The IRS SS-4 form is an application used to obtain an Employer Identification Number (EIN), which is essential for businesses and certain organizations for tax purposes. This form helps the IRS identify taxpayers and is a critical step for anyone looking to establish a business entity. To get started on your application, fill out the form by clicking the button below.
The IRS SS-4 form is a crucial document for anyone looking to establish a business entity in the United States. It serves as the application for an Employer Identification Number (EIN), which is essential for tax purposes, hiring employees, and opening business bank accounts. Whether you're starting a sole proprietorship, partnership, corporation, or nonprofit organization, completing the SS-4 form accurately is vital. The form requires basic information about the business, such as its legal structure, the reason for applying, and the principal officer's details. Additionally, the IRS uses this information to ensure compliance with federal tax regulations. Understanding the nuances of the SS-4 form can simplify the process of launching your business and help you avoid potential pitfalls down the road.
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 completing the IRS SS-4 form, you will submit it to the IRS to obtain an Employer Identification Number (EIN). This number is necessary for various tax-related purposes. Follow these steps to fill out the form accurately.
Once the form is filled out, review it for accuracy. Then, submit it to the IRS either online, by mail, or by fax, depending on your preference and the instructions provided on the form.
What is the IRS SS-4 form?
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 serves as a unique identifier for tax purposes. It is often required when opening a business bank account, filing taxes, or hiring employees.
Who needs to fill out the SS-4 form?
Any business entity, including sole proprietors, partnerships, corporations, and non-profit organizations, may need to complete the SS-4 form to obtain an EIN. Additionally, individuals who plan to hire employees or operate as a corporation or partnership should also apply for an EIN using this form.
How can I obtain the SS-4 form?
The SS-4 form can be easily accessed through the IRS website. It is available as a downloadable PDF. Alternatively, you can request a paper form by calling the IRS or visiting your local IRS office. Many tax professionals can also assist in obtaining this form.
What information is required on the SS-4 form?
When filling out the SS-4 form, you will need to provide basic information about your business. This includes the legal name, trade name (if applicable), address, type of entity, reason for applying, and the name and Social Security number of the responsible party. Accurate information is crucial to avoid delays in processing.
How long does it take to receive the EIN after submitting the SS-4 form?
Once the SS-4 form is submitted, the processing time can vary. If you apply online, you may receive your EIN immediately. For applications submitted by fax or mail, it typically takes about four to six weeks. It’s important to plan accordingly, especially if you need the EIN for an upcoming business activity.
Can I apply for an EIN online?
Yes, the IRS allows businesses to apply for an EIN online. This is often the fastest method. The online application is available on the IRS website and can be completed in one session. Make sure to have all required information ready before starting the application, as you cannot save and return later.
What should I do if I make a mistake on my SS-4 form?
If you realize you made an error after submitting the SS-4 form, don’t worry. You can correct it by contacting the IRS directly. For minor mistakes, they may be able to make the correction over the phone. For more significant errors, you might need to submit a new SS-4 form. Always keep a copy of your original submission for your records.
Filling out the IRS SS-4 form can be a daunting task for many. It’s essential for obtaining an Employer Identification Number (EIN), which is crucial for businesses. However, mistakes are common, and they can lead to delays or complications. One frequent error is providing incorrect or incomplete information. For example, failing to include the legal name of the entity can cause significant issues.
Another mistake is using the wrong type of entity designation. Each type of business—whether it’s a sole proprietorship, partnership, or corporation—has its own requirements. Misclassifying your business can result in processing delays or even denials of your application.
People often overlook the importance of the responsible party section. This section requires the name and Social Security Number of the individual who ultimately controls the entity. Omitting this information or providing incorrect details can lead to confusion and additional requests for clarification from the IRS.
Additionally, many applicants fail to check the box indicating whether they are applying for a new EIN or if they are requesting a number for an existing entity. This small detail can have a significant impact on the processing of the form.
Another common error involves the mailing address. Providing an incorrect or incomplete address can lead to lost correspondence. It’s vital to double-check that the address is accurate and that it matches the entity’s official records.
People sometimes rush through the form and neglect to sign it. A missing signature can result in the IRS rejecting the application outright. Always remember to sign and date the form before submission.
Inaccurate or outdated information can also be a problem. For instance, if the business has recently changed its name or structure, failing to update this on the SS-4 can create complications. Keeping information current is essential for smooth processing.
Finally, many individuals do not keep a copy of the completed form for their records. This can be a significant oversight. Having a copy on hand can be invaluable for future reference or in case the IRS has questions about the application.
The IRS SS-4 form is essential for businesses applying for an Employer Identification Number (EIN). However, several other forms and documents may be necessary to complete the setup and compliance process. Below is a list of commonly used forms that accompany the SS-4.
Understanding these forms can help ensure that businesses meet their tax obligations and comply with federal regulations. Proper documentation is crucial for smooth operations and avoiding potential penalties.
When filling out the IRS SS-4 form, it’s important to pay attention to certain details. Here are some dos and don'ts to keep in mind:
Following these guidelines can make the process smoother and help you avoid potential issues with the IRS.
The IRS Form SS-4 is used to apply for an Employer Identification Number (EIN). Many people have misconceptions about this form, which can lead to confusion. Here are ten common misconceptions:
Understanding these misconceptions can help individuals and businesses navigate the process of obtaining an EIN more effectively.
When it comes to obtaining an Employer Identification Number (EIN), the IRS SS-4 form is a crucial document. Here are some key takeaways to keep in mind while filling it out and using it: