Instructions for Form SS-4 PDF

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Instructions for Form SS-4
(Rev. December 2025)
Application for Employer Identification Number (EIN)
Section references are to the Internal Revenue Code unless For information about EINs and federal tax deposits, see
otherwise noted. TIP Pub. 15.

General Instructions To ensure fair and equitable treatment for all taxpayers, EIN
! issuances are limited to one per responsible party, per day.
Use these instructions to complete Form SS-4, Application for CAUTION For trusts, the limitation is applied to the grantor, owner, or

Employer Identification Number (EIN). Also, see Do I Need an EIN? trustor. For estates, the limitation is applied to the decedent
on page 2 of Form SS-4. (decedent estate) or the debtor (bankruptcy estate). This limitation is
applicable to all requests for EINs whether online, telephone, fax, or
Future Developments mail.
For the latest information related to Form SS-4 and its instructions,
such as legislation enacted after they were published, go to IRS.gov/ How To Apply for an EIN
FormSS4.
The IRS recommends that you apply for your EIN
What’s New TIP electronically, if possible.
New location for fax numbers and mailing addresses. Applying You can apply for an EIN online (only for applicants in the United
for your EIN electronically, if possible, is recommended. See How To States or U.S. territories), by telephone (only for applicants outside
Apply for an EIN, later. If you are faxing or mailing your Form SS-4, of the United States or U.S. territories), by fax, or by mail, depending
you will find the fax numbers and mailing addresses have been on how soon you need to use the EIN. Use only one method for each
moved to Apply by fax and Apply by mail, respectively, later. entity so you don’t receive more than one EIN for an entity.
Purpose of Form Apply for an EIN online. If you have a legal residence, principal
Use Form SS-4 to apply for an EIN. An EIN is a 9-digit number (for place of business, or principal office or agency in the United States
example, 12-3456789) assigned to sole proprietors, corporations, or U.S. territories, you can receive an EIN online and use it
partnerships, estates, trusts, and other entities for tax filing and immediately to file a return or make a payment. Go to the IRS
reporting purposes. The information you provide on this form will website at IRS.gov/EIN.
establish your business tax account. The principal officer, general partner, grantor, owner, trustor, etc.,
must have a valid taxpayer identification number (SSN, EIN, or ITIN)
See Form SS-4 (sp) (Spanish) for the Spanish-language
in order to use the online application. Taxpayers who apply online
TIP version of Form SS-4. have an option to view, print, and save their EIN assignment notice
at the end of the session. Authorized third-party designees, see
An EIN is for use in connection with your business activities Line 18, later.
! only. Don’t use your EIN in place of your social security If you have NO legal residence, principal place of business,
CAUTION number (SSN) or individual taxpayer identification number
! or principal office or agency in the United States or U.S.
(ITIN). CAUTION territories, you can’t use the online application to obtain an

EIN. Please use one of the other methods to apply.
Reminders
Apply by telephone—option available to international appli-
Apply for an EIN online. For applicants in the United States or cants only. If you have NO legal residence, principal place of
U.S. territories, you can apply for and receive an EIN free of charge business, or principal office or agency in the United States or U.S.
on IRS.gov. See How To Apply for an EIN, later. territories, you may call 267-941-1099 (not a toll-free number), 6:00
Keep Form SS-4 information current. Use Form 8822-B to report a.m. to 11:00 p.m. (Eastern time), Monday through Friday, to obtain
changes to your responsible party, address or location. Changes in an EIN.
responsible parties must be reported to the IRS within 60 days. The person making the call must be authorized to receive the EIN
and answer questions concerning Form SS-4. Complete the Third
File only one Form SS-4. Generally, a sole proprietor should file
Party Designee section only if you want to authorize the named
only one Form SS-4 and needs only one EIN, regardless of the
individual to receive the entity’s EIN and answer questions about the
number of businesses operated as a sole proprietorship or trade
completion of Form SS-4. The designee’s authority terminates at the
names under which a business operates. However, if a sole
time the EIN is assigned and released to the designee. You must
proprietorship incorporates or enters into a partnership, a new EIN is
complete the signature area for the authorization to be valid.
required. Also, each corporation in an affiliated group must have its
own EIN. Note: It will be helpful to complete Form SS-4 before contacting the
EIN applied for, but not received. If you don’t have an EIN by the IRS. An IRS representative will use the information from Form SS-4
time a return is due, write “Applied For” and the date you applied in to establish your account and assign you an EIN. Write the number
the space shown for the number. Don’t show your SSN as an EIN on you’re given on the upper right corner of the form and sign and date
returns. If you don’t have an EIN by the time a tax deposit is due, it. Keep this copy for your records.
send your payment to the Internal Revenue Service Center for your If requested by an IRS representative, mail or fax the signed Form
filing area as shown in the instructions for the form that you are filing. SS-4 (including any third-party designee authorization) within 24
Make your check or money order payable to the “United States hours to the IRS address provided by the IRS representative.
