Official Legal Form
Form SS-4 PDF
Published by IRS — Tax Forms & Petitions. Mirrored here in its unmodified, original form for free public access.
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Form text
Extracted from the official PDF
Form
(Rev. December 2025)
SS-4 Application for Employer Identification Number
(For use by employers, corporations, partnerships, trusts, estates, churches,
government agencies, Indian tribal entities, certain individuals, and others.)
EIN
OMB No. 1545-0003
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.
1 Legal name of entity (or individual) for whom the EIN is being requested
Type or print clearly.
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
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? . . . . . . . . . . . . . . . . . . Yes No
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)
Other (specify)
11 Date business started or acquired (month, day, year). See instructions. 12 Closing month of accounting year
13 Highest 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
be $1,000 or less if you expect to pay $5,000 or less, $6,536 or less if
Agricultural Household Other
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 . . . . . .
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. Health care & social assistance Wholesale—agent/broker
Construction Rental & leasing Transportation & warehousing Accommodation & food service Wholesale—other Retail
Real estate Manufacturing Finance & insurance 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? Yes No
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 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 complete lines 1–18 (as applicable).
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),
and 18.
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 complete lines 1–18 (as applicable).
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 complete lines 1–18 (as applicable).
Business Corporation9
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.
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