Form SS-4 Applicatin for Employer Identification Number

Form SS-4 (Rev. January 2010),
Application for Employer Identification Number
Purpose:

TPCC
Meeting:
Prior
Version:

This is the first circulated draft of the Form SS-4 (Rev. January 2010)
for your review and comments. See below for a discussion of the major
changes.
None, but one may be arranged if requested.
The Form SS-4 (Rev. January 2009) is available at:
http://www.irs.gov/pub/irs-pdf/fss4.pdf

Instructions:

The Instructions for Form SS-4 will be circulated at a later date. The
Instructions for Form SS-4 (Rev. January 2009) are available at:
http://www.irs.gov/pub/irs-pdf/iss4.pdf

Other
Products:

Circulations of draft tax forms, instructions, notices, and publications are
posted at:
http://taxforms.web.irs.gov/Circulations/index.htm

Comments:

Please email or fax any comments to me by August 5, 2009. Send a
copy of any email comments to the forms reviewer, David Lupi-Sher at
David.L.Lupi-Sher@irs.gov .

William Egan
Tax Law Specialist
Individual Publications
SE:W:CAR:MP:T:I:P
Phone (202) 283 – 7711
Email: William.T.Egan@irs.gov

•

Major Changes
Block 7a is being changed to read “Responsible Party” in an attempt to broaden
the reach of the entities subject to this form. SB/SE Compliance

•

In Line 14, the language has been reworded to benefit taxpayers who pay over
$4,000 in total annual wages but have less than $1,000 in annual employment tax
liability by allowing them to file annually instead of quarterly. Along those lines,
the "Yes/No" check boxes are being moved to the end of the text. TAP Issue
#4771 approved by TFP Tech Advisor.

•

Updated Rev. date to January 2010

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Date

Form

SS-4

(Rev. January 2010)

Type or print clearly.

Department of the Treasury
Internal Revenue Service

8a
8c
9a

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM SS-4, PAGE 1 of 2
MARGINS: 25mm (1") HEAD, CENTER SIDES. PRINTS: HEAD to FOOT
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") X 559mm (22"), FOLD TO 216mm (81⁄ 2 ") X 279mm (11")
PERFORATE: NONE
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

©

Signature

O.K. to print
Revised proofs
requested

(For use by employers, corporations, partnerships, trusts, estates, churches,
government agencies, Indian tribal entities, certain individuals, and others.)

OMB No. 1545-0003
EIN

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See separate instructions for each line.

Keep a copy for your records.

1

Legal name of entity (or individual) for whom the EIN is being requested

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) (Do not 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

Responsible party

Is this application for a limited liability company (LLC) (or
a foreign equivalent)?

Yes

7b

SSN, ITIN, or EIN

8b

If 8a is “Yes,” enter the number of
©
LLC members

No

Yes

If 8a is “Yes,” was the LLC organized in the United States?
Type of entity (check only one box). Caution. If 8a is “Yes,” see the instructions for the correct box to check.

No

Estate (SSN of decedent)

Partnership

Plan administrator (TIN)

Corporation (enter form number to be filed)

10

Date

Application for Employer Identification Number

Sole proprietor (SSN)

9b

Action

©

Trust (TIN of grantor)

Personal service corporation

National Guard

State/local government

Church or church-controlled organization

Farmers’ cooperative

Federal government/military

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 type)

State

REMIC
Indian tribal governments/enterprises
Group Exemption Number (GEN) if any ©
Foreign country

Banking purpose (specify purpose)

©

©

Changed type of organization (specify new type)

©

Purchased going business
Hired employees (Check the box and see line 13.)

