Christine is a non-practicing attorney, freelance writer, and author. She has written legal and marketing content and communications for a wide range of law firms for more than 15 years. She has also written extensively on parenting and current event.
Christine Organ ContributorChristine is a non-practicing attorney, freelance writer, and author. She has written legal and marketing content and communications for a wide range of law firms for more than 15 years. She has also written extensively on parenting and current event.
Written By Christine Organ ContributorChristine is a non-practicing attorney, freelance writer, and author. She has written legal and marketing content and communications for a wide range of law firms for more than 15 years. She has also written extensively on parenting and current event.
Christine Organ ContributorChristine is a non-practicing attorney, freelance writer, and author. She has written legal and marketing content and communications for a wide range of law firms for more than 15 years. She has also written extensively on parenting and current event.
Contributor Aaliyah Pasols ContributorAaliyah Pasols is an award-winning journalist and editor who primarily covers lifestyle, culture, and entertainment. Originally from South Florida, she studied at Florida International University, where she completed a B.S. in Communications-Journali.
Aaliyah Pasols ContributorAaliyah Pasols is an award-winning journalist and editor who primarily covers lifestyle, culture, and entertainment. Originally from South Florida, she studied at Florida International University, where she completed a B.S. in Communications-Journali.
Written By Aaliyah Pasols ContributorAaliyah Pasols is an award-winning journalist and editor who primarily covers lifestyle, culture, and entertainment. Originally from South Florida, she studied at Florida International University, where she completed a B.S. in Communications-Journali.
Aaliyah Pasols ContributorAaliyah Pasols is an award-winning journalist and editor who primarily covers lifestyle, culture, and entertainment. Originally from South Florida, she studied at Florida International University, where she completed a B.S. in Communications-Journali.
Contributor Rob Watts Managing Editor, SMBWith over a decade of editorial experience, Rob Watts breaks down complex topics for small businesses that want to grow and succeed. His work has been featured in outlets such as Keypoint Intelligence, FitSmallBusiness and PCMag.
Rob Watts Managing Editor, SMBWith over a decade of editorial experience, Rob Watts breaks down complex topics for small businesses that want to grow and succeed. His work has been featured in outlets such as Keypoint Intelligence, FitSmallBusiness and PCMag.
Rob Watts Managing Editor, SMBWith over a decade of editorial experience, Rob Watts breaks down complex topics for small businesses that want to grow and succeed. His work has been featured in outlets such as Keypoint Intelligence, FitSmallBusiness and PCMag.
Rob Watts Managing Editor, SMBWith over a decade of editorial experience, Rob Watts breaks down complex topics for small businesses that want to grow and succeed. His work has been featured in outlets such as Keypoint Intelligence, FitSmallBusiness and PCMag.
| Managing Editor, SMB
Updated: Apr 17, 2024, 11:57am
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Form SS-4 is used when applying for an Employer Identification Number (EIN). An EIN is a nine-digit number the Internal Revenue Service (IRS) assigns to employers, sole proprietors, corporations, partnerships, estates, trusts and other entities for tax filing and reporting purposes. For instance, if you are starting a new business, you will likely need to apply for an EIN using Form SS-4. Similarly, if you are a sole proprietor with no employees, you may also want to apply for an EIN with Form SS-4.
Read our SS-4 instructions guide to make completing the form easy. We’ll walk you through each step and highlight important considerations.
Even though Form SS-4 is used to apply for an Employer Identification Number, businesses and individuals who don’t have employees may also need an EIN. In addition to employers, sole proprietors, corporations, partnerships, estates of decedents and trusts need to file a Form SS-4 to obtain an EIN for tax filing and reporting purposes.
Limited liability companies (LLCs) will only need an EIN if they have employees or have excise tax reporting obligations. If you operate an LLC that has no employees and file a Schedule C for tax-reporting purposes, you don’t need an EIN for the LLC (though you may choose to file one).
If you meet any of the following criteria, you will need to file a Form SS-4:
Before you complete your Form SS-4, you should prepare by doing the following:
If you don’t know this information or your business hasn’t yet been established, you should wait until this information is known to file your Form SS-4.
Form SS-4 has three main sections: 1. general information, 2. business type, 3. other business information.
You’ll want to gather information on the business. The list above sets forth the information to know or gather before preparing the SS-4.
Line 1: Enter the legal name of your business or entity.
Line 2: Enter the trade name (or DBA) of your business if it is different from the legal name.
Line 3: Only complete this line if you are seeking an EIN for a trust or estate of the decedent. If you are applying for a trust, enter the name of the trustee. If you are applying for an estate of a decedent, enter the name of the executor, administrator, personal representative or other fiduciary. If the applicant has a designated person to receive tax information, enter that person’s name as the “care of” person.
Line 4a–b: Enter the mailing address of the business. If you entered information in line 3, use the mailing address for the “care of” person.
Line 5a–b: Enter the physical address if different from the mailing address.
Line 6: Enter the entity’s primary location.
Line 7a–b: Enter the full name and Social Security number or taxpayer identification number of the entity’s responsible party. The responsible party is a person who has control over or manages the business, its funds and its assets.
Line 8: Confirm whether the entity is an LLC or not.
Line 9: Indicate the type of entity your business is, such as sole proprietor, corporation, partnership, personal service corporation, estate, trust, plan administrator or government entity.
Line 10: Check the box for the reason you are applying for an EIN, such as starting a new business, hiring employees or banking purposes.
Line 11: Enter the date your business was started.
Line 12: Enter the closing month of your business’s fiscal/accounting year. Many businesses use a calendar year, in which case the closing month would be December. If, however, you have a fiscal year that is different from the calendar year, indicate the month your fiscal year ends.
Line 13: Enter the highest number of employees you expect to have in the next 12 months. If you are a sole proprietor with no employees, you can enter “0.”
Line 14: Confirm whether you plan to file IRS Form 994, which is used for small businesses that expect to pay less than $1,000 in employment taxes.
Line 15: Enter the first date that your business paid wages or annuities.
Line 16: Enter the primary activity of your business. You can find a list of activities on the IRS’s Instructions for Form SS-4. Some examples include real estate, manufacturing, healthcare and retail. You can also check “other” if your business’s primary activity isn’t listed.
Line 17: Describe the primary activity of your business in more detail.
Line 18: Check the box to indicate whether the applicant has previously applied for an EIN.
Form SS-4 must be signed by the following person:
You can submit your Form SS-4 on the IRS’s online application, via fax or by mail. If you use the online application, you will receive your EIN immediately. The online application must be submitted in one session, which expires after 15 minutes. Phone applications are only available for international applicants.
Pro tip: If submitting your Form SS-4 via the online application, ensure you have all information known and available in advance so that the form doesn’t time out on you while you are in the process of entering the information.
If you are a sole proprietor with no employees who don’t pay excise taxes, you don’t need an EIN. If you would like to obtain an EIN, nonetheless, you can file a Form SS-4 using your Social Security number as the taxpayer identification number.
Form SS-4 is available as a downloadable PDF from the IRS website. Once completed, print the form out and mail it to the IRS or fax it to the IRS at (855) 215-1627 within the U.S. or (304) 707-9471 outside the U.S.
The IRS defines a “responsible party” as “the person who ultimately owns or controls the entity or who exercises ultimate effective control over the entity.” Unless the Form SS-4 applicant is a government entity, the responsible party should be an individual.
