Form
SS-4
1
Application for Employer Identification Number
(For use by employers, corporations, partnerships, trusts, estates, churches, government agencies, certain individuals, and others. See instructions.)
EIN OMB No. 1545-0003
(Rev. December 1995)
Department of the Treasury Internal Revenue Service
Keep a copy for your records. Name of applicant (Legal name) (See instructions.) 3 Executor, trustee, “care of” name
Please type or print clearly.
2
Trade name of business (if different from name on line 1)
4a Mailing address (street address) (room, apt., or suite no.) 4b City, state, and ZIP code 6 7 County and state where principal business is located
5a Business address (if different from address on lines 4a and 4b) 5b City, state, and ZIP code
Name of principal officer, general partner, grantor, owner, or trustor—SSN required (See instructions.)
8a
Type of entity (Check only one box.) (See instructions.) Sole proprietor (SSN) Partnership REMIC State/local government Personal service corp. Limited liability co. National Guard
Estate (SSN of decedent) Plan administrator-SSN Other corporation (specify) Trust Farmers’ cooperative
8b 9
Other nonprofit organization (specify) Other (specify) If a corporation, name the state or foreign country (if applicable) where incorporated Reason for applying (Check only one box.) Started new business (specify)
Church or church-controlled organization Federal Government/military (enter GEN if applicable) State Foreign country
Banking purpose (specify) Changed type of organization (specify) Purchased going business
10 12 13 14 15 16 17a 17b 17c
Hired employees Created a trust (specify) Other (specify) Created a pension plan (specify type) Date business started or acquired (Mo., day, year) (See instructions.) 11 Closing month of accounting year (See instructions.) First date wages or annuities were paid or will be paid (Mo., day, year). Note: If applicant is a withholding agent, enter date income will first be paid to nonresident alien. (Mo., day, year) Highest number of employees expected in the next 12 months. Note: If the applicant does not expect to have any employees during the period, enter -0-. (See instructions.) Principal activity (See instructions.) Is the principal business activity manufacturing? If “Yes,” principal product and raw material used To whom are most of the products or services sold? Please check the appropriate box. Public (retail) Other (specify) Has the applicant ever applied for an identification number for this or any other business? Note: If “Yes,” please complete lines 17b and 17c. Yes Business (wholesale) N/A Yes No No Nonagricultural Agricultural Household
If you checked “Yes” on line 17a, give applicant’s legal name and trade name shown on prior application, if different from line 1 or 2 above. Trade name Legal name Approximate date when and city and state where the application was filed. Enter previous employer identification number if known.
Approximate date when filed (Mo., day, year) City and state where filed Previous EIN . . . . Business telephone number (include area code) Fax telephone 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 (Please type or print clearly.) Date
Signature
Note: Do not write below this line. For official use only.
Please leave Geo. blank
Ind.
Class
Size
Reason for applying
For Paperwork Reduction Act Notice, see page 4.
Cat. No. 16055N
Form
SS-4
(Rev. 12-95)
Form SS-4 (Rev. 12-95)
Page
2
General Instructions
Section references are to the Internal Revenue Code unless otherwise noted.
Purpose of Form
Use Form SS-4 to apply for an employer identification number (EIN). An EIN is a nine-digit number (for example, 12-3456789) assigned to sole proprietors, corporations, partnerships, estates, trusts, and other entities for filing and reporting purposes. The information you provide on this form will establish your filing and reporting requirements.
● Nonprofit organizations (churches, clubs, etc.) ● Farmers’ cooperatives ● Plan administrators (A plan administrator is the person or group of persons specified as the administrator by the instrument under which the plan is operated.)
When To Apply for a New EIN
New Business.—If you become the new owner of an existing business, do not use the EIN of the former owner. IF YOU ALREADY HAVE AN EIN, USE THAT NUMBER. If you do not have an EIN, apply for one on this form. If you become the “owner” of a corporation by acquiring its stock, use the corporation’s EIN. Changes in Organization or Ownership.—If you already have an EIN, you may need to get a new one if either the organization or ownership of your business changes. If you incorporate a sole proprietorship or form a partnership, you must get a new EIN. However, do not apply for a new EIN if you change only the name of your business. Note: If you are electing to be an “S corporation,” be sure you file Form 2553, Election by a Small Business Corporation. File Only One Form SS-4.—File only one Form SS-4, regardless of the number of businesses operated or trade names under which a business operates. However, each corporation in an affiliated group must file a separate application. EIN Applied For, But Not Received.—If you do not have an EIN by the time a return is due, write “Applied for” and the date you applied in the space shown for the number. Do not show your social security number as an EIN on returns. If you do not have an EIN by the time a tax deposit is due, send your payment to the Internal Revenue Service Center for your filing area. (See Where To Apply below.) Make your check or money order payable to Internal Revenue Service and show your name (as shown on Form SS-4), address, type of tax, period covered, and date you applied for an EIN. Send an explanation with the deposit. For more information about EINs, see Pub. 583, Starting a Business and Keeping Records, and Pub. 1635, Understanding Your EIN.