Treasury” and show your name (as shown on Form SS-4), address,
type of tax, period covered, and date you applied for an EIN.

Instructions for Form SS-4 (Rev. 12-2025) Catalog Number 62736F
Nov 25, 2025 Department of the Treasury Internal Revenue Service www.irs.gov
The IRS no longer issues EINs by telephone for domestic • Form 730, Monthly Tax Return for Wagers.
! taxpayers. Only international applicants can receive an EIN • Form 941, Employer’s QUARTERLY Federal Tax Return.
CAUTION by telephone. • Form 944, Employer’s ANNUAL Federal Tax Return.
• Form 990-T, Exempt Organization Business Income Tax Return
Apply by fax. Under the Fax-TIN program, you can receive your (and Proxy Tax Under Section 6033(e)).
EIN by fax generally within 4 business days. Complete and fax Form • Instructions for Form 990-T, Exempt Organization Business
SS-4 to the IRS using the appropriate fax number below. Income Tax Return.
• If you have a legal residence, principal place of business, or • Form 1023, Application for Recognition of Exemption Under
principal office or agency in one of the 50 states or the District of Section 501(c)(3) of the Internal Revenue Code.
Columbia, fax the form to 855-641-6935. • Form 1024, Application for Recognition of Exemption Under
• If you don't have a legal residence, principal place of business, or Section 501(a).
principal office or agency in any state or in the District of Columbia • Schedule C (Form 1040), Profit or Loss From Business (Sole
(this could occur if you are in a U.S. territory or an international Proprietorship).
location), fax your form to 855-215-1627 (if within the United States) • Schedule F (Form 1040), Profit or Loss From Farming.
or 304-707-9471 (if outside the United States). • Instructions for Form 1041 and Schedules A, B, G, J, and K-1,
U.S. Income Tax Return for Estates and Trusts.
A long-distance charge to callers outside of the local calling area
• Form 1042, Annual Withholding Tax Return for U.S. Source
will apply. Fax-TIN numbers can only be used to apply for an EIN. Income of Foreign Persons.
The numbers may change without notice. Fax-TIN is available 24
• Form 1042-S, Foreign Person’s U.S. Source Income Subject to
hours a day, 7 days a week. Withholding.
Be sure to provide your fax number so the IRS can fax the EIN • Instructions for Form 1065, U.S. Return of Partnership Income.
back to you. • Instructions for Form 1066, U.S. Real Estate Mortgage Investment
Apply by mail. Complete Form SS-4 at least 4 to 5 weeks before Conduit (REMIC) Income Tax Return.
you will need an EIN. Sign and date the application and mail it to the • Instructions for Form 1120, U.S. Corporation Income Tax Return.
appropriate address. • Form 1120-S, U.S. Income Tax Return for an S Corporation.
• Form 2290, Heavy Highway Vehicle Use Tax Return.
If you have a legal residence, principal place of business, or • Form 2553, Election by a Small Business Corporation.
principal office or agency in one of the 50 states or the District of • Form 2848, Power of Attorney and Declaration of Representative.
Columbia, mail the form to: • Form 8821, Tax Information Authorization.
• Form 8822-B, Change of Address or Responsible Party —
Internal Revenue Service Business.
Attn: EIN Operation • Form 8832, Entity Classification Election.
Cincinnati, OH 45999 • Form 8849, Claim for Refund of Excise Taxes.
If you don't have a legal residence, principal place of business, For more information about filing Form SS-4 and related issues,
or principal office or agency in any state or in the District of Columbia see:
(this could occur if you are in a U.S. territory or an international • Pub. 15, Employer’s Tax Guide.
location), mail your form to: • Pub. 538, Accounting Periods and Methods.
• Pub. 542, Corporations.
Internal Revenue Service • Pub. 557, Tax-Exempt Status for Your Organization.
Attn: EIN International Operation • Pub. 583, Starting a Business and Keeping Records.
Cincinnati, OH 45999 • Pub. 966, Electronic Choices to Pay All Your Federal Taxes.
• Pub. 1635, Understanding Your EIN.
You will receive your EIN in the mail in approximately 4 weeks.
Also, see Third-party designee, later.
Call 800-829-4933 to verify a number or to ask about the status
Specific Instructions
of an application by mail. Follow the instructions for each line to expedite processing and to
Form SS-4 downloaded from IRS.gov is a fillable form and, avoid unnecessary IRS requests for additional information.
Generally, enter “N/A” on the lines that don’t apply.
TIP when completed, is suitable for faxing or mailing to the IRS.
