| Section 1 | Legal name of entity (or individual) for whom the EIN is being requested. Enter the legal name of the entity (or individual) for whom the EIN is being acquired, exactly as it appears on the social security card, charter, or other applicable legal document. - Individuals. Enter your first name, middle initial, and last name. If you're a sole proprietor, enter your individual name, not your business name. Enter your business name in Section 2. Don't use abbreviations or nicknames in this section.
- Trusts. Enter the name of the trust as it appears on the trust instrument.
- Estate of a decedent. Enter the name of the estate. For an estate that has no legal name, enter the name of the decedent followed by “Estate.”
- Partnerships. Enter the legal name of the partnership as it appears in the partnership agreement.
- Corporations. Enter the corporate name as it appears in the corporate 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.
- Indian tribal governments/enterprises. Enter the legal name of the Indian tribal government or tribal enterprise applying for the EIN.
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| Section 2 | Trade name of business (if different from name in section 1). Enter the trade name of the business if different from the legal name. The trade name is the “doing business as” (DBA) name. - Note: Use the full legal name shown in section 1 on all tax returns filed for the entity. (However, if you enter a trade name in section 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, use only the legal name (or the trade name) on all tax returns.
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| Section 3 | Executor, administrator, trustee, “care of” name (if applicable; otherwise, leave blank). For trusts, enter the name of the trustee. For estates, enter the name of the executor, administrator, personal representative, 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. Enter the individual’s first name, middle initial, and last name. |
| Sections 4a-b | Mailing address. Enter the mailing address for the entity's correspondence. If the entity's address is outside the United States or its territories, you must enter the city, province or state, postal code, and the name of the country. Don't abbreviate the country name. If section 3 is completed, enter the address for the executor, trustee, or “care of” person. Generally, this address will be used on all tax returns. - If the entity is filing Form SS-4 only to obtain an EIN for Form 8832, use the same address where you would like to have the acceptance or nonacceptance letter sent.
- File Form 8822-B to report any subsequent changes to the entity's mailing address.
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| Sections 5a-b | Street address. Provide the entity's physical address only if different from its mailing address shown in Sections 4a-b. Don't 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 state, postal code, and the name of the country. Don't abbreviate the country name. |
| Section 6 | County and state where principal business is located. Enter the entity’s primary physical location. |
| Sections 7a-b | Name and SSN/ITIN/EIN of responsible party. Enter the full name (first name, middle initial, last name, if applicable) and SSN, ITIN, or EIN of the entity's responsible party. - Responsible party defined. The “responsible party” is the person who ultimately owns or controls the entity or who exercises ultimate effective control over the entity. The person identified as the responsible party should have a level of control over, or entitlement to, the funds or assets in the entity that, as a practical matter, enables the person, directly or indirectly, to control, manage, or direct the entity and the disposition of its funds and assets. Unless the applicant is a government entity, the responsible party must be an individual (that is, a natural person), not an entity.
- For entities with shares or interests traded on a public exchange, or which are registered with the Securities and Exchange Commission, “responsible party” is (a) the principal officer, if the entity is a corporation; or (b) a general partner, if a partnership. The general requirement that the responsible party be an individual applies to these entities. For example, if a corporation is the general partner of a publicly traded partnership for which Form SS-4 is filed, then the responsible party of the partnership is the principal officer of the corporation.
- For tax-exempt organizations, the responsible party is generally the same as the “principal officer” as defined in the Form 990 instructions.
- For government entities, the responsible party is generally the agency or agency representative in a position to legally bind the particular government entity.
- For trusts, the responsible party is a grantor, owner, or trustor.
- For decedent estates, the responsible party is the executor, administrator, personal representative, or other fiduciary.
- If you’re applying for an EIN for a government entity, you may enter an EIN for the responsible party in section 7b. Otherwise, you must enter an SSN or ITIN in section 7b. But, leave section 7b blank or enter “N/A,” “foreign,” or similar language, if the responsible party doesn't have and is ineligible to obtain an SSN or ITIN.
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| Sections 8a-c | Limited liability company (LLC) information. - An LLC is an entity organized under the laws of a state or foreign country as a limited liability company. For federal tax purposes, an LLC may be treated as a partnership or corporation or be disregarded as an entity separate from its owner.