Who Must File
You must file this form if you have not obtained an EIN before and: ● You pay wages to one or more employees including household employees. ● You are required to have an EIN to use on any return, statement, or other document, even if you are not an employer. ● You are a withholding agent required to withhold taxes on income, other than wages, paid to a nonresident alien (individual, corporation, partnership, etc.). A withholding agent may be an agent, broker, fiduciary, manager, tenant, or spouse, and is required to file Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons. ● You file Schedule C, Profit or Loss From Business, or Schedule F, Profit or Loss From Farming, of Form 1040, U.S. Individual Income Tax Return, and have a Keogh plan or are required to file excise, employment, information, or alcohol, tobacco, or firearms returns. The following must use EINs even if they do not have any employees: ● State and local agencies who serve as tax reporting agents for public assistance recipients, under Rev. Proc. 80-4, 1980-1 C.B. 581, should obtain a separate EIN for this reporting. See Household employer on page 3. ● Trusts, except the following: 1. Certain grantor-owned revocable trusts. (See the Instructions for Form 1041.) 2. Individual Retirement Arrangement (IRA) trusts, unless the trust has to file Form 990-T, Exempt Organization Business Income Tax Return. (See the Instructions for Form 990-T.) 3. Certain trusts that are considered household employers can use the trust EIN to report and pay the social security and Medicare taxes, Federal unemployment tax (FUTA) and withheld Federal income tax. A separate EIN is not necessary. ● Estates ● Partnerships ● REMICs (real estate mortgage investment conduits) (See the Instructions for Form 1066, U.S. Real Estate Mortgage Investment Conduit Income Tax Return.) ● Corporations
Tele-TIN phone number listed for your state under Where To Apply. The person making the call must be authorized to sign the form. (See Signature block on page 4.) An IRS representative will use the information from the Form SS-4 to establish your account and assign you an EIN. Write the number you are given on the upper right-hand corner of the form, sign and date it. Mail or FAX the signed SS-4 within 24 hours to the Tele-TIN Unit at the service center address for your state. The IRS representative will give you the FAX number. The FAX numbers are also listed in Pub. 1635. Taxpayer representatives can receive their client’s EIN by phone if they first send a facsimile (FAX) of a completed Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, to the Tele-TIN unit. The Form 2848 or Form 8821 will be used solely to release the EIN to the representative authorized on the form. Application by Mail.—Complete Form SS-4 at least 4 to 5 weeks before you will need an EIN. Sign and date the application and mail it to the service center address for your state. You will receive your EIN in the mail in approximately 4 weeks.
Where To Apply
The Tele-TIN phone numbers listed below will involve a long-distance charge to callers outside of the local calling area and can be used only to apply for an EIN. THE NUMBERS MAY CHANGE WITHOUT NOTICE. Use 1-800-829-1040 to verify a number or to ask about an application by mail or other Federal tax matters.