Line 1. Legal name of entity (or individual) for whom the EIN is
being requested. Enter the legal name of the entity (or individual)
How To Get Tax Help, Forms, and applying for the EIN exactly as it appears on the social security card,
Publications charter, or other applicable legal document. An entry is required.
Individuals. Enter your first name, middle initial, and last name. If
Tax help for your business is available at IRS.gov/ you’re a sole proprietor, enter your individual name, not your
TIP Businesses. business name. Enter your business name on line 2. Don’t use
abbreviations or nicknames on line 1.
You can download or print all of the forms and publications you Trusts. Enter the name of the trust as it appears on the trust
may need on IRS.gov/FormsPubs. Otherwise, you can go to instrument.
IRS.gov/OrderForms to place an order and have forms mailed to Estate of a decedent. Enter the name of the estate. For an
you. You should receive your order within 15 business days if the estate that has no legal name, enter the name of the decedent
items are available. followed by “Estate.”
Partnerships. Enter the legal name of the partnership as it
Related Forms and Publications appears in the partnership agreement.
The following forms and instructions may be useful to filers of Form Corporations. Enter the corporate name as it appears in the
SS-4. corporate charter or other legal document creating it. Include any
• Form 11-C, Occupational Tax and Registration Return for corporate entity suffix in the name, such as Inc., Corp., or PC.
Wagering. Plan administrators. Enter the name of the plan administrator. A
• Form 637, Application for Registration (For Certain Excise Tax plan administrator who already has an EIN should use that number.
Activities). Indian tribal governments/enterprises. Enter the legal name
• Form 720, Quarterly Federal Excise Tax Return. of the Indian tribal government or tribal enterprise applying for the
EIN.

2 Instr. for Form SS-4 (Rev. 12-2025)
Line 2. Trade name of business. Enter the trade name of the • For tax-exempt organizations, the responsible party is generally
business if different from the legal name. The trade name is the the same as the “principal officer” as defined in the Form 990
“doing business as” (DBA) name. instructions.
• For government entities, the responsible party is generally the
Use the full legal name shown on line 1 on all tax returns agency or agency representative in a position to legally bind the
TIP filed for the entity. (However, if you enter a trade name on particular government entity.
line 2 and choose to use the trade name instead of the legal • For trusts, the responsible party is a grantor, owner, or trustor.
name, enter the trade name on all returns you file.) To prevent • For decedent estates, the responsible party is the executor,
processing delays and errors, use only the legal name (or the trade administrator, personal representative, or other fiduciary.
name) on all tax returns.
File Form 8822-B to report any subsequent changes to
Line 3. Executor, administrator, trustee, “care of” name. Enter ! responsible party information. Any entity with an EIN is
CAUTION required to report a change in its “responsible party” on lines
the appropriate “care of” name.
• Trusts. Enter the name of the trustee. 8 and 9 within 60 days of the change. See Regulations section
• Estates. Enter the name of the executor, administrator, personal 301.6109-1(d)(2)(ii).
representative, or other fiduciary.
Designated person. If the entity applying has a designated Lines 8a–8c. Limited liability company (LLC) information. An
person to receive tax information, enter that individual's first name, LLC is an entity organized under the laws of a state or foreign
middle initial, and last name as the “care of” person. country as a limited liability company. For federal tax purposes, an
LLC may be treated as a partnership or corporation or be
Lines 4a–4b. Mailing address. Enter the mailing address for the disregarded as an entity separate from its owner.
entity's correspondence. If the entity’s mailing address is outside the If the answer to line 8a is “Yes,” enter the number of LLC
United States or its territories, you must enter the city, province or members on line 8b. If the LLC is owned solely by an individual and
state, postal code, and the name of the country. Don’t abbreviate the his or her spouse in a community property state and they choose to
country name. If line 3 is completed, enter the address for the treat the entity as a disregarded entity, enter “1” on line 8b.
executor, trustee, or “care of” person. Generally, this address will be
used on all tax returns. By default, a domestic LLC with only one member is disregarded
as an entity separate from its owner and must include all of its
If the entity is filing Form SS-4 only to obtain an EIN for Form income and expenses on the owner’s tax return (for example,
8832, use the same address where you would like to have the Schedule C (Form 1040)). For more information on single-member
acceptance or nonacceptance letter sent. LLCs, see Disregarded entities, later.
File Form 8822-B to report any subsequent changes to the If you formed a single-member LLC that will be classified as
TIP entity's mailing address. TIP a disregarded entity, check the “Other” box on line 9a and
write “disregarded entity” in the space provided.