- By default, a domestic LLC with only one member is disregarded as an entity separate from its owner and must include all of its income and expenses on the owner's tax return (for example, Schedule C (Form 1040)). For more information on single-member LLCs, see Disregarded entities, later.
- Also, by default, a domestic LLC with two or more members is treated as a partnership. A domestic LLC may file Form 8832 to avoid either default classification and elect to be classified as an association taxable as a corporation. For more information on entity classifications (including the rules for foreign entities), see Form 8832 and its instructions.
- If the LLC is owned solely by an individual and his or her spouse in a community property state and they choose to treat the entity as a disregarded entity, enter “1” in section 8b.
- Note: Don't file Form 8832 if the LLC accepts the default classifications above. If the LLC timely files Form 2553, it will be treated as a corporation as of the effective date of the S corporation election as long as it meets all other requirements to qualify as an S corporation. The LLC doesn't need to file Form 8832 in addition to Form 2553. See the Instructions for Form 2553.
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| Sections 9a and 9a1-9a7 | Type of entity. Check the box that best describes the type of entity applying for the EIN. If you're an alien individual with an ITIN previously assigned to you, enter the ITIN in place of a requested SSN. - Sole proprietor. Check this box if you file Schedule C or Schedule F (Form 1040) and have a qualified plan, or are required to file excise, employment, alcohol, tobacco, or firearms returns, or are a payer of gambling winnings. Enter your SSN or ITIN in the space provided in Section 9a1. If you're a nonresident alien with no effectively connected income from sources within the United States, enter “N/A” in Section 9a1. You don't need to enter an SSN or ITIN.
- Corporation. This box is for any corporation other than a personal service corporation. If you check this box, enter the income tax form number to be filed by the entity in the space provided in Section 9a2.
- Unless you are a church, or church-controlled organization, if you are a corporation that is a nonprofit entity, check the “other nonprofit organization" box, and specify the type in Section 9a3.
- If you entered “1120-S” in Section 9a2, the corporation must file Form 2553 no later than the 15th day of the 3rd month of the tax year the election is to take effect. Until Form 2553 has been received and approved, you will be considered a Form 1120 filer. See the Instructions for Form 2553.
- 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 (i) the principal activity of the entity during the testing period (generally the prior tax year) for the tax year is the performance of personal services substantially by employee-owners; and (ii) the employee-owners own at least 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 accounting, actuarial science, architecture, consulting, engineering, health (including veterinary services), law, and the performing arts. For more information about personal service corporations, see the Instructions for Form 1120 and Pub. 542.
- If the corporation is recently formed, the testing period begins on the first day of its tax year and ends on the earlier of the last day of its tax year, or the last day of the calendar year in which its tax year begins.
- Other nonprofit organization. Check the Other nonprofit organization 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) in Section 9a3.
- If the organization also seeks tax-exempt status, you must file either Form 1023 (or Form 1023-EZ) or Form 1024. See Pub. 557 for more information.
- If the organization is covered by a group exemption letter, enter the four-digit group exemption number (GEN) in Section 9a7. (Don't confuse the GEN with the 9-digit EIN.) If you don't know the GEN, contact the parent organization. See Pub. 557 for more information about group exemption letters.
- If the organization is a section 527 political organization, check the Other nonprofit organization box and specify “Section 527 organization” in Section 9a3. To be recognized as exempt from tax, a section 527 political organization must electronically file Form 8871, Political Organization Notice of Section 527 Status, within 24 hours of the date on which the organization was established. The organization may also have to file Form 8872, Political Organization Report of Contributions and Expenditures. Form 8872 must be filed electronically. Go to IRS.gov/PolOrgs for more information.
- Estate. An estate is a legal entity created as a result of a person's death. Enter the SSN or ITIN of the deceased person in Section 9a4.
- Plan administrator. If the plan administrator is an individual, enter the plan administrator's taxpayer identification number (TIN) in Section 9a5.
- 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.
