 5 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. club. Complete lines 1. 10. Complete lines 1–5b. and 18. 10. Complete lines 1–18 (as applicable). 9a.. 9a. For example. 1980-1 C..).. corporation. fiduciary. tenant. or farmers’ cooperative must use an EIN for any tax-related purpose even if the entity does not have employees. including household employees Opened a bank account Changed type of organization AND. Is an S corporation 1 Complete lines 1–18 (as applicable). 9a. Classification Election. 10. 3 (if applicable). and 10–14 and 16–18. grantor trusts that do not file using Optional Method 1 and IRA trusts that are required to file Form 990-T. 2. (b) elected on Form 8832 to change the way it is taxed (or is covered by the default rules). Annual Withholding Tax Return for U. Complete lines 1. 9a. 9a. The EIN of the terminated partnership should continue to be used. etc. 8b–c (if applicable). and 18. and 18. Complete lines 1–18 (as applicable). Entities applying to be a Qualified Intermediary (QI) need a QI-EIN even if they already have an EIN. or for state reporting purposes 8 Needs an EIN to file Form 2553.. 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. 9b (if applicable). manager. hired employees. See Rev. Exempt Organization Business Income Tax Return. Complete lines 1–18 (as applicable). Election by a Small Business Corporation 9 THEN.

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