Lines 5a–5b. Street address. Provide the entity’s physical address
Also, by default, a domestic LLC with two or more members is
only if different from its mailing address shown on lines 4a–4b. Don’t
treated as a partnership.
enter a P.O. box number here. If the entity’s address is outside the
United States or its territories, you must enter the city, province or If you formed a domestic LLC with two or more members
state, postal code, and the name of the country. Don’t abbreviate the TIP and accept the tax classification of a partnership, check the
country name. “Partnership” box on line 9a.
Line 6. County and state where principal business is located. A domestic LLC may file Form 8832 to avoid either default
Enter the entity’s primary physical location. classification and elect to be classified as an association taxable as
Lines 7a–7b. Name of responsible party. Enter the full name (first a corporation. For more information on entity classifications
name, middle initial, last name, if applicable) and SSN, ITIN, or EIN (including the rules for foreign entities), see Form 8832 and its
of the entity's responsible party. instructions.
Unless the applicant is a government entity, the responsible If you formed a domestic LLC and will file Form 8832 to elect
party must be an individual (that is, a natural person), not an classification as an association taxable as a corporation, or Form
!
CAUTION entity. If you are applying for an EIN for a government entity,
2553 to elect S corporation status, check the Corporation box for
you may enter an EIN for the responsible party on line 7b. Otherwise, line 9a and write the form number of the return that will be filed (Form
you must enter an SSN or ITIN on line 7b. 1120 or 1120-S).
By default, a foreign LLC is:
Enter “foreign” or N/A on line 7b if the responsible party 1. A partnership if it has two or more members and at least one
TIP doesn’t have and is ineligible to obtain an SSN or ITIN. An member does not have limited liability with respect to the debts or
entry is required. claims against the entity.
Responsible party defined. The “responsible party” is the 2. An association taxable as a corporation if all members have
person who ultimately owns or controls the entity or who exercises limited liability with respect to the debts or claims against the entity.
ultimate effective control over the entity. The person identified as the 3. Disregarded as an entity separate from its owner if it has a
responsible party should have a level of control over, or entitlement single owner that does not have limited liability with respect to the
to, the funds or assets in the entity that, as a practical matter, debts or claims against the entity.
enables the person, directly or indirectly, to control, manage, or
direct the entity and the disposition of its funds and assets. Don’t file Form 8832 if the LLC accepts the default
• For entities with shares or interests traded on a public exchange, ! classifications above. If the LLC timely files Form 2553, it will
CAUTION be treated as a corporation as of the effective date of the S
or that are registered with the Securities and Exchange Commission,
the responsible party: corporation election as long as it meets all other requirements to
(a) If the entity is a corporation, is the principal officer; and qualify as an S corporation. The LLC doesn't need to file Form 8832
(b) If the entity is a partnership, is a general partner. in addition to Form 2553. See the Instructions for Form 2553.
The general requirement that the responsible party be an individual
applies to these entities. For example, if a corporation is the general Line 9a. Type of entity. Check the box that best describes the type
partner of a publicly traded partnership for which Form SS-4 is filed, of entity applying for the EIN. If you’re an alien individual with an ITIN
then the responsible party of the partnership is the principal officer of previously assigned to you, enter the ITIN in place of a requested
the corporation. SSN.

Instr. for Form SS-4 (Rev. 12-2025) 3
This isn't an election for a tax classification of an entity. See REMIC. Check this box if the entity has elected to be treated as a
! Disregarded entities, later. real estate mortgage investment conduit (REMIC). See the
CAUTION Instructions for Form 1066 for more information.
Sole proprietor. Check this box if you file Schedule C or State/local government. State and local governments generally
Schedule F (Form 1040) and have a qualified plan, or are required to have the characteristics of a government, such as powers of
file excise, employment, alcohol, tobacco, or firearms returns, or are taxation, law enforcement, and civil authority. If you’re unsure
a payer of gambling winnings. Enter your SSN or ITIN in the space whether or not your organization is a government, search “What are
provided. If you’re a nonresident alien with no effectively connected government entities?” at IRS.gov for clarification.
income from sources within the United States, enter “N/A.” You don’t Federal government. The federal government is made up of the
need to enter an SSN or ITIN. Executive, Legislative, and Judicial branches, as well as
Corporation. This box is for any corporation other than a independent federal agencies. Unions, Veterans of Foreign Wars
personal service corporation. If you check this box, enter the income (VFW) organizations, and political organizations aren't federal
tax form number to be filed by the entity in the space provided. agencies.
Indian tribal government/enterprise. Check the box for Indian
Unless you are a church, or church-controlled organization,
tribal governments/enterprises for a governing body of any tribe,
TIP if you are a corporation that is a nonprofit entity, check the band, community, village, or group of Indians, or (if applicable)
“other nonprofit organization box,” and specify the purpose.
Alaska Natives, but only if the Secretary of the Treasury (after
See Other nonprofit organization, later.
consultation with the Secretary of the Interior) determines that the
If you entered “1120-S” after the Corporation checkbox, the governing body exercises governmental functions.
