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Plan administrator. If the plan administrator is an individual,

If the disregarded entity is requesting an EIN because it has

enter the plan administrator's taxpayer identification number (TIN) in

acquired one or more additional owners and its classification has

the space provided.

changed to partnership under the default rules of Regulations

section 301.7701-3(f), check the box Partnership for line 9a.

REMIC. Check this box if the entity has elected to be treated as a

If a foreign eligible entity is requesting an EIN for purposes of

real estate mortgage investment conduit (REMIC). See the

filing Form 8832 to elect classification as a disregarded entity, check

Instructions for Form 1066 for more information.

the box Other for line 9a and write "foreign disregarded entity."

State/local government. State and local governments generally

have the characteristics of a government, such as powers of

Line 10. Reason for applying. Check only one box. Don't enter

taxation, law enforcement, and civil authority. If you're unsure

“N/A.” A selection is required.

whether or not your organization is a government, search “Is My

Started new business. Check this box if you're starting a new

Entity a Government Entity?” at IRS.gov for clarification.

business that requires an EIN. If you check this box, enter the type of

Federal government. The federal government is made up of the

business being started. Don't apply if you already have an EIN and

Executive, Legislative, and Judicial branches, as well as

are only adding another place of business.

independent federal agencies. Unions, VFW organizations, and

Hired employees. Check this box if the existing business is

political organizations aren't federal agencies.

requesting an EIN because it has hired or is hiring employees and is

Other. If not specifically listed, check the box for Other, and enter

therefore required to file employment tax returns. Don't apply if you

the type of entity and the type of return, if any, that will be filed (for

already have an EIN and are only hiring employees. For information

example, “Common trust fund, Form 1065” or “Created a pension

on employment taxes (for example, for family members), see Pub.

plan”). Don't enter “N/A.” If you're an alien individual applying for an

15, Pub. 51, or Pub. 80.

EIN, see the instructions for Lines 7a–b.

You must make electronic deposits of all depository taxes

Household employer. If you're an individual that will employ

(such as employment tax, excise tax, and corporate income

someone to provide services in your household, check the box

tax) using EFTPS. See Pub. 15, Pub. 51, Pub. 80, and Pub.

Other and enter “Household employer” and your SSN. If you're a

CAUTION

966.

trust that qualifies as a household employer, you don't need a

separate EIN for reporting tax information relating to household

Banking purpose. Check this box if you're requesting an EIN for

employees; use the EIN of the trust.

banking purposes only, and enter the banking purpose (for example,

Household employer agent. If you're an agent of a household

a bowling league for depositing dues or an investment club for

employer that is a disabled individual or other welfare recipient

dividend and interest reporting).

receiving home care services through a state or local program,

Changed type of organization. Check this box if the business

check the box Other and enter “Household employer agent.” For

is changing its type of organization. For example, the business was

more information, see Rev. Proc. 84-33 and Rev. Proc. 2013-39. If

a sole proprietorship and has been incorporated or has become a

you're a state or local government, also check the box for state/local

partnership. If you check this box, specify in the space provided

government.

(including available space immediately below) the type of change

QSub. For a qualified subchapter S subsidiary (QSub) check the

made. For example, “From sole proprietorship to partnership.”

box Other and specify “QSub.” See Rev. Rul. 2008-18, 2008-13

Purchased going business. Check this box if you purchased an

I.R.B. 674, if the QSub election is made pursuant to a reorganization

existing business. Don't use the former owner's EIN unless you

under section 368(a)(1)(F), and Disregarded entities below.

became the “owner” of a corporation by acquiring its stock.

Withholding agent. If you're a withholding agent required to file

Form 1042, check the box Other and enter “Withholding agent.”

Created a trust. Check this box if you created a trust, and enter

the type of trust created. For example, indicate if the trust is a

Disregarded entities. A disregarded entity is an eligible entity

nonexempt charitable trust or a split-interest trust.

that is disregarded as separate from its owner for federal income tax

Exception. Don't file this form for certain grantor-type trusts. The

purposes. Disregarded entities include single-member limited

liability companies (LLCs), and certain qualified foreign entities. See

trustee doesn't need an EIN for the trust if the trustee furnishes the

the instructions for Forms 8832 and 8869, and Regulations section

name and TIN of the grantor/owner and the address of the trust to all

301.7701-3 for more information on domestic and foreign

payers. However, grantor trusts that don't file using Optional Method

disregarded entities.

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

The disregarded entity is required to use its name and EIN for

Form 1041.

reporting and payment of employment taxes: to register for excise

tax activities on Form 637; to pay and report excise taxes reported

Don't check this box if you're applying for a trust EIN when a

on Forms 720, 730, 2290, and 11-C; to claim any refunds, credits,

new pension plan is established. Check the Created a

TIP

and payments on Form 8849; and where a U.S. disregarded entity is

pension plan box.

wholly owned by a foreign person, to file information returns on Form

Created a pension plan. Check this box if you have created a

5472. See the instructions for the employment and excise tax

pension plan and need an EIN for reporting purposes. Also, enter

returns, and Form 5472 for more information.

the type of plan in the space provided. For more information about

Complete Form SS-4 for disregarded entities as follows.

pension plans, visit IRS.gov and enter “Types of retirement plans” in

If a disregarded entity is filing Form SS-4 to obtain an EIN

the search box.

because it is required to report and pay employment and excise

Check this box if you're applying for a trust EIN when a new

taxes, or for non-federal purposes such as a state requirement,

pension plan is established. In addition, check the Other box

check the box Other for line 9a and write “Disregarded entity” (or

TIP

on line 9a and write “Created a pension plan” in the space

“Disregarded entity-sole proprietorship” if the owner of the

provided.

disregarded entity is an individual).

If the disregarded entity is requesting an EIN for purposes of filing

Other. Check this box if you're requesting an EIN for any other

Form 5472, as required under section 6038A for a U.S. disregarded

reason, and enter the reason. For example, a newly-formed state

entity that is wholly owned by a foreign person, check the box Other

government entity should enter “Newly-formed state government

for line 9a and write “Foreign-owned U.S. disregarded entity-Form

entity” in the space provided. A foreign-owned U.S. disregarded

5472.”

entity required to file Form 5472 should enter “Foreign-owned U.S.

If the disregarded entity is requesting an EIN for purposes of filing

disregarded entity filing Form 5472” in the space provided.

Form 8832 to elect classification as an association taxable as a

corporation, or Form 2553 to elect S corporation status, check the

Line 11. Date business started or acquired. If you're starting a

box Corporation for line 9a and write “Single-member” and the form

new business, enter the starting date of the business. If the business

number of the return that will be filed (Form 1120 or 1120S).

you acquired is already operating, enter the date you acquired the

business. For foreign applicants, this is the date you began or

-4-

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

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

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