Created a trust (specify type)

©

11

Compliance with IRS withholding regulations
Created a pension plan (specify type) ©
Other (specify) ©
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

15
16

Do you expect your employment tax liability to be $1,000
or less in a full calendar year? (If you expect to pay
Agricultural
Household
Other
$4,000 or less in total wages in a full calendar year, you
can mark “Yes.”)
Yes
No
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)
Check one box that best describes the principal activity of your business.
Construction

17
18

Rental & leasing

Transportation & warehousing
Finance & insurance

Health care & social assistance
Accommodation & food service

Wholesale-agent/broker
Retail
Wholesale-other

Real estate
Manufacturing
Other (specify)
Indicate principal line of merchandise sold, specific construction work done, products produced, or services provided.
Has the applicant entity shown on line 1 ever applied for and received an EIN?
If “Yes,” write previous EIN here ©

Yes

No

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
Party
Designee

Designee’s name

Designee’s telephone number (include area code)

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.
Name and title (type or print clearly)

©

)
)

Applicant’s telephone number (include area code)

(

)

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. 1-2010)

1
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM SS-4, PAGE 2 of 2
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") x 279mm (11")
PERFORATE: NONE
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form SS-4 (Rev. 1-2010)

Page

2

Do I Need an EIN?

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File Form SS-4 if the applicant entity does not 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...
Started a new business

AND...

Hired (or will hire) employees,
including household employees

Does not already have an EIN

Complete lines 1, 2, 4a–6, 7a–b (if applicable), 8a,
8b–c (if applicable), 9a, 9b (if applicable), 10–18.

Opened a bank account

Needs an EIN for banking purposes only

Complete lines 1–5b, 7a–b (if applicable), 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
ownership changed (for example, you incorporate a
sole proprietorship or form a partnership) 2

Complete lines 1–18 (as applicable).

Does not already have an EIN
The trust is other than a grantor trust or an IRA
trust 4

Complete lines 1–18 (as applicable).
Complete lines 1–18 (as applicable).

Created a pension plan as a
plan administrator 5

Needs an EIN for reporting purposes

Complete lines 1, 3, 4a–5b, 9a, 10, and 18.

Is a foreign person needing an
EIN to comply with IRS
withholding regulations

Needs an EIN to complete a Form W-8 (other than
Form W-8ECI), avoid withholding on portfolio assets,
or claim tax treaty benefits 6

Complete lines 1–5b, 7a–b (SSN or ITIN optional),
8a, 8b–c (if applicable), 9a, 9b (if applicable), 10,
and 18.

Is administering an estate

Needs an EIN to report estate income on Form 1041

Complete lines 1–6, 9a, 10–12, 13–17 (if applicable),
and 18.

Is a withholding agent for
taxes on non-wage income
paid to an alien (i.e.,
individual, corporation, or
partnership, etc.)
Is a state or local agency

Is an agent, broker, fiduciary, manager, tenant, or
spouse who is required to file Form 1042, Annual
Withholding Tax Return for U.S. Source Income of
Foreign Persons

Complete lines 1, 2, 3 (if applicable), 4a–5b, 7a–b (if
applicable), 8a, 8b–c (if applicable), 9a, 9b (if
applicable), 10, and 18.

Serves as a tax reporting agent for public assistance
recipients under Rev. Proc. 80-4, 1980-1 C.B. 581 7

Complete lines 1, 2, 4a–5b, 9a, 10, and 18.

Is a single-member LLC

Needs an EIN to file Form 8832, Classification
Election, for filing employment tax returns and
excise tax returns, or for state reporting purposes 8

Complete lines 1–18 (as applicable).

Is an S corporation

Needs an EIN to file Form 2553, Election by a Small
Business Corporation 9

Complete lines 1–18 (as applicable).

Purchased a going business
Created a trust

Does not currently have (nor expect to have)
employees

3

THEN...
Complete lines 1, 2, 4a–8a, 8b–c (if applicable), 9a,
9b (if applicable), and 10–14 and 16–18.

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 does not have employees.

2

However, do not 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).
Do not use the EIN of the prior business unless you became the “owner” of a corporation by acquiring its stock.

3
4

However, grantor trusts that do not 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 on page 4 of the instructions. Note. State or local agencies may need an EIN for other reasons, for example, hired employees.

8

See Disregarded entities on page 4 of 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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