! corporation must file Form 2553 no later than the 15th day of Similarly, check this box if you are requesting an EIN for a tribal
CAUTION the 3rd month of the tax year the election is to take effect. enterprise that is not recognized as a separate entity for federal
Until Form 2553 has been received and approved, you will be income tax purposes, for example, a corporation under Section 17 of
considered a Form 1120 filer. See the Instructions for Form 2553. the Indian Reorganization Act of 1934, or Section 3 of the Oklahoma
Indian Welfare Act.
Personal service corporation. Check this box if the entity is a
personal service corporation. An entity is a personal service For more information, see Regulations section 301.7701-1(a)(3),
corporation for a tax year only if: Rev. Rul. 94-16, 1994-1 C.B. 19, available at IRS.gov/pub/irs-tege/
• The principal activity of the entity during the testing period rr94_16.pdf, and Rev. Rul. 94-65, 1994-2 C.B. 14, available at
(generally the prior tax year) for the tax year is the performance of IRS.gov/pub/irs-tege/rr94_65.pdf.
personal services substantially by employee-owners, and Other. If not specifically listed, check the Other box and enter the
• The employee-owners own at least 10% of the fair market value of type of entity and the type of return, if any, that will be filed (for
the outstanding stock in the entity on the last day of the testing example, “Common trust fund, Form 1065” or “Created a pension
period. plan”). You must specify the type of entity and the type of return, if
any, that will be filed. Don’t enter “N/A.” If you’re an alien individual
Personal services include performance of services in such fields
applying for an EIN, see Lines 7a–7b. Name of responsible party,
as accounting, actuarial science, architecture, consulting,
earlier.
engineering, health (including veterinary services), law, and the
performing arts. For more information about personal service
• Household employer. If you’re an individual that will employ
someone to provide services in your household, check the Other box
corporations, see the Instructions for Form 1120 and Pub. 542.
and enter “Household employer” and your SSN. If you’re a trust that
If the corporation is recently formed, the testing period qualifies as a household employer, you don’t need a separate EIN
! begins on the first day of its tax year and ends on the earlier for reporting tax information relating to household employees; use
CAUTION of the last day of its tax year, or the last day of the calendar the EIN of the trust.
year in which its tax year begins. • Household employer agent. If you’re an agent of a household
employer that is a disabled individual or other welfare recipient
Other nonprofit organization. Check the Other nonprofit receiving home care services through a state or local program,
organization box if the nonprofit organization is other than a church check the Other box and enter “Household employer agent.” For
or church-controlled organization and specify the type of nonprofit more information, see Rev. Proc. 84-33 and Rev. Proc. 2013-39. If
organization (for example, an educational organization). you’re a state or local government, also check the state/local
If the organization also seeks tax-exempt status, you must government box.
! file either Form 1023 (or Form 1023-EZ) or Form 1024. See • QSub. For a qualified subchapter S subsidiary (QSub) check the
CAUTION Pub. 557 for more information. Other box and specify “QSub.” See Rev. Rul. 2008-18, 2008-13
I.R.B. 674, if the QSub election is made pursuant to a reorganization
If the organization is covered by a group exemption letter, enter under section 368(a)(1)(F), and Disregarded entities below.
the 4-digit group exemption number (GEN) in the last entry. (Don’t • Withholding agent. If you’re a withholding agent required to file
confuse the GEN with the 9-digit EIN.) If you don’t know the GEN, Form 1042, check the Other box and enter “Withholding agent.”
contact the parent organization. See Pub. 557 for more information Disregarded entities. A disregarded entity is an eligible entity
about group exemption letters. that is treated as an entity not separate from its single owner for
If the organization is a section 527 political organization, check income tax purposes. Disregarded entities include single-member
the Other nonprofit organization box and specify “Section 527 limited liability companies (LLCs) and certain qualified foreign
organization” in the space to the right. To be recognized as exempt entities. See the instructions for Forms 8832 and 8869, and
from tax, a section 527 political organization must electronically file Regulations section 301.7701-3 for more information on domestic
Form 8871, Political Organization Notice of Section 527 Status, and foreign disregarded entities.
within 24 hours of the date on which the organization was The disregarded entity is required to use its name and EIN for
established. The organization may also have to file Form 8872, reporting and payment of employment taxes; to register for excise
Political Organization Report of Contributions and Expenditures. tax activities on Form 637; to pay and report excise taxes reported
Form 8872 must be filed electronically. Go to IRS.gov/PolOrgs for on Forms 720, 730, 2290, and 11-C; to claim any refunds, credits,
more information. and payments on Form 8849; and where a U.S. disregarded entity is
Estate. An estate is a legal entity created as a result of a person's wholly owned by a foreign person, to file information returns on Form
death. Enter the SSN or ITIN of the deceased person in the space 5472. See the instructions for the employment and excise tax returns
provided. and Form 5472 for more information.
