Instructions for Filling Out Form SS-4

This document offers comprehensive guidance on completing Form SS-4, which is necessary for obtaining an Employer Identification Number (EIN) from the Internal Revenue Service (IRS). It covers eligibility, application procedures, and required information for various entity types.

What is Form SS-4?

Form SS-4 is an application used to obtain an Employer Identification Number (EIN) from the Internal Revenue Service (IRS). An EIN is a 9-digit number assigned to various entities, such as sole proprietors, corporations, partnerships, estates, and trusts, for tax filing and reporting purposes. The primary objective of Form SS-4 is to establish a business tax account based on the information provided. The form must be completed by an authorized individual, such as the business owner, principal officer, or fiduciary, and includes sections for entity details, responsible party, entity type, application reason, and principal business activity. To be valid, the form must be signed, dated, and submitted through one of the available methods, including online, telephone (international applicants only), fax, or mail.

Who Must File Form SS-4?

Entities that need to file Form SS-4 include sole proprietors, corporations, partnerships, estates, trusts, and other entities that require an Employer Identification Number (EIN) for tax filing and reporting purposes. The form is used to establish a business tax account with the Internal Revenue Service (IRS) based on the information provided by the authorized individual completing the application.

Form SS-4 Tax Filing Deadlines and Due Dates

There are no specific due dates mentioned for Form SS-4. Due dates may vary depending on the specific circumstances of the entity applying for an EIN.

Form SS-4 Late Payment Penalty

There is no late payment penalty associated with Form SS-4, as the form is solely used to apply for an Employer Identification Number (EIN) and does not involve any payment obligations. The form's purpose is to establish a business tax account with the Internal Revenue Service (IRS) based on the information provided by the authorized individual completing the application.

Step-by-Step Instructions for Form SS-4

The step-by-step instructions for filling out Form SS-4 are as follows:

1. Enter the legal name of the entity (or individual) applying for the EIN.
2. Enter the trade name of the business if different from the legal name.
3. Enter the name of the executor, administrator, trustee, or “care of” name.
4. Provide the entity's mailing address.
5. Provide the entity's physical address only if different from its mailing address.
6. Enter the entity's primary physical location.
7. Enter the full name and SSN, ITIN, or EIN of the entity's responsible party.
8. Provide information about the entity if it is a Limited Liability Company (LLC).
9. Check the box that best describes the type of entity applying for the EIN.
10. Check the box that best describes the reason for applying for an EIN.
11. Enter the date on which the business began to pay wages or annuities.
12. Enter the last month of your accounting year or tax year.
13. Enter the number of employees expected by the applicant in the next 12 months.
14. Indicate whether or not the applicant entity wants to file Form 944.
15. Enter the date on which the business began to pay wages or annuities.
16. Check the one box that best describes the principal activity of the applicant's business.
17. Use line 17 to describe the applicant's principal line of business in more detail.
18. Indicate whether or not the applicant entity applying for an EIN was issued one previously.
19. Complete the Third-Party Designee section if you want to authorize the named individual to answer questions about the completion of Form SS-4 and receive the entity’s newly assigned EIN.
20. The application must be signed by the individual, if the applicant is an individual; the president, vice president, or other principal officer, if the applicant is a corporation; 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 the fiduciary, if the applicant is a trust or an estate.

How to Submit Form SS-4

To submit Form SS-4, complete the form with all required information and choose one of the available methods to apply for an EIN: online (for applicants in the U.S. or U.S. territories), by telephone (for applicants outside of the U.S. or U.S. territories), by fax, or by mail. If applying by mail or fax, send the completed form to the appropriate IRS address or fax number. Ensure all requested information is accurate and complete, as providing false information could result in penalties.

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