['Compensation']
['Taxes, Employment']
06/05/2024
Copyright 2025 J. J. Keller & Associate, Inc. For re-use options please contact copyright@jjkeller.com or call 800-558-5011.
...
Understanding your Employer Identification Number
- Get Form SS-4 from your local IRS office or call 1-800-TAX-FORM to request the form by mail. You may also download Form SS-4 by accessing the IRS Web Site at www.irs.gov, or to have IRS Forms faxed to you, call 703-368- 9694 (Use Catalog Number 16055).
- · Read the instructions on Form SS-4.
- · After reading the instructions find your entity type (for example, sole proprietor, corporation, partnership, etc.). THIS IS NOT AN ELECTION FOR A TAX CLASSIFICATION OF AN ENTITY. See Limited Liability Company on Page 4 of the Instructions for Form SS-4 for information on entity classification.
Follow the line-by-line instructions for your entity type.
1. Sole Proprietor/Individual
Line 1 Always enter the owner's name.
Line 2 Always enter the business name.
Line 3 In-Care-Of, enter if applicable.
Line 4a Enter your mailing address.
Line 4b Enter your city, state and zip code.
Lines 5a Enter the location address only if it is different from the mailing address on line 4a.
Line 6 Enter the county and state where your principal business is located.
Line 7a N/A
Line7b N/A
Line 8a You must check the box marked "Sole Proprietor" and enter your SSN.
Line 8b N/A
Line 9 Reason for applying: Check only one box. Don't enter N/A.
Line 10 Enter the date the business was started or acquired.
Line 11 Enter last month of your accounting year (generally December for Sole Proprietors).
Line 12 Enter the date the business began or will begin to pay wages to employees. If you have no employees, enter N/A.
Line 13 Enter the highest number of employees expected in the next 12 months. If none, enter 0.
Line 14 Check the type of business you operate (i.e., advertising agency, real estate agency, etc.) If none of the boxes describe your businesses, check "Other" and specify.
Line 15 Enter the principal line of merchandise sold, specific construction work done, products sold, or services provided.
Line 16a Check "Yes" or "No" to whether or not you have ever applied for an EIN.
If you checked "No", skip to Third Party Designee.
If you checked "Yes", go to 16b and 16c.
Line 16b If you checked "Yes"on16a (Prior EIN), enter applicant's legal name and trade name shown on prior application if different from line 1 or 2 of FormSS-4.
Line 16c If you checked "Yes" on Line 16a, give the date when the application was filed and the city and state where it was filed. Enter previous EIN if known.
Complete only if Third Party Designee only if you want to authorize the named individual to receive the EIN and answer questions about the completion of the application.
Name and Title: Print your name and title.
Telephone Number: Enter the telephone number where we can reach you if we have questions about your application.
Signature is needed only if third party is designated.
2. Corporation
Line 1 Always enter the corporate name as it appears on the corporate charter. (If only the corporation name is changing, the corporation does not need a new EIN.)
Line 2 Always enter Doing Business as (DBA) name.
Line 3 In-Care-Of line: If you have a designated person to receive your EIN information write their name on this line. If none, enter N/A.
Line 4a Enter corporation mailing address.
Line 4b Enter your city, state and zip code.
Lines 5a and 5bEnter the business' physical location only if it is different from the mailing address online 4a and 4b,
Line 6 Enter the county and state where principal business is located.
Line 7a Enter the first name, middle initial, and last name of the corporation's principal officer.
Line 7b Enter Social Security Number (SSN) of the officer shown on Line 7a.
Line 8a Type of Business: Check either "Personal Service Corporation" or "Corporation". If you check "Corporation", write in the type of corporate tax returns that you will be filing (See CORPORATION under Chapter III, Information by type of Business Entity, for the types of corporate returns.)
Line 8b Enter the name of the state or foreign country where the business was incorporated.
Line 9 Reason for applying. Check only one box. Do not enter N/A.
Line 10 Enter the date the business was started or acquired.
Line 11 Enter the month the corporate accounting year ends.
Line 12 Enter the date the business began or will begin to pay wages to employees. If you have no employees, enter N/A.
Line 13 Enter the highest number of employees you expect to have in the next 12months. If none enter 0.
Line 14 Check the box that best describes the principal activity of the business. If none of the boxes describe your business, check "Other" and specify.
Line 15 Enter the principal line of merchandise sold, specific construction work done, products sold, or services provided.
Line 16a Check "Yes" or "No" to whether or not you have applied for an EIN.
If "Yes", complete lines 16b and 16c.
If "No", skip 16b and 16c.
Line 16b If you checked "Yes" on 16a, enter applicant's legal name and trade name shown on prior application if different from line 1 or 2 of Form SS-4.
Line 16c If you checked "Yes" on Line 16a, give the date when, the application was filed and the city and state where it was filed. Enter previous EIN if known.
Complete Third Party Designee only if you want to authorize the named individual to receive the EIN and answer questions about the completion of the application.
Name and Title: Print the name and title (i.e., owner, president, vice-president, etc.) of the individual signing the Form SS-4. Sign and date.
Telephone Number: Enter the telephone number where we can reach you if we have questions about your application.
Note:If you wish to become a small business corporation, you must fileForm2553, Election by a Small Business Corporation.
3. Partnership
Line 1 Enter the name of the partnership as it appears in the partnership agreement.
Line 2 Enter trade name, Doing Business As (DBA) if it is different from line 1.
Line 3 In-Care-Of lines: if you have a designated person to receive your EIN information write their name on this line. this line. If none enter N/A.
Line 4a Enter mailing address.
Line 4b Enter your city, state and zip code.
Lines 5a and5bEnter the business' physical location only if it is different from the mailing address on line 4a and 4b.
Line 6 Enter the county and state where the principal business is located.
Line 7a Enter the first name, middle initial, and last name of the general partner.
Line 7b Enter Social Security Number (SSN) of the partner shown on Line 7a.
Line 8a Type of Business: Check the Partnership box.
Line 8b N/A
Line 9 Reason for applying: Check only one box. Do not enter N/A.
Line 10 Enter the date the business was started or acquired.
Line 11 Enter the month the accounting year ends.
Line 12 Enter the date the business began or will begin to pay wages to employees. If you have no employees, enter N/A.
Line 13 Enter the highest number of employees you expect to have in the next 12months. If none enter 0.
Line 14 Check the box that best describes the principal activity of the business. If none of the boxes describe your business, check "Other" and specify.
Line 15 Enter the principal line of merchandise sold, specific construction work done, products sold, or services provided.
Line 16a Check "Yes" or "No" to whether or not you have applied for an EIN.
If "Yes", complete lines16b and16c.
If "No", skip 16b and16c.
Line 16b If you checked "Yes" on 16a enter applicant's legal name and trade name shown on prior application if different from line 1 or 2 of Form SS-4.
Line 16c If you checked "Yes" on Line 16a, give the date when the application was filed and the city and state where it was filed. Enter previous EIN if known.
Third Party Designee: Fill this out if you want to authorize the named individual to receive the EIN and answer questions about the completion of the application.
Name and Title: Print the name and title (i.e., owner, partners, etc.) of the individual signing the Form SS-4. Sign and date.
Telephone Number: Enter the telephone number where we can reach you if we have questions about your application.
4. Trust
Line 1 Enter the name of the Trust on the Trust Agreement.
Line 2 Enter DBA, Doing Business As, if different from line 1.
Line 3 In-Care-Of: Enter the name of the Executor or Trustee.
Line 4a Enter mailing address of the Executor or Trustee where all correspondence will be mailed.
Line 4b Enter the city, state and zip code.
Line 5a Enter the physical location of the executor or trustee, only if different from Line 4a and 4b.
Line 6 Enter the county and state where the Trust was created.
Line 7a Enter the first name, middle initial, and last name of the Trustor.
Line 7b Enter Social Security Number (SSN) of the name shown on Line 7a.
Line 8a Type of Business: Check "Trust" box and enter the Social Security Number (SSN) of the Grantor.
Line 8b N/A
Line 9 Reason for applying: Check only one box. Do not enter N/A. If you checked Trust on Line 8a, check "Created a Trust" and enter the type, i.e. Non-exempt charitable trust.
Line 10 Enter the date the trust was legally created.
Line 11 Enter the month the accounting year ends. Generally, trust must adopt a calendar year.
Line 12 Enter the date the trust will begin to pay wages-annuities. Enter N/A if you have no employees.
Line 13 Enter the highest number of employees you expect (in each box) to have in the next 12months for Agricultural, Household and Other. If none, enter 0.
Line 14 Check one box that best describes your principal activity of the business. If none of the boxes describe your business, check "Other" and specify.
Line 15 Enter the principal line of merchandise sold, specific construction work done, products sold, or services provided.
Line 16a Check "Yes" or "No" to whether or not you have applied for an EIN.
If "Yes", complete lines16b and16c.
If "No", skip 16b and16c.
Line 16b If you checked "Yes" on 16a: enter applicant's legal name and trade name shown on prior application if different from line 1 or 2 on the Form SS-4.
Line 16c If you checked "Yes" on Line 16a, give the date when, application was filed and the city and state where it was filed. Enter previous EIN if known.
Complete Third Party Designee only if you want to authorize the named individual to receive the EIN and answer questions about the completion of the application.
Name and Title: Print the name and title (i.e., owner, president, vice-president, etc.) of the individual signing the application. Sign and date.
Telephone Number: Enter the telephone number where we can reach you if we have questions about your application.
5. GNMA POOLS (Governmental National Mortgage Association)
NOTE:If you need an EIN for a Federal National Mortgage Association (FNMA) Pool,you must applyat the Philadelphia Campus. See WHERE TO APPLY FOR AN EIN for address information.
Line 1 Always enter the pool number. Don't enter leading zeros. For example, enter GNMA Pool 00979AB as GNMA Pool 979AB.
Line 2 N/A
Line 3 Enter the name of the trustee. If a designated person receives tax information, enter that person's name as the "in care of" person.
Line 4a Enter the mailing address for the individual listed in line 3.
Line 4b Enter the city, state and zip code for the individual listed in line 3.
Line 5a and 5b Enter only if different from the mailing address.
Line 6 Enter the county and state where the "GNMA Pool" is located.
Line 7a N/A
Line 7b N/A
Line 8a Check "Other" and write in "GNMA Pool"
Line 8b N/A
Line 9 Check "Created a trust" and write in "GNMA Pool". Note that the EIN stays with the pool if it is traded from one financial institution to another.
Line 10 Enter the date the pool was created.
Line 11 Enter12 as the accounting year ending month.
Line 12 Enter the date the trust began or will begin to pay wages to employees. If you have no employees, enter N/A.
Line 13 Enter the highest number of employees you plan to hire in the next 12 months. If none, enter 0.
Line 14 N/A
Line 15 N/A
Line 16a-16c N/A
Complete Third Party Designee only if you want to authorize the named individual to receive the EIN and answer questions about the completion of this form. If N/A, complete the Name and Title area only.
Name and Title: Print the name and title (i.e., owner, president, vice-president, etc.).
Telephone Number: Enter the telephone number where we can reach you if we have questions about your application.
Signature: The fiduciary must sign.
6. Estate (Decedent)
Line 1 Always enter the name of the Estate (for example, John Oak Estate).
Line 2 N/A
Line 3 Enter the name of the Executor/Executrix, Administrator/Administratrix, Personal Representative or other fiduciary.
Line 4a Enter the mailing address of the individual listed on line 3.
Line 4b Enter the city, state, and zip code of the individual listed on line 3.
Line 5a and 5b Enter only if different from the mailing address on 4a and 4b.
Line 6 Enter the county and state where the will is probated.
Line 7a N/A
Line 7b N/A
Line 8a Check "Estate" and enter the SSN of the Decedent (required).
Line 8b N/A
Line 9 Check "Other" and enter "Estate".
Line 10 Enter the date of death.
Line 11 Enter the last month of the decedents accounting year or trust.
Line 12 Enter the date the estate began or will begin to pay wages to employees. If you have no employees, enter N/A.
Line 13 Enter the highest number of employees you plan to hire in the next 12 months. If none, enter 0.
Line 14 N/A
Line 15 N/A
Line 16a-16c N/A
Complete Third Party Designee, only if you want to authorize the named individual to receive the EIN and answer questions about the completion of this form. If N/A, complete the Name and Title area only.
Name and Title: Print the name and title of the fiduciary.
Telephone Number: Enter the telephone number where we can reach you if we have questions about your application.
Signature: The fiduciary must sign.
NOTE: If an estate is used to create a trust, the trust is considered a different entity type and a new EIN is needed.
7. Plan Administrators
Line 1 Always enter the name of the plan administrator. If the plan administrator already has an EIN they should use that number.
Line 2 Enter the name of the plan administrator only if different from line 1.
Line 3 N/A
Line 4a Enter your mailing address.
Line 4b Enter your city, state, and zip code.
Lines 5a and 5b Enter only if different from the mailing address.
Line 6 Enter the county and state where the employee plan is located.
Line 7a N/A
Line 7b N/A
Line 8a Check "Plan Administrator". If the plan administrator is an individual, enter the plan administrator's SSN in the space provided.
Line 8b N/A
Line 9 Check "Created a pension plan". Enter the type of plan created.
Line 10 Enter the starting date of the plan.
Line 11 Enter the last month of your accounting year or tax year.
Line 12 Enter the date the plan began or will begin to pay wages to employees.
none, enter 0.
Line 14 Check the "Other" box and enter the exact type of plan that the applicant plans to operate.
Line 15 Describe the services that will be provided.
Line 16a: Check "Yes" or "No" to whether or not you have applied for an EIN.
If "Yes", complete lines16b and16c.
If "No", skip 16b and16c.
Line 16b If you checked "Yes" on 16a enter applicant's legal name and trade name shown on prior application if different from line 1 or 2 of Form SS-4.
Line 16c If you checked "Yes" on Line 16a, give the approximate date when the application was filed and city and state where it was filed. Enter previous EIN if known.
Complete Third Party Designee only if you want to authorize the named individual to receive the EIN and answer questions about the completion of this form. If N/A, complete the Name and Title areas only.
Name and Title: Print the plan administrator's name and title
Telephone Number: Enter the telephone number where we can reach you if we have questions about your application.
Signature: A responsible and duly authorized member or officer with knowledge of plan affairs must sign.
8. Employee Plans
Line 1 Always enter the name of the plan.
Line 2 Enter the name of the trustee.
Line 3 N/A
Line 4a Enter the trustee's mailing address.
Line 4b Enter the trustee's city, state, and zip code.
Line 5a and 5b Enter only if different from the mailing address.
Line 6 Enter the county and state where the employee plan is located.
Line 7a Enter name of responsible person for the plan.
Line 7b Enter SSN of responsible person for the plan.
Line 8a Check "Trust" or "Other" and write in "Employee Plan".
Line 8b N/A
Line 9 Check "Created a pension plan". Enter the type of plan created.
Line 10 Enter the starting date of the plan.
Line 11 Enter the last month of the plan's accounting year.
Line 12 Enter the date the plan began or will begin to pay wages to employees. If you have no employees, enter N/A.
Line 13 Enter the highest number of employees you plan to hire within the next12months.If none, enter 0.
Line 14 Check the "other" box and enter the exact type of plan you plan to operate.
Line 15 Enter the principal line of merchandise that the plan provided.
Line 16a Check "Yes" or "No" to whether or not you have ever applied for an EIN.
If "Yes", complete lines16b and16c.
If "No", skip 16b and16c.
Line 16b If you checked "Yes" on 16a, enter applicants's legal name and trade name shown on prior application if different from line 1 or 2 of FormSS-4.
Line 16c If you checked "Yes" on Line 16a, give approximate date when application was filed and the city and state where it was filed. Enter previous EIN number if known.
Complete Third Party Designee only if you want to authorize the named individual to receive the EIN and answer questions about the completion of this form. If N/A, complete the Name and Title area only.
Name and Title: Print your name and title (i.e., owner, president, vice-president, etc.)
Telephone Number: Enter the telephone number where we can reach you if we have questions about your application.
Signature: A responsible and duly authorized member or officer with knowledge of plan affairs must sign.
9. Exempt Organizations
Line 1 Always enter the name of the exempt organization.
Line 2 Enter name of the exempt organization only if different from line 1.
Line 3 Enter the contact person for the organization.
Line 4a Enter the contact person's mailing address.
Line 4b Enter contact person's city, state, and zip code.
Line 5a and5b Enter only if different from the mailing address in 4a and 4b.
Line 6 Enter the county and state where the exempt organization is located.
Line 7a N/A and Line 7bN/A
Line 8a Check the box that best describes the type of entity applying for the EIN. If not specifically listed, check "Other" and on the line describe the organization.
Line 9 Reason for Applying: Check only one box. Do not enter N/A.
Line 10 Enter the date the organization was established.
Line 11 Enter the last month of the organization's accounting year.
Line 12 Enter the date the organization began or will begin to pay wages to employees. If the organization has no employees, enter N/A.
Line 13 Enter the highest number of employees the organization expects to have in the next 12months. If none, enter 0.
Line 14 Check the "Other" box; enter the exact type of exempt organization you plan to operate.
Line 15 Enter the principal line of merchandise sold, specific construction work done, products sold, or services provided.
Line 16a: Check "Yes" or "No", to whether or not you have ever applied for an EIN.
If "Yes", complete lines16b and16c
If "No", skip 16b and16c
Line 16b If you checked "Yes" on 16a, enter applicant's legal name and trade name shown on prior application if different from line 1 or 2 above.
Line 16c If you checked "Yes" on Line 16a, give approximate date when and city and state where the application was filed. Enter previous EIN if known.
Complete Third Party Designee only if you want to authorize the named individual to receive the EIN and answer questions about the completion of this form.
Name and Title: Print your name and title (i.e., owner, president, vice-president, etc.).
Telephone Number: Enter the telephone number where we can reach you if we have questions about your application.
Signature: The president, vice-president, or other principal officer must sign.
10. Bankruptcy(Individual/Sole Proprietor)
Line 1 Always enter the name of the receiver, debtor in possession, or bankruptcy trustee.
Line 2 N/A
Line 3 Always enter the name of the individual/sole proprietor who has gone into bankruptcy.
Line 4a Enter your trustee or receivers mailing address.
Line 4b Enter your trustee or receiver's city, state and zip code.
Line 5a and5bEnteronlyif different from the mailing address.
Line 6 Enter the county and state where your principal business is located.
Line 7a N/A and Line 7bN/A
Line 8a Check "Other" and write in sole proprietor (or individual) bankruptcy, receivership, or debtor in possession.
Line 8b N/A
Line 9 Check "Other" and write in "bankruptcy", "receivership", or "debtor in possession".
Line 10 Enter the date the bankruptcy was created.
Line 11 Enter the last month of your accounting year.
Line 12 N/A
Line 13 N/A
Line 14 N/A
Line 15 N/A
Line 16a-16c N/A
Complete Third Party Designee only if you want to authorize the named individual to receive the EIN and answer questions about the completion of this form. If N/A, complete Name and Title area only.
Name and Title: Print the name and title of the person signing below the signature line on Form SS-4.
Telephone Number: Enter the telephone number where we can reach you if we have questions about your application.
Signature: The fiduciary, trustee, receiver, or debtor in possession must sign.
11. Bankruptcy (Corporation or Partnership)
If you are a bankrupt/liquidated corporation or partnership, you DO NOT NEED A NEW EIN. However, send the name of the trustee/receiver of the bankruptcy to your IRS campus so we can add that information to your existing EIN account.
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Copyright 2025 J. J. Keller & Associate, Inc. For re-use options please contact copyright@jjkeller.com or call 800-558-5011.