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Instructions for Form SS-4

Department of the Treasury

Internal Revenue Service

(Rev. December 2017)

Application for Employer Identification Number (EIN)

How To Apply for an EIN

Section references are to the Internal Revenue Code unless

otherwise noted.

You can apply for an EIN online (only for applicants in the U.S. or

General Instructions

U.S. possessions), by telephone (only for applicants outside of the

U.S. or U.S. possessions), by fax, or by mail, depending on how

soon you need to use the EIN. Use only one method for each entity

Use these instructions to complete Form SS-4, Application for

so you don’t receive more than one EIN for an entity.

Employer Identification Number (EIN). Also see Do I Need an EIN?

Apply for an EIN online. If you have a legal residence, principal

on page 2 of Form SS-4.

place of business, or principal office or agency in the U.S. or U.S.

Future Developments

possessions, you can receive an EIN online and use it immediately

to file a return or make a payment. Go to the IRS website at

IRS.gov/

For the latest information related to Form SS-4 and its instructions,

Businesses

and click on Employer ID Numbers.

such as legislation enacted after they were published, go to

IRS.gov/

The principal officer, general partner, grantor, owner, trustor, etc.,

FormSS4.

must have a valid Taxpayer Identification Number (SSN, EIN, or

Purpose of Form

ITIN) in order to use the online application. Taxpayers who apply

online have an option to view, print, and save their EIN assignment

Use Form SS-4 to apply for an EIN. An EIN is a nine-digit number

notice at the end of the session. (Authorized third party designees

(for example, 12-3456789) assigned to sole proprietors,

see Line 18 instructions.)

corporations, partnerships, estates, trusts, and other entities for tax

filing and reporting purposes. The information you provide on this

If you have NO legal residence, principal place of business,

form will establish your business tax account.

or principal office or agency in the U.S. or U.S. possessions,

you can't use the online application to obtain an EIN. Please

See Form SS-4PR (for Puerto Rico) for the

CAUTION

use one of the other methods to apply.

Spanish-language version of Form SS-4.

TIP

Apply by telephone—option available to international appli-

An EIN is for use in connection with your business activities

cants only. If you have NO legal residence, principal place of

only. Don't use your EIN in place of your social security

business, or principal office or agency in the U.S. or U.S.

number (SSN) or individual taxpayer identification number

possessions, you may call 267-941-1099 (not a toll-free number),

CAUTION

(ITIN).

6:00 a.m. to 11:00 p.m. (Eastern time), Monday through Friday, to

obtain an EIN.

Reminders

The person making the call must be authorized to receive the EIN

and answer questions concerning Form SS-4. Complete the Third

Apply for an EIN online. For applicants in the U.S. or U.S.

Party Designee section only if you want to authorize the named

possessions, you can apply for and receive an EIN free of charge on

individual to receive the entity’s EIN and answer questions about the

IRS.gov. See How To Apply for an EIN, later.

completion of Form SS-4. The designee’s authority terminates at the

time the EIN is assigned and released to the designee. You must

File only one Form SS-4. Generally, a sole proprietor should file

complete the signature area for the authorization to be valid.

only one Form SS-4 and needs only one EIN, regardless of the

number of businesses operated as a sole proprietorship or trade

Note. It will be helpful to complete Form SS-4 before contacting the

names under which a business operates. However, if a sole

IRS. An IRS representative will use the information from Form SS-4

proprietorship incorporates or enters into a partnership, a new EIN is

to establish your account and assign you an EIN. Write the number

required. Also, each corporation in an affiliated group must have its

you're given on the upper right corner of the form and sign and date

own EIN.

it. Keep this copy for your records.

EIN applied for, but not received. If you don’t have an EIN by the

If requested by an IRS representative, mail or fax the signed

time a return is due, write “Applied For” and the date you applied in

Form SS-4 (including any third party designee authorization) within

the space shown for the number. Don’t show your SSN as an EIN on

24 hours to the IRS address provided by the IRS representative.

returns. If you don’t have an EIN by the time a tax deposit is due,

The IRS no longer issues EINs by telephone for domestic

send your payment to the Internal Revenue Service Center for your

taxpayers. Only international applicants can receive an EIN

filing area as shown in the instructions for the form that you are filing.

by telephone.

Make your check or money order payable to the “United States

CAUTION

Treasury” and show your name (as shown on Form SS-4), address,

Apply by fax. Under the Fax-TIN program, you can receive your

type of tax, period covered, and date you applied for an EIN.

EIN by fax generally within 4 business days. Complete and fax Form

For information about EINs and federal tax deposits, see

SS-4 to the IRS using the appropriate fax number listed in Where To

Pub. 15, Pub. 51, and Pub. 80.

TIP

File or Fax, later. A long-distance charge to callers outside of the

local calling area will apply. Fax-TIN numbers can only be used to

apply for an EIN. The numbers may change without notice. Fax-TIN

To ensure fair and equitable treatment for all taxpayers, EIN

is available 24 hours a day, 7 days a week.

issuances are limited to one per responsible party, per day.

For trusts, the limitation is applied to the grantor, owner, or

Be sure to provide your fax number so the IRS can fax the EIN

CAUTION

trustor. For estates, the limitation is applied to the decedent

back to you.

(decedent estate) or the debtor (bankruptcy estate). This limitation is

Apply by mail. Complete Form SS-4 at least 4 to 5 weeks before

applicable to all requests for EINs whether online, telephone, fax, or

you will need an EIN. Sign and date the application and mail it to the

mail.

appropriate address listed in Where To File or Fax, later. You will

Dec 11, 2017

Cat. No. 62736F

Instructions For Form Ss-4 - Application For Employer Identification Number (Ein) – 2017

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