Plan administrator. If the plan administrator is an individual, Complete Form SS-4 for disregarded entities as follows.
enter the plan administrator's taxpayer identification number (TIN) in
the space provided.

4 Instr. for Form SS-4 (Rev. 12-2025)
• If a disregarded entity is filing Form SS-4 to obtain an EIN Check this box if you’re applying for a trust EIN when a new
because it is required to report and pay employment and excise TIP pension plan is established. In addition, check the Other box
taxes, or for non-federal purposes such as a state requirement, on line 9a and write “Created a pension plan” in the space
check the Other box for line 9a and write “Disregarded entity.” provided.
• If the disregarded entity is requesting an EIN for purposes of filing Other. Check this box if you’re requesting an EIN for any other
Form 5472, as required under section 6038A for a U.S. disregarded
reason, and enter the reason. For example, a newly formed state
entity that is wholly owned by a foreign person, check the Other box
government entity should enter “Newly formed state government
for line 9a and write “Foreign-owned U.S. disregarded entity-Form
entity” in the space provided. A foreign-owned U.S. disregarded
5472.”
entity required to file Form 5472 should enter “Foreign-owned U.S.
• If the disregarded entity is requesting an EIN for purposes of filing disregarded entity filing Form 5472” in the space provided.
Form 8832 to elect classification as an association taxable as a
corporation, or Form 2553 to elect S corporation status, check the Line 11. Date business started or acquired. If you’re starting a
Corporation box for line 9a and write “Single-member” and the form new business, enter the starting date of the business. If the business
number of the return that will be filed (Form 1120 or 1120-S). you acquired is already operating, enter the date you acquired the
• If the disregarded entity is requesting an EIN because it has business. For foreign applicants, this is the date you began or
acquired one or more additional owners and its classification has acquired a business in the United States. If you’re changing the form
changed to partnership under the default rules of Regulations of ownership of your business, enter the date the new ownership
section 301.7701-3(f), check the Partnership box for line 9a. entity began. Trusts should enter the date the trust was funded or the
• If a foreign eligible entity is requesting an EIN for purposes of date that the trust was required to obtain an EIN under Regulations
filing Form 8832 to elect classification as a disregarded entity, check section 301.6109-1(a)(2). Estates should enter the date of death of
the Other box for line 9a and write “foreign disregarded entity.” the decedent whose name appears on line 1 or the date when the
estate was legally funded.
Line 10. Reason for applying. Check only one box. Don’t enter
“N/A.” A selection is required. Line 12. Closing month of accounting year. Enter the last month
Started new business. Check this box if you’re starting a new of your accounting year or tax year. An accounting or tax year is
business that requires an EIN. If you check this box, enter the type of usually 12 consecutive months, either a calendar year or a fiscal
business being started. Don’t apply if you already have an EIN and year (including a period of 52 or 53 weeks). A calendar year is 12
are only adding another place of business. consecutive months ending on December 31. A fiscal year is either
Hired employees. Check this box if the existing business is 12 consecutive months ending on the last day of any month other
requesting an EIN because it has hired or is hiring employees and is than December or a 52-53 week year. For more information on
therefore required to file employment tax returns. Don’t apply if you accounting periods, see Pub. 538.
already have an EIN and are only hiring employees. For information Individuals. Your tax year will generally be a calendar year.
on employment taxes (for example, for family members), see Pub. Partnerships. Partnerships must adopt one of the following tax
15. years.
You must make electronic deposits of all depository taxes • The tax year of the majority of its partners.
(such as employment tax, excise tax, and corporate income • The tax year common to all of its principal partners.
!
CAUTION tax) using EFTPS. See Pub. 15 and Pub. 966.
• The tax year that results in the least aggregate deferral of income.
• In certain cases, some other tax year.
Banking purpose. Check this box if you’re requesting an EIN for See the Instructions for Form 1065 for more information.
banking purposes only, and enter the banking purpose (for example, REMICs. REMICs must have a calendar year as their tax year.
a bowling league for depositing dues or an investment club for
Personal service corporations. A personal service corporation
dividend and interest reporting).
must generally adopt a calendar year unless it meets one of the
Changed type of organization. Check this box if the business is following requirements.
changing its type of organization. For example, the business was a
• It can establish a business purpose for having a different tax year.
sole proprietorship and has been incorporated or has become a
• It elects under section 444 to have a tax year other than a
partnership. If you check this box, specify in the space provided calendar year.
(including available space immediately below) the type of change
Trusts. Generally, a trust must adopt a calendar year except for
made. For example, “From sole proprietorship to partnership.”
the following trusts.
