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File Form 8822-B to report any subsequent changes to the

Don't file Form 8832 if the LLC accepts the default

entity's mailing address.

classifications above. If the LLC timely files Form 2553, it will

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be treated as a corporation as of the effective date of the S

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corporation election as long as it meets all other requirements to

Lines 5a–b. Street address. Provide the entity's physical address

qualify as an S corporation. The LLC doesn't need to file Form 8832

only if different from its mailing address shown in lines 4a–b. Don't

in addition to Form 2553. See the Instructions for Form 2553.

enter a P.O. box number here. If the entity's address is outside the

United States or its possessions, you must enter the city, province or

Line 9a. Type of entity. Check the box that best describes the

state, postal code, and the name of the country. Don't abbreviate the

type of entity applying for the EIN. If you're an alien individual with an

country name.

ITIN previously assigned to you, enter the ITIN in place of a

requested SSN.

Line 6. County and state where principal business is located.

Enter the entity's primary physical location.

This isn't an election for a tax classification of an entity. See

Disregarded entities, later.

Lines 7a–b. Name of responsible party. Enter the full name (first

name, middle initial, last name, if applicable) and SSN, ITIN, or EIN

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of the entity's responsible party.

Sole proprietor. Check this box if you file Schedule C, or

Schedule F (Form 1040) and have a qualified plan, or are required to

Responsible party defined. The “responsible party” is the

file excise, employment, alcohol, tobacco, or firearms returns, or are

person who ultimately owns or controls the entity or who exercises

a payer of gambling winnings. Enter your SSN or ITIN in the space

ultimate effective control over the entity. The person identified as the

provided. If you're a nonresident alien with no effectively connected

responsible party should have a level of control over, or entitlement

income from sources within the United States, you don't need to

to, the funds or assets in the entity that, as a practical matter,

enter an SSN or ITIN.

enables the person, directly or indirectly, to control, manage, or

direct the entity and the disposition of its funds and assets. Unless

Corporation. This box is for any corporation other than a

the applicant is a government entity, the responsible party

personal service corporation. If you check this box, enter the income

must be an individual (i.e., a natural person), not an entity.

tax form number to be filed by the entity in the space provided.

For entities with shares or interests traded on a public exchange,

If you entered “1120S” after the Corporation checkbox, the

or which are registered with the Securities and Exchange

corporation must file Form 2553 no later than the 15th day of

Commission, “responsible party” is (a) the principal officer, if the

the 3rd month of the tax year the election is to take effect.

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entity is a corporation; or (b) a general partner, if a partnership. The

Until Form 2553 has been received and approved, you will be

general requirement that the responsible party be an individual

considered a Form 1120 filer. See the Instructions for Form 2553.

applies to these entities. For example, if a corporation is the general

Personal service corporation. Check this box if the entity is a

partner of a publicly traded partnership for which Form SS-4 is filed,

personal service corporation. An entity is a personal service

then the responsible party of the partnership is the principal officer of

corporation for a tax year only if:

the corporation.

The principal activity of the entity during the testing period

For tax-exempt organizations, the responsible party is generally

(generally the prior tax year) for the tax year is the performance of

the same as the “principal officer” as defined in the Form 990

personal services substantially by employee-owners, and

instructions.

The employee-owners own at least 10% of the fair market value

For government entities, the responsible party is generally the

of the outstanding stock in the entity on the last day of the testing

agency or agency representative in a position to legally bind the

period.

particular government entity.

For trusts, the responsible party is a grantor, owner, or trustor.

Personal services include performance of services in such fields

as accounting, actuarial science, architecture, consulting,

File Form 8822-B to report any subsequent changes to

engineering, health (including veterinary services), law, and the

responsible party information.

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performing arts. For more information about personal service

corporations, see the Instructions for Form 1120 and Pub. 542.

If you’re applying for an EIN for a government entity, you may

If the corporation is recently formed, the testing period

enter an EIN for the responsible party on line 7b. Otherwise, you

begins on the first day of its tax year and ends on the earlier

must enter an SSN or ITIN on line 7b. But leave line 7b blank if the

of the last day of its tax year, or the last day of the calendar

responsible party does not have and is ineligible to obtain an SSN or

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year in which its tax year begins.

ITIN.

Other nonprofit organization. Check the Other nonprofit

Lines 8a–c. Limited liability company (LLC) information. An

organization box if the nonprofit organization is other than a church

LLC is an entity organized under the laws of a state or foreign

or church-controlled organization and specify the type of nonprofit

country as a limited liability company. For federal tax purposes, an

organization (for example, an educational organization).

LLC may be treated as a partnership or corporation or be

disregarded as an entity separate from its owner.

If the organization also seeks tax-exempt status, you must

file either Form 1023 (or Form 1023-EZ) or Form 1024. See

By default, a domestic LLC with only one member is disregarded

Pub. 557 for more information.

as an entity separate from its owner and must include all of its

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income and expenses on the owner's tax return (for example,

If the organization is covered by a group exemption letter, enter

Schedule C (Form 1040)). For more information on single-member

the four-digit group exemption number (GEN) in the last entry. (Don't

LLCs, see Disregarded entities, later.

confuse the GEN with the nine-digit EIN.) If you don't know the GEN,

Also by default, a domestic LLC with two or more members is

contact the parent organization. See Pub. 557 for more information

treated as a partnership. A domestic LLC may file Form 8832 to

about group exemption letters.

avoid either default classification and elect to be classified as an

If the organization is a section 527 political organization, check

association taxable as a corporation. For more information on entity

the box for Other nonprofit organization and specify “Section 527

classifications (including the rules for foreign entities), see Form

organization” in the space to the right. To be recognized as exempt

8832 and its instructions.

from tax, a section 527 political organization must electronically file

If the answer to line 8a is “Yes,” enter the number of LLC

Form 8871, Political Organization Notice of Section 527 Status,

members. If the LLC is owned solely by an individual and his or her

within 24 hours of the date on which the organization was

spouse in a community property state and they choose to treat the

established. The organization may also have to file Form 8872,

entity as a disregarded entity, enter “1” on line 8b.

Political Organization Report of Contributions and Expenditures. Go

IRS.gov/PolOrgs

for more information.

Instr. for Form SS-4 (Rev. 12-2017)

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Instructions For Form Ss-4 - Application For Employer Identification Number (Ein) – 2017 Page 3

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