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Form SS-4: Application for Employer Identification Number (EIN)
IRS Form SS-4 is the Application for Employer Identification Number (EIN) used to apply for a 9-digit number assigned to sole proprietors, corporations, partnerships, estates, trusts, and other entities; applicants can receive an EIN free of charge online.
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IRS Form SS-4 - Application for Employer Identification Number (EIN)
IRS Form SS-4 is the Application for Employer Identification Number (EIN) used to apply for a 9-digit number assigned to sole proprietors, corporations, partnerships, estates, trusts, and other entities; applicants can receive an EIN free of charge online.
Risk Radar
Scan points- 1The designee’s authority terminates immediately upon assignment; do not forget to sign and date the application!
- 2Failing to complete the signature area, which invalidates the authorization for Form SS-4.
- 3Not including a designated person's name/title when tax information must be received by someone specific.
- 4Entering an incorrect mailing address outside the U.S. without listing the country name fully.
- 5For trusts, omitting the required funding date or EIN requirement date on Line 12.
Plain English
This form allows businesses and other entities to apply for a unique 9-digit Employer Identification Number (EIN). This EIN acts as the business's tax ID number when filing reports with the IRS. Completing this form establishes your official business tax account with the Internal Revenue Service.
Submission Date
- Filing date: Applicants should keep Form SS-4 information current, using Form 8822-B to report changes. The designee's authority terminates at the time the EIN is assigned and released to that designee.
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when applying for an EIN for sole proprietors, corporations, partnerships, estates, trusts, or other entities for tax filing and reporting purposes.
- Do not use Form SS-4 when you are using your Social Security Number (SSN) or individual taxpayer identification number (ITIN) in place of the EIN.
- Check Form 8832 instead when applying to elect classification as an association taxable as a corporation for a domestic LLC, or check Form 2553 to elect S corporation status.
Form selector
Use this form or another form?
Foreign LLC (defaulting to partnership)
If the foreign LLC has two or more members and at least one member lacks limited liability.
✓ Confirm classification before filing.
Domestic LLC electing corp status
If you formed a domestic LLC and will file to elect corporation status, use this form number on line 9a.
✓ Ensure the correct tax return form is listed.
Disregarded entity (single-member LLC)
The disregarded entity must use its name/EIN for various filings; review instructions for these forms.
✓ Verify if your entity qualifies as a disregarded entity.
Deadline or filing window
The filing window is generally ongoing for obtaining an EIN, but if you mail or fax Form SS-4, you must provide it within 24 hours if requested by an IRS representative. The designee's authority ends once the EIN is assigned.
Checklist
What you need before filling it out
Legal name of entity (Line 1)
The official legal name of the entity or individual. · Form SS-4, line 1
Trade name (Line 2)
The business name if it differs from the legal name on Line 1. · Form SS-4, line 2
Mailing address (Lines 4a/4b)
Full street address, city, state, and ZIP code of the entity. · Form SS-4, lines 4a & 4b
Entity Type/Purpose
The specific type of entity applying (e.g., corporation, partnership). · Form SS-4, various lines/instructions
EIN Issuance Limit
One EIN is limited per responsible party, per day. · Instructions p.1
Filing Method Recommendation
Electronic application is recommended by the IRS. · Instructions p.1
Before you submit
- 1Ensure you have printed or typed clearly on Form SS-4.
- 2Verify that Line 1 accurately lists the legal name of entity requesting the EIN.
- 3Confirm that if a trade name exists, it is correctly entered on Line 2.
- 4Check that all required address fields (Lines 4a and 4b) are completed.
- 5If applicable, verify the Executor/Trustee name is listed on Line 3.
- 6Ensure you have kept a copy of the fully completed Form SS-4 for your records.
- 7If mailing or faxing, ensure your check/money order is payable to the 'United States Treasury' and includes necessary details.
How to file this form
- 1Complete all required fields on Form SS-4, ensuring you list the legal name of the entity on Line 1.
- 2Determine if a trade name differs from the legal name and enter it on Line 2 (if applicable).
- 3Select your preferred method—online application via IRS.gov is recommended—or complete the form for faxing/mailing.
- 4If mailing or faxing, prepare a check or money order payable to the 'United States Treasury' showing your name and address.
- 5Submit the completed Form SS-4 using the designated online portal, fax line (800-829-4933), or mail it to the appropriate IRS location.
- 6Receive confirmation of application submission and wait approximately 4 weeks for the EIN to arrive in the mail.
Known limitations
- 1An EIN assigned via Form SS-4 is for use in connection with business activities only.
- 2The EIN cannot be used in place of a social security number (SSN) or individual taxpayer identification number (ITIN).
- 3A designee's authority to receive the EIN terminates at the time the EIN is assigned and released to that designee.
Field map
Compact field-by-field guide
Entity
5 items
The legal name exactly as filed with the state or as it appears on legal documents.
Doing business as name, if different from legal name.
The individual who controls, manages, or directs the entity. Must provide their SSN or ITIN.