Purchased going business. Check this box if you purchased an
• Tax-exempt trusts.
existing business. Don’t use the former owner's EIN unless you
• Charitable trusts.
became the “owner” of a corporation by acquiring its stock.
• Grantor-owned trusts.
Created a trust. Check this box if you created a trust, and enter
the type of trust created. For example, indicate if the trust is a Line 13. Highest number of employees expected in the next 12
nonexempt charitable trust or a split-interest trust. months. Complete each box by entering the number (including zero
Exception. Don’t file this form for certain grantor-type trusts. The (-0-)) of Agricultural, Household, or Other employees expected by
trustee doesn't need an EIN for the trust if the trustee furnishes the the applicant in the next 12 months.
name and TIN of the grantor/owner and the address of the trust to all If no employees are expected, skip line 14.
payers. However, grantor trusts that don’t file using Optional Method
Line 14. Do you want to file Form 944? If you expect your
1 and IRA trusts that are required to file Form 990-T must have an
employment tax liability to be $1,000 or less in a full calendar year,
EIN. For more information on grantor trusts, see the Instructions for
you're eligible to file Form 944 annually (once each year) instead of
Form 1041.
filing Form 941 quarterly (every 3 months). Your employment tax
Don’t check this box if you’re applying for a trust EIN when a liability will generally be $1,000 or less if you expect to pay $5,000 or
TIP new pension plan is established. Check the Created a less in total wages subject to social security and Medicare taxes and
pension plan box. federal income tax withholding. For employers in the U.S. territories,
generally, if you pay $6,536 or less in wages subject to social
Created a pension plan. Check this box if you have created a
security and Medicare taxes, you're likely to pay $1,000 or less in
pension plan and need an EIN for reporting purposes. Also, enter
employment taxes. If you qualify and want to file Form 944 instead of
the type of plan in the space provided. For more information about
Forms 941, check the box on line 14. If you don't check the box, then
pension plans, visit IRS.gov and enter “Types of retirement plans” in
you must file Form 941 for every quarter.
the search box.
Once you check the box, you must continue to file Form 944,
! regardless of the amount of tax shown on your return, until
CAUTION the IRS instructs you to file Form 941.

Instr. for Form SS-4 (Rev. 12-2025) 5
For more information on employment taxes, see Pub. 15. Other. Check this box if the applicant is engaged in an activity not
described above. Describe the applicant’s principal business activity
Line 15. First date wages or annuities were paid. If the business
in the space provided.
has employees, enter the date on which the business began to pay
wages or annuities. For foreign applicants, this is the date you began Line 17. Use line 17 to describe the applicant’s principal line of
to pay wages in the United States. If the business doesn't plan to business in more detail. An entry is required. For example, if you
have employees, enter “N/A.” checked the Construction box on line 16, enter additional detail such
Withholding agent. Enter the date you began or will begin to pay as “General contractor for residential buildings” on line 17. For
income (including annuities) to a nonresident alien. This also applies mortgage REITs, indicate mortgage REIT; and for equity REITs,
to individuals who are required to file Form 1042 to report alimony indicate what type of real property is the principal type (residential
paid to a nonresident alien. For foreign applicants, this is the date REIT, nonresidential REIT, miniwarehouse REIT, etc.).
you began or will begin to pay income (including annuities) to a Line 18. Check the applicable box to indicate whether or not the
nonresident alien in the United States. applicant entity applying for an EIN was issued one previously.
Line 16. Check the one box on line 16 that best describes the Third-party designee. Complete this section only if you want to
principal activity of the applicant’s business. Check the Other box authorize the named individual to answer questions about the
(and specify the applicant’s principal activity) if none of the listed completion of Form SS-4 and receive the entity’s newly assigned
boxes applies. You must check a box. EIN. You must complete the signature area for the authorization to
Construction. Check this box if the applicant is engaged in be valid. The designee’s authority terminates at the time the EIN is
erecting buildings or engineering projects (for example, streets, assigned and released to the designee. EINs are released to
highways, bridges, and tunnels). The term “construction” also authorized third-party designees by the method they used to obtain
includes special trade contractors (for example, plumbing, HVAC, the EIN (online, telephone, or fax); however, the EIN notice will be
electrical, carpentry, concrete, excavation, etc., contractors). mailed to the taxpayer.
