Form SS-4: Application for Employer Identification Number

Form SS-4 is generally completed by identifying the applicant, providing the entity’s identifying information, identifying the responsible party, selecting the applicable entity type, stating the reason for applying, and providing other applicable business information.

The basic process is to gather the entity’s legal and business records, enter the applicant information, provide responsible party information, identify the entity type, provide information about the business or organization, review the application, and submit Form SS-4 using an applicable filing method. The applicant should retain a copy of the completed application and related records.

Section 1

Enter the legal name of the entity or individual applying for the Employer Identification Number. The name should generally match the entity’s legal or organizational records.

The applicant should review the name carefully to make sure it is accurate and consistent with applicable formation, ownership, business, or organizational documents.

Section 2

Enter the trade name or business name when applicable. This may be different from the legal name of the entity.

If the entity does not have a separate trade name or business name, the applicable information should be completed according to the instructions for the form.

Section 3

Provide information about the responsible party. The responsible party is generally the individual or entity responsible for the management, control, or disposition of the applicant’s funds or assets.

The information should generally be based on the entity’s ownership, management, organizational, and legal records. Review the responsible party information carefully before submitting the application.

Section 4

Enter the mailing and physical address information requested on Form SS-4. The address information should generally identify where applicable business or tax-related correspondence can be associated with the applicant.

The addresses should be reviewed carefully for accuracy. The information should generally agree with the applicant’s business and organizational records.

Section 5

Identify the type of entity or organization applying for the EIN. The applicable selection can depend on whether the applicant is a corporation, partnership, limited liability company, trust, estate, nonprofit organization, or another type of entity.

The entity classification should generally agree with the applicant’s legal and organizational documents. Applicants should review the applicable entity information before completing the remaining portions of Form SS-4.

Section 6

Provide information about the entity’s state, country, or other jurisdiction of organization when applicable. This information generally relates to where the legal entity was created or organized.

The information should generally agree with the entity’s formation documents or other applicable organizational records. Review the information before continuing with the application.

Section 7

Provide the reason the applicant is requesting an Employer Identification Number. Common reasons may include starting a business, hiring employees, opening a business banking account, or meeting applicable federal tax requirements.

The reason selected should generally reflect the applicant’s actual circumstances. Only information that applies to the applicant should generally be included.

Section 8

Provide information about the date the business or organization started or acquired, when applicable. This information generally helps identify when the applicant began the applicable business or organizational activity.

The date should generally be based on the applicant’s business, formation, acquisition, or organizational records. Review the date for accuracy before submitting Form SS-4.

Section 9

Provide applicable information about employees. This may include the number of employees the applicant expects to have and other employment-related information requested on the form.

The information should generally be based on the applicant’s expected business operations and employment activity. If the applicant does not have employees or the information does not apply, the applicable response should be provided according to the form instructions.

Section 10

Provide the applicant’s principal business activity or other applicable activity information. This generally identifies the primary type of business, organization, or activity associated with the applicant.

The activity selected should generally describe the applicant’s primary business or organizational purpose. Applicants should use information that accurately represents their activities.

Section 11

Complete any additional tax or organizational information requested by Form SS-4 that applies to the applicant. Certain applicants may have additional information requirements based on their entity type, activities, or tax responsibilities.

Only information that applies to the applicant should generally be provided. Supporting legal, business, organizational, and tax records should be retained with the application records.

Final Review

Review Form SS-4 after completing all applicable sections. Check the legal name, trade name, address, responsible party, entity type, reason for applying, business information, employee information, and other information entered on the EIN application.

A final review can help identify incorrect or incomplete information before Form SS-4 is submitted. Applicants should retain a copy of Form SS-4, supporting business records, organizational documents, and applicable tax records with their files.