If your principal business, office or agency, or legal residence in the case of an individual, is located in: Call the Tele-TIN phone number shown or file with the Internal Revenue Service Center at:
Florida, Georgia, South Carolina New Jersey, New York City and counties of Nassau, Rockland, Suffolk, and Westchester New York (all other counties), Connecticut, Maine, Massachusetts, New Hampshire, Rhode Island, Vermont Illinois, Iowa, Minnesota, Missouri, Wisconsin Delaware, District of Columbia, Maryland, Pennsylvania, Virginia Indiana, Kentucky, Michigan, Ohio, West Virginia Kansas, New Mexico, Oklahoma, Texas
Attn: Entity Control Atlanta, GA 39901 (404) 455-2360 Attn: Entity Control Holtsville, NY 00501 (516) 447-4955 Attn: Entity Control Andover, MA 05501 (508) 474-9717 Attn: Entity Control Stop 57A 2306 E. Bannister Rd. Kansas City, MO 64131 (816) 926-5999 Attn: Entity Control Philadelphia, PA 19255 (215) 574-2400 Attn: Entity Control Cincinnati, OH 45999 (606) 292-5467 Attn: Entity Control Austin, TX 73301 (512) 460-7843
How To Apply
You can apply for an EIN either by mail or by telephone. You can get an EIN immediately by calling the Tele-TIN phone number for the service center for your state, or you can send the completed Form SS-4 directly to the service center to receive your EIN in the mail. Application by Tele-TIN.—Under the Tele-TIN program, you can receive your EIN over the telephone and use it immediately to file a return or make a payment. To receive an EIN by phone, complete Form SS-4, then call the
Form SS-4 (Rev. 12-95) Alaska, Arizona, California (counties of Alpine, Amador, Butte, Calaveras, Colusa, Contra Costa, Del Norte, El Dorado, Glenn, Humboldt, Lake, Lassen, Marin, Mendocino, Modoc, Attn: Entity Control Napa, Nevada, Placer, Plumas, Mail Stop 6271-T Sacramento, San Joaquin, P.O. Box 9950 Shasta, Sierra, Siskiyou, Solano, Ogden, UT 84409 Sonoma, Sutter, Tehama, Trinity, (801) 620-7645 Yolo, and Yuba), Colorado, Idaho, Montana, Nebraska, Nevada, North Dakota, Oregon, South Dakota, Utah, Washington, Wyoming California (all other counties), Hawaii Alabama, Arkansas, Louisiana, Mississippi, North Carolina, Tennessee Attn: Entity Control Fresno, CA 93888 (209) 452-4010 Attn: Entity Control Memphis, TN 37501 (901) 365-5970
Page
3
If you have no legal residence, principal place of business, or principal office or agency in any state, file your form with the Internal Revenue Service Center, Philadelphia, PA 19255 or call 215-574-2400.
Specific Instructions
The instructions that follow are for those items that are not self-explanatory. Enter N/A (nonapplicable) on the lines that do not apply. Line 1.—Enter the legal name of the entity applying for the EIN exactly as it appears on the social security card, charter, or other applicable legal document. Individuals.—Enter the first name, middle initial, and last name. If you are a sole proprietor, enter your individual name, not your business name. Do not use abbreviations or nicknames. Trusts.—Enter the name of the trust. Estate of a decedent.—Enter the name of the estate. Partnerships.—Enter the legal name of the partnership as it appears in the partnership agreement. Do not list the names of the partners on line 1. See the specific instructions for line 7. Corporations.—Enter the corporate name as it appears in the corporation charter or other legal document creating it. Plan administrators.—Enter the name of the plan administrator. A plan administrator who already has an EIN should use that number. Line 2.—Enter the trade name of the business if different from the legal name. The trade name is the “doing business as” name. Note: Use the full legal name on line 1 on all tax returns filed for the entity. However, if you enter a trade name on line 2 and choose to use the trade name instead of the legal name, enter the trade name on all returns you file. To prevent processing delays and errors, always use either the legal name only or the trade name only on all tax returns. Line 3.—Trusts enter the name of the trustee. Estates enter the name of the executor, administrator, or other fiduciary. If the entity applying has a designated person to receive tax information, enter that person’s name as the “care of ”
person. Print or type the first name, middle initial, and last name. Line 7.—Enter the first name, middle initial, last name, and social security number (SSN) of a principal officer if the business is a corporation; of a general partner if a partnership; or of a grantor, owner, or trustor if a trust. Line 8a.—Check the box that best describes the type of entity applying for the EIN. If not specifically mentioned, check the “Other” box and enter the type of entity. Do not enter N/A. Sole proprietor.—Check this box if you file Schedule C or F (Form 1040) and have a Keogh plan, or are required to file excise, employment, information, or alcohol, tobacco, or firearms returns. Enter your SSN in the space provided. REMIC.—Check this box if the entity has elected to be treated as a real estate mortgage investment conduit (REMIC). See the Instructions for Form 1066 for more information. Other nonprofit organization.—Check this box if the nonprofit organization is other than a church or church-controlled organization and specify the type of nonprofit organization (for example, an educational organization). If the organization also seeks tax-exempt status, you must file either Package 1023 or Package 1024, Application for Recognition of Exemption. Get Pub. 557, Tax-Exempt Status for Your Organization, for more information. Group exemption number (GEN).—If the organization is covered by a group exemption letter, enter the four-digit GEN. (Do not confuse the GEN with the nine-digit EIN.) If you do not know the GEN, contact the parent organization. Get Pub. 557 for more information about group exemption numbers. Withholding agent.—If you are a withholding agent required to file Form 1042, check the “Other” box and enter “Withholding agent.” Personal service corporation.—Check this box if the entity is a personal service corporation. An entity is a personal service corporation for a tax year only if: ● The principal activity of the entity during the testing period (prior tax year) for the tax year is the performance of personal services substantially by employee-owners, and ● The employee-owners own 10% of the fair market value of the outstanding stock in the entity on the last day of the testing period. Personal services include performance of services in such fields as health, law, accounting, or consulting. For more information about personal service corporations, see the Instructions for Form 1120, U.S. Corporation Income Tax Return, and Pub. 542, Tax Information on Corporations. Limited liability co.—See the definition of limited liability company in the Instructions for Form 1065. If you are classified as a partnership for Federal income tax
