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Form SS-4

(Rev. December 2023)

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.
Go to www.irs.gov/FormSS4 for instructions and the latest information.

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) (Don't 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
 
8aIs this application for a limited liability company (LLC)
(or a foreign equivalent)?........ checkbox Yes checkbox No
8b If 8a is “Yes,” enter the number of
LLC members ..
8cIf 8a is “Yes,” was the LLC organized in the United States?........... checkbox Yes checkbox No
9a
Type of entity(check only one box).Caution:If 8a is “Yes,” see the instructions for the correct box to check.
checkbox Sole proprietor (SSN)
checkbox Partnership
checkbox Corporation (enter form number to be filed)
checkbox Personal service corporation
checkbox Church or church-controlled organization
checkbox Other nonprofit organization (specify)
checkbox Other (specify)
checkbox Estate (SSN of decedent)
checkbox Plan administrator (TIN)
checkbox Trust (TIN of grantor)
checkbox Military/National Guard
checkbox Farmers’ cooperative
checkbox REMIC
checkbox State/local government
checkbox Federal government
checkbox Indian tribal governments/enterprises
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)
checkbox Started new business (specify type)
checkbox Hired employees (Check the box and see line 13.)
checkbox Compliance with IRS withholding regulations
checkbox Banking purpose (specify purpose)
checkbox Changed type of organization (specify new type)
checkbox Purchased going business
checkbox Created a trust (specify type)
checkbox Created a pension plan (specify type)
checkbox Other (specify)

11Date business started or acquired (month, day, year). See instructions

13Highest number of employees expected in the next 12 months If no employees expected, skip line 14.(enter -0- if none).

Agricultural

Household

Other
12Closing month of accounting year
14If 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 will generally 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. checkbox
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 checkbox Health care & social assistance checkbox Wholesale—agent/broker
checkbox Construction checkbox Rental & leasing checkbox Transportation & warehousing checkbox Accommodation & food service checkbox Wholesale—other checkbox Retail
checkbox Real estate checkbox Manufacturing checkbox Finance & insurance checkbox 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? checkbox Yes checkbox 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. 12-2024)

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) employees complete lines 1, 2, 4a-8a, 8b-c (if applicable), 9a,9b (if applicable), 10-14, and 16-18
hired (or will hire) employees,including household employees doesn't already have an EIN complete lines 1, 2, 4a-6, 7a-b, 8a,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 ownership changed (for example, you incorporate a sole proprietorship or form a partnership)2 complete lines 1-18 (as applicable).
purchased a going business3 doesn't already have an EIN complete lines 1-18 (as applicable).
created a trust the trust is other than a grantor trust or an IRA trust4 complete lines 1-18 (as applicable).
created a pension plan as a plan administrator5 needs an EIN for reporting purposes complete lines 1, 3, 4a-5b, 7a-b, 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 benefits6 complete lines 1-5b, 7a-b (SSN or ITIN as applicable),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 1-7b, 9a, 10-12, 13-17 (if applicable),and 18.
is a withholding agent for taxes on nonwage income paid to an alien (that is,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, 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. 5817 complete lines 1, 2, 4a-5b, 7a-b, 9a, 10, and 18.
is a single-member LLC (or similar single-member entity) needs an EIN to file Form 8832, Entity Classification 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 complete lines 1-18 (as applicable).
is an S corporation needs an EIN to file Form 2553, Election by a Small Business Corporation9 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 doesn't have employees.

2 However, 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).

3 Don't use the EIN of the prior business unless you became the “owner” of a corporation by acquiring its stock

4 However, 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.

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 agent in the instructions. Note: State or local agencies may need an EIN for other reasons, for example, hired employees.

8 See Disregarded entities in 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.