- State/local government. State and local governments generally have the characteristics of a government, such as powers of taxation, law enforcement, and civil authority. If you're unsure whether or not your organization is a government, search “What are government entities?” at IRS.gov for clarification.
- Federal government. The federal government is made up of the Executive, Legislative, and Judicial branches, as well as independent federal agencies. Unions, Veterans of Foreign Wars (VFW) organizations, and political organizations aren't federal agencies.
- Indian tribal government/enterprise. Check the box for Indian tribal governments/enterprises for a governing body of any tribe, band, community, village, or group of Indians, or (if applicable) Alaska Natives, but only if the Secretary of the Treasury (after consultation with the Secretary of the Interior) determines that the governing body exercises governmental functions.
- Similarly, check this box if you are requesting an EIN for a tribal enterprise that is not recognized as a separate entity for federal income tax purposes, for example, a corporation under Section 17 of the Indian Reorganization Act of 1934, or Section 3 of the Oklahoma Indian Welfare Act.
- Other. If not specifically listed, check the Other box and enter the type of entity and the type of return, if any, that will be filed (for example, “Common trust fund, Form 1065” or “Created a pension plan”). Don't enter “N/A.” If you're an alien individual applying for an EIN, see Sections 7a-b, earlier.
- Household employer. If you're an individual that will employ someone to provide services in your household, check the Other box and enter “Household employer” and your SSN. If you're a trust that qualifies as a household employer, you don't need a separate EIN for reporting tax information relating to household employees; use the EIN of the trust.
- Household employer agent. If you're an agent of a household employer that is a disabled individual or other welfare recipient receiving home care services through a state or local program, check the Other box and enter “Household employer agent.” For more information, see Rev. Proc. 84-33 and Rev. Proc. 2013-39. If you're a state or local government, also check the state/local government box.
- QSub. For a qualified subchapter S subsidiary (QSub) check the 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 under section 368(a)(1)(F), and Disregarded entities below.
- Withholding agent. If you're a withholding agent required to file Form 1042, check the Other box and enter “Withholding agent.”
- Disregarded entities. A disregarded entity is an eligible entity that is treated as an entity not separate from its single owner for income tax purposes. Disregarded entities include single-member limited liability companies (LLCs) and certain qualified foreign entities. See the instructions for Forms 8832 and 8869, and Regulations section 301.7701-3 for more information on domestic and foreign disregarded entities.
- The disregarded entity is required to use its name and EIN for reporting and payment of employment taxes; to register for excise tax activities on Form 637; to pay and report excise taxes reported on Forms 720, 730, 2290, and 11-C; to claim any refunds, credits, and payments on Form 8849; and where a U.S. disregarded entity is wholly owned by a foreign person, to file information returns on Form 5472. See the instructions for the employment and excise tax returns and Form 5472 for more information.
- Complete Form SS-4 for disregarded entities as follows.
- If a disregarded entity is filing Form SS-4 to obtain an EIN because it is required to report and pay employment and excise taxes, or for non-federal purposes such as a state requirement, check the Other box for Section 9a and write “Disregarded entity” (or “Disregarded entity-sole proprietorship” if the owner of the disregarded entity is an individual).
- If the disregarded entity is requesting an EIN for purposes of filing Form 5472, as required under section 6038A for a U.S. disregarded entity that is wholly owned by a foreign person, check the Other box for Section 9a and write “Foreign-owned U.S. disregarded entity-Form 5472.”
- If the disregarded entity is requesting an EIN for purposes of filing Form 8832 to elect classification as an association taxable as a corporation, or Form 2553 to elect S corporation status, check the Corporation box for Section 9a and write “Single-member” and the form number of the return that will be filed (Form 1120 or 1120-S).
- If the disregarded entity is requesting an EIN because it has acquired one or more additional owners and its classification has changed to partnership under the default rules of Regulations section 301.7701-3(f), check the Partnership box for Section 9a.
- If a foreign eligible entity is requesting an EIN for purposes of filing Form 8832 to elect classification as a disregarded entity, check the Other box for Section 9a and write “foreign disregarded entity.”