Where IRS correspondence will be sent.
Sole proprietor, partnership, corporation, S-corp, LLC, trust, estate, etc.
Reason
1 items
Started a new business, hired employees, banking purposes, changed type of organization, etc.
Business
3 items
Date the entity was formed or started operating.
Describe the primary type of product or service.
If hiring, provide expected headcount to determine filing requirements.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form SS-4 is dated December 2025; users can find the latest information related to this form at IRS.gov/FormSS4.
What changed or needs a fresh check
- Edition date — confirm the revision date reads December 2025.
- Fee — the application is free of charge when applying online in the United States or U.S. territories.
- Mailing address — verify the current addresses listed under Apply by mail (found later on the form).
- Signature — ensure the responsible party signs and dates the form.
- EIN Type — confirm you have clearly printed or typed the EIN type on Form SS-4.
- Entity Name — check that Line 1 matches the legal name exactly.
Quick Facts
Downloads
After you file
- 1Write the 9-digit EIN on the upper right corner of Form SS-4 once it is assigned.
- 2Sign and date Form SS-4 after receiving the EIN.
- 3Keep a copy of the completed Form SS-4 for personal records.
- 4If requested by an IRS representative, mail or fax the signed Form SS-4 (including any third-party designee authorization) within 24 hours to the specified IRS address.
Sources
- SRCInstructions p.1 — The purpose of Form SS-4 is to apply for an Employer Identification Number (EIN) for tax filing and reporting purposes.
- SRCInstructions p.1 — An EIN is a 9-digit number (example: 12-3456789) assigned to sole proprietors, corporations, partnerships, estates, trusts, and other entities.
- SRCInstructions p.1 — Applicants in the United States or U.S. territories can apply for an EIN free of charge online via IRS.gov.
- SRCInstructions p.2 — Form 8822-B is used to report changes to your responsible party, address, or location.
- SRCForm p.1 — The official title is Application for Employer Identification Number (EIN).
- SRCForm p.1 — Line 1 requests the Legal name of entity (or individual) for whom the EIN is being requested.
- SRCInstructions p.2 — Form 1023 is used to apply for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.
- SRCForm p.1 — The revision date on file is December 2025.
Common confusion points
What if my business name is different from the legal name?
Enter the trade name on Line 2, but ensure the legal name is correctly listed on Line 1.
→ Check that Line 1 and Line 2 are clearly printed.
Who needs to file Form SS-4?
Sole proprietors, corporations, partnerships, estates, trusts, churches, government agencies, Indian tribal entities, certain individuals, and others need to apply for an EIN using this form.
→ Confirm your entity type matches the list provided on Form SS-4 (p.1).
Can I get my EIN without filing?
Yes, applying online via IRS.gov allows applicants in the United States or U.S. territories to receive the EIN free of charge.
→ See 'How To Apply for an EIN' instructions referenced on Form SS-4 (p.2).
What happens if I change my address or responsible party?
Use Form 8822-B to report changes to your responsible party, address, or location.
Does the designee need to sign something extra?
Yes, you must complete the signature area for the authorization on Form SS-4 to be valid.
→ Review the signature block on Form SS-4 before submitting.
What if I am a foreign entity applying?
If your mailing address is foreign, ensure you provide the city, state, and ZIP code correctly on Line 4b of Form SS-4.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Use Form 8822-B to report changes to your address or responsible party.
Questions about IRS Form SS-4
What is IRS Form SS-4 used for?
This form allows businesses and other entities to apply for a unique 9-digit Employer Identification Number (EIN). This EIN acts as the business's tax ID number when filing reports with the IRS. Completing this form establishes your official business tax account with the Internal Revenue Service.
Who must file IRS Form SS-4?
Sole proprietors, corporations, partnerships, estates, trusts, and other entities must use Form SS-4 to apply for an EIN.
What information does IRS Form SS-4 require?
The form collects entity information across various sections; specific details include entering a designated person's name (care of), the entity’s mailing address (Lines 4a–4b), and accounting year details on Line 12.
When is IRS Form SS-4 due?
Applicants should keep Form SS-4 information current, using Form 8822-B to report changes. The designee's authority terminates at the time the EIN is assigned and released to that designee.
Where do I file IRS Form SS-4?
Applying for an EIN electronically on IRS.gov is recommended; if faxing or mailing, the specific addresses are located in the 'Apply by fax' and 'Apply by mail' sections of the instructions.
How do I complete IRS Form SS-4?
First, complete all required fields using the form; if a designee exists, provide their details. Then, ensure the signature area is completed for authorization to be valid. Finally, write the assigned number on the upper right corner of the form before dating and signing it.
What happens if IRS Form SS-4 is filed incorrectly?
If the application information is incorrect, it will prevent the IRS representative from establishing your account correctly and assigning you the proper EIN.
What if my business name is different from the legal name?
Enter the trade name on Line 2, but ensure the legal name is correctly listed on Line 1. Check that Line 1 and Line 2 are clearly printed.
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