purposes, mark the “Limited liability co.” checkbox. If you are classified as a corporation for Federal income tax purposes, mark the “Other corporation” checkbox and write “Limited liability co.” in the space provided. Plan administrator.—If the plan administrator is an individual, enter the plan administrator’s SSN in the space provided. Other corporation.—This box is for any corporation other than a personal service corporation. If you check this box, enter the type of corporation (such as insurance company) in the space provided. Household employer.—If you are an individual, check the “Other” box and enter “Household employer” and your SSN. If you are a state or local agency serving as a tax reporting agent for public assistance recipients who become household employers, check the “Other” box and enter “Household employer agent.” If you are a trust that qualifies as a household employer, you do not need a separate EIN for reporting tax information relating to household employees; use the EIN of the trust. Line 9.—Check only one box. Do not enter N/A. Started new business.—Check this box if you are starting a new business that requires an EIN. If you check this box, enter the type of business being started. Do not apply if you already have an EIN and are only adding another place of business. Hired employees.—Check this box if the existing business is requesting an EIN because it has hired or is hiring employees and is therefore required to file employment tax returns. Do not apply if you already have an EIN and are only hiring employees. For information on the applicable employment taxes for family members, see Circular E, Employer’s Tax Guide (Publication 15). Created a pension plan.—Check this box if you have created a pension plan and need this number for reporting purposes. Also, enter the type of plan created. Banking purpose.—Check this box if you are requesting an EIN for banking purposes only, and enter the banking purpose (for example, a bowling league for depositing dues or an investment club for dividend and interest reporting). Changed type of organization.—Check this box if the business is changing its type of organization, for example, if the business was a sole proprietorship and has been incorporated or has become a partnership. If you check this box, specify in the space provided the type of change made, for example, “from sole proprietorship to partnership.” Purchased going business.—Check this box if you purchased an existing business. Do not use the former owner’s EIN. Do not apply for a new EIN if you already have one. Use your own EIN. Created a trust.—Check this box if you created a trust, and enter the type of trust created.
Form SS-4 (Rev. 12-95)
Page
4
Note: Do not file this form if you are the grantor/owner of certain revocable trusts. You must use your SSN for the trust. See the Instructions for Form 1041. Other (specify).—Check this box if you are requesting an EIN for any reason other than those for which there are checkboxes, and enter the reason. Line 10.—If you are starting a new business, enter the starting date of the business. If the business you acquired is already operating, enter the date you acquired the business. Trusts should enter the date the trust was legally created. Estates should enter the date of death of the decedent whose name appears on line 1 or the date when the estate was legally funded. Line 11.—Enter the last month of your accounting year or tax year. An accounting or tax year is usually 12 consecutive months, either a calendar year or a fiscal year (including a period of 52 or 53 weeks). A calendar year is 12 consecutive months ending on December 31. A fiscal year is either 12 consecutive months ending on the last day of any month other than December or a 52-53 week year. For more information on accounting periods, see Pub. 538, Accounting Periods and Methods. Individuals.—Your tax year generally will be a calendar year. Partnerships.—Partnerships generally must adopt the tax year of either (a) the majority partners; (b) the principal partners; (c) the tax year that results in the least aggregate (total) deferral of income; or (d) some other tax year. (See the Instructions for Form 1065, U.S. Partnership Return of Income, for more information.) REMIC.—REMICs must have a calendar year as their tax year. Personal service corporations.—A personal service corporation generally must adopt a calendar year unless: ● It can establish a business purpose for having a different tax year, or ● It elects under section 444 to have a tax year other than a calendar year. Trusts.—Generally, a trust must adopt a calendar year except for the following: ● Tax-exempt trusts, ● Charitable trusts, and ● Grantor-owned trusts. Line 12.—If the business has or will have employees, enter the date on which the business began or will begin to pay wages. If the business does not plan to have employees, enter N/A. Withholding agent.—Enter the date you began or will begin to pay income to a nonresident alien. This also applies to individuals who are required to file Form 1042 to report alimony paid to a nonresident alien. Line 13.—For a definition of agricultural labor (farmworker), see Circular A, Agricultural Employer’s Tax Guide (Publication 51).