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| Sections 10a and 10a1-10a5 | Reason for applying. Check only one box. Don't enter “N/A.” A selection is required. - Started new business. Check this box if you're starting a new business that requires an EIN. If you check this box, enter the type of business being started in Section 10a1. Don't 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. Don't apply if you already have an EIN and are only hiring employees. For information on employment taxes (for example, for family members), see Pub. 15.
- Note: You must make electronic deposits of all depository taxes (such as employment tax, excise tax, and corporate income tax) using EFTPS. See Pub. 15 and Pub. 966.
- Banking purpose. Check this box if you're 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) in Section 10a2.
- Changed type of organization. Check this box if the business is changing its type of organization. For example, the business was a sole proprietorship and has been incorporated or has become a partnership. If you check this box, specify in Section 10a3 the type of change made. For example, “From sole proprietorship to partnership.”
- Purchased going business. Check this box if you purchased an existing business. Don't use the former owner's EIN unless you became the “owner” of a corporation by acquiring its stock.
- Created a trust. Check this box if you created a trust, and enter the type of trust created in Section 10a4. For example, indicate if the trust is a nonexempt charitable trust or a split-interest trust.
- Exception. For certain grantor-type trusts, the trustee doesn't need an EIN for the trust if the trustee furnishes the name and TIN of the grantor/owner and the address of the trust to all payers. However, grantor trusts that don't file using Optional Method 1 and IRA trusts that are required to file Form 990-T must have an EIN. For more information on grantor trusts, see the Instructions for Form 1041.
- Don't check this box if you're applying for a trust EIN when a new pension plan is established. Check the Created a pension plan box.
- Created a pension plan. Check this box if you have created a pension plan and need an EIN for reporting purposes. Also, enter the type of plan in Section 10a5. For more information about pension plans, visit IRS.gov and enter “Types of retirement plans” in the search box.
- Check this box if you're applying for a trust EIN when a new pension plan is established. In addition, check the Other box in Section 9a and write “Created a pension plan” in the space provided.
- Other. Check this box if you're requesting an EIN for any other reason, and enter the reason in the space provided. For example, a newly formed state government entity should enter “Newly formed state government entity” in the space provided. A foreign-owned U.S. disregarded entity required to file Form 5472 should enter “Foreign-owned U.S. disregarded entity filing Form 5472” in the space provided.
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| Section 11 | Date business started or acquired. If you're 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. For foreign applicants, this is the date you began or acquired a business in the United States. If you're changing the form of ownership of your business, enter the date the new ownership entity began. Trusts should enter the date the trust was funded or the date that the trust was required to obtain an EIN under Regulations section 301.6109-1(a)(2). Estates should enter the date of death of the decedent whose name appears in Section 1 or the date when the estate was legally funded. |
| Section 12 | Closing month of accounting year. 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. - Individuals. Your tax year will generally be a calendar year.
- Partnerships. Partnerships must adopt one of the following tax years:
- The tax year of the majority of its partners;
- The tax year common to all of its principal partners;
- The tax year that results in the least aggregate deferral of income; or
- In certain cases, some other tax year.
- Note: See the Instructions for Form 1065 for more information.
- REMICs. REMICs must have a calendar year as their tax year.
- Personal service corporations. A personal service corporation must generally adopt a calendar year unless it meets one of the following requirements.
- It can establish a business purpose for having a different tax year.
- 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 trusts.
- Tax-exempt trusts.
- Charitable trusts.
- Grantor-owned trusts.
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| Sections 13a-c | Highest number of employees expected in the next 12 months. Complete each box by entering the number (including zero (0)) of Agricultural, Household, or Other employees expected by the applicant in the next 12 months. |
| Section 14 | Do you want to file Form 944? If you expect your employment tax liability to be $1,000 or less in a full calendar year, you're eligible to file Form 944 annually (once each year) instead of filing Form 941 quarterly (every 3 months). Your employment tax liability will generally be $1,000 or less if you expect to pay $5,000 or less in total wages subject to social security and Medicare taxes and federal income tax withholding. For employers in the U.S. territories, generally, if you pay $6,536 or less in wages subject to social security and Medicare taxes, you're likely to pay $1,000 or less in employment taxes. If you qualify and want to file Form 944 instead of Form 941, check the box in Section 14. If you don't check the box, then you must file Form 941 for every quarter. - Note: Once you check the box, you must continue to file Form 944, regardless of the amount of tax shown on your return, until the IRS instructs you to file Form 941.