Real estate. Check this box if the applicant is engaged in renting
or leasing real estate to others; managing, selling, buying, or renting If the third-party designee’s address or telephone number
real estate for others; or providing related real estate services (for ! matches the address or telephone number of the taxpayer,
CAUTION the application must be mailed or faxed.
example, appraisal services). Also, check this box for mortgage real
estate investment trusts (REITs). Mortgage REITs are engaged in
issuing shares of funds consisting primarily of portfolios of real Signature. When required, the application must be signed by (a)
estate mortgage assets with gross income of the trust solely derived the individual, if the applicant is an individual; (b) the president, vice
from interest earned. president, or other principal officer, if the applicant is a corporation;
Rental & leasing. Check this box if the applicant is engaged in (c) a responsible and duly authorized member or officer having
providing tangible goods such as autos, computers, consumer knowledge of its affairs, if the applicant is a partnership, government
goods, or industrial machinery and equipment to customers in return entity, or other unincorporated organization; or (d) the fiduciary, if the
for a periodic rental or lease payment. Also, check this box for equity applicant is a trust or an estate. Foreign applicants may have any
real estate investment trusts (REITs). Equity REITs are engaged in duly authorized person (for example, division manager) sign Form
issuing shares of funds consisting primarily of portfolios of real SS-4.
estate assets with gross income of the trust derived from renting real
property. Privacy Act and Paperwork Reduction Act Notice. We ask for
the information on this form to carry out the Internal Revenue laws of
Manufacturing. Check this box if the applicant is engaged in the
the United States. We need it to comply with section 6109 and the
mechanical, physical, or chemical transformation of materials,
regulations thereunder, which generally require the inclusion of an
substances, or components into new products. The assembling of
employer identification number (EIN) on certain returns, statements,
component parts of manufactured products is also considered to be
or other documents filed with the Internal Revenue Service. If your
manufacturing.
entity is required to obtain an EIN, you’re required to provide all of
Transportation & warehousing. Check this box if the applicant the information requested on this form. Information on this form may
provides transportation of passengers or cargo; warehousing or be used to determine which federal tax returns you’re required to file
storage of goods; scenic or sightseeing transportation; or support and to provide you with related forms and publications.
activities related to transportation.
Finance & insurance. Check this box if the applicant is engaged We disclose this form to the Social Security Administration (SSA)
in transactions involving the creation, liquidation, or change of for their use in determining compliance with applicable laws. We may
ownership of financial assets and/or facilitating such financial give this information to the Department of Justice for use in civil
transactions; underwriting annuities/insurance policies; facilitating and/or criminal litigation, and to cities, states, the District of
such underwriting by selling insurance policies or in providing other Columbia, and U.S. commonwealths and territories for use in
insurance or employee-benefit related services. administering their tax laws. We may also disclose this information to
Health care & social assistance. Check this box if the applicant other countries under a tax treaty, to federal and state agencies to
is engaged in providing physical, medical, or psychiatric care; or in enforce federal nontax criminal laws, and to federal law enforcement
providing social assistance activities, such as youth centers, and intelligence agencies to combat terrorism.
adoption agencies, individual/family services, temporary shelters,
daycare, etc. We will be unable to issue an EIN to you unless you provide all of
Accommodation & food services. Check this box if the the requested information that applies to your entity. Providing false
applicant is engaged in providing customers with lodging, meal information could subject you to penalties.
preparation, snacks, or beverages for immediate consumption.
Wholesale–agent/broker. Check this box if the applicant is You’re not required to provide the information requested on a
engaged in arranging for the purchase or sale of goods owned by form that is subject to the Paperwork Reduction Act unless the form
others or purchasing goods on a commission basis for goods traded displays a valid OMB control number. Books or records relating to a
in the wholesale market, usually between businesses. form or its instructions must be retained as long as their contents
Wholesale–other. Check this box if the applicant is engaged in may become material in the administration of any Internal Revenue
selling goods in the wholesale market generally to other businesses law. Generally, tax returns and return information are confidential, as
for resale on their own account, goods used in production, or capital required by section 6103.
or durable nonconsumer goods.
The time needed to complete and file this form will vary
Retail. Check this box if the applicant is engaged in selling
depending on individual circumstances. The estimated average time
merchandise to the general public from a fixed store; by direct,
is:
mail-order, or electronic sales; or by using vending machines.

6 Instr. for Form SS-4 (Rev. 12-2025)
Recordkeeping . . . . . . . . . . . . . . . . . . . . . 5 hr., 58 min. If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would be
Learning about the law or the form . . . . . . . . . 1 hr., 17 min.
happy to hear from you. You can send us comments at IRS.gov/
FormComments. Or you can write to the Internal Revenue Service,
Preparing, copying, assembling, and sending the
Tax Forms and Publications Division, 1111 Constitution Ave. NW,
form to the IRS . . . . . . . . . . . . . . . . . . . . . 1 hr., 26 min. IR-6526, Washington, DC 20224. Don’t send Form SS-4 to this
address. Instead, see How To Apply for an EIN as stated earlier.

Instr. for Form SS-4 (Rev. 12-2025) 7