The IRS SS-4 form is an application used to obtain an Employer Identification Number (EIN) from the Internal Revenue Service. This form is essential for businesses and organizations that need to report taxes or open a bank account. To get started with your application, fill out the form by clicking the button below.
The IRS SS-4 form plays a crucial role in the process of obtaining an Employer Identification Number (EIN), which is essential for various business operations. This form is utilized by individuals, partnerships, corporations, and other entities to apply for an EIN, which serves as a unique identifier for tax purposes. Completing the SS-4 form requires providing specific information, including the legal structure of the entity, the reason for applying, and details about the responsible party. Additionally, the form can be submitted online, by mail, or by fax, offering flexibility for applicants. Understanding the requirements and implications of the SS-4 form is vital for compliance with federal tax regulations. Proper completion of this form can facilitate the smooth establishment of a business, allowing for the timely filing of taxes and the opening of bank accounts. Overall, the IRS SS-4 form is a foundational document for anyone looking to formalize their business operations within the United States.
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.
Once you have the IRS SS-4 form ready, you will need to fill it out accurately to obtain your Employer Identification Number (EIN). This number is essential for various business activities, including tax reporting and opening bank accounts. Follow these steps to complete the form correctly.
After completing the form, you can submit it to the IRS online, by mail, or by fax, depending on your preference. Make sure to keep a copy for your records.
The IRS SS-4 form is an application used to apply for an Employer Identification Number (EIN). An EIN is a unique nine-digit number assigned by the IRS to identify a business entity for tax purposes. This form is essential for various business activities, including opening a bank account, hiring employees, and filing tax returns.
Any business entity, including sole proprietorships, partnerships, corporations, and non-profits, may need to fill out the SS-4 form. If you plan to hire employees, operate as a corporation or partnership, or file certain tax returns, obtaining an EIN is necessary. Additionally, certain trusts, estates, and other organizations may also require an EIN.
The SS-4 form can be easily obtained from the IRS website. You can download and print the form directly from the site. Alternatively, you may request a copy by calling the IRS. It is also possible to apply for an EIN online through the IRS EIN Online Assistant, which provides a streamlined process.
To complete the SS-4 form, you will need to provide the following information:
Ensure that all information is accurate to avoid delays in processing.
The processing time for an EIN application can vary. If you apply online, you will typically receive your EIN immediately upon completion of the application. If you submit the form by mail, it may take up to four weeks to receive your EIN. If you fax the form, the processing time is generally shorter, around four to five business days.
Yes, you can apply for an EIN without a Social Security Number (SSN). If you are a foreign entity or do not have an SSN, you can still complete the SS-4 form. In such cases, you would need to enter “Foreign” in the SSN field and provide the necessary information about your business. It may be helpful to consult with a tax professional if you have questions about your specific situation.
If you realize that you made a mistake on your SS-4 form after submitting it, do not worry. You can correct the error by contacting the IRS directly. Depending on the nature of the mistake, you may need to submit a new SS-4 form or provide additional information to rectify the issue. It’s best to address any errors promptly to ensure your EIN is accurate.
No, there is no fee to apply for an EIN using the SS-4 form. The application process is free, regardless of whether you apply online, by mail, or by fax. This allows all eligible entities to obtain an EIN without incurring any costs.
Failing to provide the correct legal name of the business. It is crucial to ensure that the name matches the official records.
Not selecting the appropriate entity type. Whether it is a sole proprietorship, partnership, corporation, or another type, this choice impacts tax obligations.
Omitting the reason for applying. This section helps the IRS understand the purpose of the application, so be specific.
Providing an incorrect or incomplete mailing address. Ensure that the address is accurate to avoid delays in receiving important correspondence.
Forgetting to include the responsible party's information. The IRS requires details about the individual who will manage the business.
Using a Social Security Number (SSN) instead of an Employer Identification Number (EIN) for the business. This can lead to confusion and potential issues with the IRS.
Not double-checking for errors before submission. Simple mistakes can result in processing delays or rejections.
Neglecting to sign and date the form. An unsigned form is considered incomplete and will not be processed.
Submitting the form through the wrong channel. Ensure you are sending it to the correct IRS address based on your location and business type.
The IRS SS-4 form is used to apply for an Employer Identification Number (EIN). When filling out this form, you may also need to consider several other documents that can assist in the process. Below is a list of commonly used forms and documents that often accompany the SS-4.
Understanding these additional documents can streamline your application process and ensure compliance with IRS requirements. Having the right forms ready will help you avoid delays and facilitate a smoother experience when applying for your EIN.
The IRS Form SS-4 is similar to the IRS Form W-9, which is used to request the taxpayer identification number and certification. Both forms are essential for establishing a taxpayer's identity and ensuring proper tax reporting. While the SS-4 is specifically for applying for an Employer Identification Number (EIN), the W-9 is typically used by individuals and businesses to provide their TIN to another party, often for income reporting purposes. In both cases, accurate information is crucial to avoid issues with the IRS.
Another document that shares similarities with the SS-4 is the IRS Form 1065. This form is used by partnerships to report income, deductions, and other important financial information. Like the SS-4, the 1065 requires detailed information about the entity, including its name, address, and taxpayer identification number. Both forms are integral in ensuring compliance with tax obligations and facilitate the proper reporting of financial activities to the IRS.
The IRS Form 990 is another document akin to the SS-4, specifically for tax-exempt organizations. This form provides the IRS with information about the organization’s activities, governance, and finances. Similar to the SS-4, the 990 requires the organization to provide its EIN and other identifying information. Both forms serve the purpose of ensuring transparency and accountability in financial reporting to the IRS.
Form 2553, which is used by small businesses to elect S corporation status, also resembles the SS-4. Both forms require detailed information about the business entity, including its name and address. The SS-4 is used to obtain an EIN, while the 2553 is used to make an election that affects the business's tax treatment. Both forms are crucial for ensuring that the IRS has accurate information about the business entity.
The IRS Form 941 is another document that has similarities with the SS-4. This form is used by employers to report income taxes, Social Security tax, and Medicare tax withheld from employee paychecks. Like the SS-4, the 941 requires the employer’s EIN and other identifying information. Both forms are vital for ensuring that employers fulfill their tax responsibilities and maintain accurate records with the IRS.
Lastly, the IRS Form 1040, the individual income tax return, shares some characteristics with the SS-4. While the 1040 is used by individuals to report their income and calculate their tax liability, it also requires personal identification information, including the taxpayer's Social Security number. Both forms are essential for proper tax compliance, and they help the IRS ensure that individuals and entities report their financial information accurately.
When filling out the IRS SS-4 form, it is important to follow certain guidelines to ensure accuracy and compliance. Below is a list of things you should and shouldn't do.
The IRS SS-4 form is essential for businesses seeking an Employer Identification Number (EIN). However, several misconceptions surround its purpose and use. Here are four common misunderstandings:
Understanding these misconceptions can help individuals and businesses navigate the process more effectively. Obtaining an EIN is a crucial step in establishing a business, so it's important to have accurate information.
When filling out the IRS SS-4 form, there are several important points to keep in mind. This form is used to apply for an Employer Identification Number (EIN), which is essential for various business activities. Here are key takeaways to help you through the process:
By following these key points, you can navigate the process of completing the IRS SS-4 form with confidence and clarity.