- For more information on employment taxes, see Pub. 15.
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| Section 15 | First date wages or annuities were paid. If the business has employees, enter the date on which the business began to pay wages or annuities. For foreign applicants, this is the date you began to pay wages in the United States. If the business doesn't plan to have employees, enter “N/A.” - Withholding agent. Enter the date you began or will begin to pay income (including annuities) to a nonresident alien. This also applies to individuals who are required to file Form 1042 to report alimony paid to a nonresident alien. For foreign applicants, this is the date you began or will begin to pay income (including annuities) to a nonresident alien in the United States.
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| Section 16 | Principal activity of the business. Check the one box in Section 16 that best describes the principal activity of the applicant's business. Check the Other box (and specify the applicant's principal activity) if none of the listed boxes applies. You must check a box. - Construction. Check this box if the applicant is engaged in erecting buildings or engineering projects (for example, streets, highways, bridges, and tunnels). The term “construction” also includes special trade contractors (for example, plumbing, HVAC, electrical, carpentry, concrete, excavation, etc., contractors).
- Real estate. Check this box if the applicant is engaged in renting or leasing real estate to others; managing, selling, buying, or renting real estate for others; or providing related real estate services (for 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 estate mortgage assets with gross income of the trust solely derived from interest earned.
- Rental & leasing. Check this box if the applicant is engaged in providing tangible goods such as autos, computers, consumer goods, or industrial machinery and equipment to customers in return for a periodic rental or lease payment. Also, check this box for equity real estate investment trusts (REITs). Equity REITs are engaged in issuing shares of funds consisting primarily of portfolios of real estate assets with gross income of the trust derived from renting real property.
- Manufacturing. Check this box if the applicant is engaged in the mechanical, physical, or chemical transformation of materials, substances, or components into new products. The assembling of component parts of manufactured products is also considered to be manufacturing.
- Transportation & warehousing. Check this box if the applicant provides transportation of passengers or cargo; warehousing or storage of goods; scenic or sight seeing transportation; or support activities related to transportation.
- Finance & insurance. Check this box if the applicant is engaged in transactions involving the creation, liquidation, or change of ownership of financial assets and/or facilitating such financial transactions; underwriting annuities/insurance policies; facilitating such underwriting by selling insurance policies or in providing other insurance or employee-benefit related services.
- Health care & social assistance. Check this box if the applicant is engaged in providing physical, medical, or psychiatric care; or in providing social assistance activities, such as youth centers, adoption agencies, individual/family services, temporary shelters, daycare, etc.
- Accommodation & food services. Check this box if the applicant is engaged in providing customers with lodging, meal preparation, snacks, or beverages for immediate consumption.
- Wholesale-agent/broker. Check this box if the applicant is engaged in arranging for the purchase or sale of goods owned by others or purchasing goods on a commission basis for goods traded in the wholesale market, usually between businesses.
- Wholesale-other. Check this box if the applicant is engaged in selling goods in the wholesale market generally to other businesses for resale on their own account, goods used in production, or capital or durable nonconsumer goods.
- Retail. Check this box if the applicant is engaged in selling merchandise to the general public from a fixed store; by direct, mail-order, or electronic sales; or by using vending machines.
- Other. Check this box if the applicant is engaged in an activity not described above. Describe the applicant's principal business activity in the space provided.
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| Section 17 | Principal line of business. Use Section 17 to describe the applicant's principal line of business in more detail. For example, if you checked the Construction box in Section 16, enter additional detail such as “General contractor for residential buildings” in Section 17. An entry is required. For mortgage REITs, indicate mortgage REIT; and for equity REITs, indicate what type of real property is the principal type (residential REIT, nonresidential REIT, miniwarehouse REIT, etc.). |
| Signature | The form 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, government entity, or other unincorporated organization; or (d) the fiduciary, if the applicant is a trust or an estate. Foreign applicants may have any duly authorized person (for example, division manager) sign Form SS-4. |