Line 14.—Generally, enter the exact type of business being operated (for example, advertising agency, farm, food or beverage establishment, labor union, real estate agency, steam laundry, rental of coin-operated vending machine, or investment club). Also state if the business will involve the sale or distribution of alcoholic beverages. Governmental.—Enter the type of organization (state, county, school district, municipality, etc.). Nonprofit organization (other than governmental).—Enter whether organized for religious, educational, or humane purposes, and the principal activity (for example, religious organization—hospital, charitable). Mining and quarrying.—Specify the process and the principal product (for example, mining bituminous coal, contract drilling for oil, or quarrying dimension stone). Contract construction.—Specify whether general contracting or special trade contracting. Also, show the type of work normally performed (for example, general contractor for residential buildings or electrical subcontractor). Food or beverage establishments.— Specify the type of establishment and state whether you employ workers who receive tips (for example, lounge—yes). Trade.—Specify the type of sales and the principal line of goods sold (for example, wholesale dairy products, manufacturer’s representative for mining machinery, or retail hardware). Manufacturing.—Specify the type of establishment operated (for example, sawmill or vegetable cannery). Signature block.—The application must be signed by (a) the individual, if the applicant is an individual, (b) the president, vice president, or other principal officer, if the applicant is a corporation, (c) a responsible and duly authorized member or officer having knowledge of its affairs, if the applicant is a partnership or other unincorporated organization, or (d) the fiduciary, if the applicant is a trust or estate.
IRIS is accessible directly by calling 703-321-8020. On the Internet, you can telnet to fedworld.gov. or, for file transfer protocol services, connect to ftp.fedworld.gov. If you are using the WorldWide Web, connect to http://www.ustreas.gov FedWorld’s help desk offers technical assistance on accessing IRIS (not tax help) during regular business hours at 703-487-4608. The IRIS menus offer information on available file formats and software needed to read and print files. You must print the forms to use them; the forms are not designed to be filled out on-screen. Tax forms, instructions, and publications are also available on CD-ROM, including prior-year forms starting with the 1991 tax year. For ordering information and software requirements, contact the Government Printing Office’s Superintendent of Documents (202-512-1800) or Federal Bulletin Board (202-512-1387). Pub. 1635, Understanding Your EIN Pub. 15, Employer’s Tax Guide Pub. 15-A, Employer’s Supplemental Tax Guide Pub. 538, Accounting Periods and Methods Pub. 541, Tax Information on Partnerships Pub. 542, Tax Information on Corporations Pub. 557, Tax-Exempt Status for Your Organization Pub. 583, Starting a Business and Keeping Records Package 1023, Application for Recognition of Exemption Package 1024, Application for Recognition of Exemption Under Section 501(a) or for Determination Under Section 120
Paperwork Reduction Act Notice
We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is: Recordkeeping 7 min. Learning about the law or the form 18 min. 45 min. Preparing the form Copying, assembling, and sending the form to the IRS 20 min. If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can write to the Tax Forms Committee, Western Area Distribution Center, Rancho Cordova, CA 95743-0001. Do not send this form to this address. Instead, see Where To Apply on page 2.
Some Useful Publications
You may get the following publications for additional information on the subjects covered on this form. To get these and other free forms and publications, call 1-800-TAX-FORM (1-800-829-3676). You should receive your order or notification of its status within 7 to 15 workdays of your call. Use your computer.—If you subscribe to an on-line service, ask if IRS information is available and, if so, how to access it. You can also get information through IRIS, the Internal Revenue Information Services, on FedWorld, a government bulletin board. Tax forms, instructions, publications, and other IRS information, are available through IRIS.
Printed on recycled paper