Form SS-4 Defined
Application for Employer Identification Number
Purpose of Form
Use Form SS-4 to apply for an employer identification number (EIN). An EIN is a nine-digit number assigned to sole proprietors, corporations, partnerships, estates, trusts, and other entities for filing and reporting purposes.
Who Must File
You must file Form SS-4 if you have not obtained an EIN before and:
(1) you pay wages to one or more employees,
(2) you are required to have an EIN to use on any return, statement, or other document even if you are not an employer,
(3) you are a withholding agent required to withhold taxes on income, other than wages, paid to a non-resident alien, or
(4) you file Schedule C (Profit or Loss From Business) or Schedule F (Profit or Loss From Farming) of Form 1040 (US Individual Income Tax Return) and you have a Keogh plan or are required to file excise, employment, or alcohol, tobacco, or firearms returns.
The following entities must have EINs even if they do not have any employees:
(1) trusts, except certain grantor owned revocable trusts and IRA trusts,
(2) estates,
(3) partnerships,
(4) real estate mortgage investment conduits (REMICs),
(5) corporations,
(6) non-profit organizations,
(7) farmer's' cooperatives, and
(8) plan administrators.
When to Apply
If you become the new owner of an existing business, do not use the EIN of the previous owner. If you already have an EIN, use that number. If you do not have an EIN, apply for one on Form SS-4. If you become the owner of a corporation by acquiring all of its stock, use the corporation's EIN.
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. Do not apply for a new EIN if you change only the name of your business.
File only one Form SS-4 regardless of the number of businesses operated or trade names under which a single business operates. File a separate Form SS-4 for each corporation in an affiliated group.
How to Apply
An employer identification number can be obtained either by mail or by telephone. The IRS has established a Tele-TIN program that will assign an EIN by telephone. Under this program, an employer can receive an EIN over the telephone and use it immediately to file a return or make a payment. To receive an EIN by telephone, an employer should complete the Form SS-4 and then call the Tele-TIN phone number for the appropriate state listed on the Form SS-4 under " Where to Apply." The person making the call must be authorized to sign the form. An IRS representative will use the information from the SS-4 to establish and assign the account number. At that time, the employer should note the newly assigned account number on the upper right hand corner of the SS-4, sign and date the form, and mail it to the Tele-TIN Unit at the IRS service center for the employer's state.
Where to Apply
