Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form SS4SP: SS-4 (sp)
IRS Form SS-4 (sp) is used to establish a tax account and obtain an Employer Identification Number (EIN) for various entities. A key detail is that the IRS no longer issues EINs by phone to domestic filers.
Need help with Form SS4SP?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form SS4SP.
Start filling →Form Overview
IRS Form SS4SP - SS-4 (sp)
IRS Form SS-4 (sp) is used to establish a tax account and obtain an Employer Identification Number (EIN) for various entities. A key detail is that the IRS no longer issues EINs by phone to domestic filers.
Risk Radar
Scan points- 1Use only the legal name or only the trade name in all tax filings to prevent processing errors.
- 2Filing without the legal name when a trade name is used on Line 2.
- 3Using only the trade name instead of the full legal name in all tax declarations.
- 4Failing to sign and date Form SS-4 after receiving an EIN number.
- 5Omitting details on Line 17 when describing an activity noted on Line 16 (e.g., REIT type).
Plain English
This form allows you to tell the IRS who your business or organization is so they can give you a unique identification number, called an EIN. You use this number when filing taxes. Completing SS-4 ensures the IRS knows exactly how to track your financial information for tax purposes.
Submission Date
- Filing date: 2026-01-12 17:10:46
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when requesting an Employer Identification Number (EIN) for a sole proprietorship, corporation, partnership, trust, or other entity for tax filing purposes.
- Do not use it when your business already has an EIN; in that case, you must update the IRS with Form 8822-B instead.
- Check Form 8822-B instead when declaring changes to a responsible party, address, or location of an existing entity.
Form selector
Use this form or another form?
Sole Proprietor converts to Corporation
A new EIN is required if the sole proprietor incorporates.
✓ Check before you continue
Affiliated Corporations need separate IDs
Each corporation within an affiliated group must possess its own distinct EIN.
✓ Check before you continue
Business needs a tax-exempt status
Use this form to request Tax-Exempt Status for your organization.
✓ Check before you continue
Deadline or filing window
If an IRS representative requests Form SS-4, the submission must occur within 24 hours. If sending by mail or fax upon request, this 24-hour window applies. The form itself does not list a general filing deadline, but it is needed before contacting the IRS.
Checklist
What you need before filling it out
EIN Number
A 9-digit number (e.g., 12-3456789) · Form SS-4
Filer Category (Sole Prop, Corp, etc.)
The specific entity type applying for the EIN · Various sections of Form SS-4
EIN Applied For Date
The date the EIN was requested if it is not yet received · Space on Form SS-4 designated for EIN
IRS Address (Domestic)
Cincinnati, OH 45999 · Instructions p.2 / Mailing section
EIN Limit per Responsible Party
One EIN is granted per responsible party, per day · Instructions p.1
Before you submit
- 1Ensure the form reflects the current 12/2025 revision.
- 2Verify that you are submitting a single Form SS-4 if you are a sole proprietor operating multiple businesses.
- 3Confirm that each affiliated corporation has its own separate EIN listed (if applicable).
- 4If applying online, confirm the process is free for US filers on IRS.gov.
- 5If an EIN is pending, write 'Applied For' and include the exact application date in the space provided.
- 6Check that your payment method or mailing address matches the entity name exactly as it appears on Form SS-4.
- 7Confirm you are not using a Social Security Number (SSN) in place of the EIN.
How to file this form
- 1Complete all required fields on IRS Form SS-4, ensuring you provide accurate information regarding your business structure and entity type.
- 2If mailing to Cincinnati, OH 45999, ensure you include proper payment or documentation as directed by the form instructions.
- 3If applying for an EIN but have not received it yet, write 'Applied For' in the designated space alongside the date of application.
- 4Mail or submit the completed Form SS-4 to the appropriate IRS service center based on your location (e.g., Cincinnati, OH 45999).
- 5Keep a copy of the submitted Form SS-4 for your records.
- 6Receive confirmation of your EIN issuance via mail in approximately 4 weeks.
Known limitations
- 1The limit of one EIN per responsible party per day applies to all requests for an EIN, whether made online, by phone, via fax, or by mail (Instructions p.1).
- 2For trusts, the daily limit on EIN grants applies to the assignor or transferor, owner, or trustee (Instructions p.1).
- 3For estates, the daily limit on EIN grants applies to the deceased (estate or decedent) or the debtor (bankruptcy estate) (Instructions p.1).
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is dated December 2025 (Rev. 12-2025). For the most recent information, users should access IRS.gov/FormSS4SP.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 12/2025.
- Fee — Not stated in the official source (EIN application online is free).
- Mailing address — confirm Cincinnati, OH 45999 for standard mail or use the specific addresses provided on the form for fax/international mailing.
- Signature — ensure the required signature(s) are present before sending.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form SS-4 (sp) for personal files (Form p.1).
- 2If submitting electronically, the completed form can be sent to the IRS via fax or by mail (Instructions p.3).
- 3To check the status of a request submitted by mail, call 800-829-4933 (Instructions p.3).
- 4When filing for an entity that is disregarded but needs an EIN to file Form 5472 (as required for a foreign-owned U.S. disregarded entity), specify this on Line 9a (Instructions p.7).
Sources
- SRCForm SS-4 (sp) is used by employers, corporations, partnerships, trusts, estates, churches, government agencies, certain U.S. tribal entities, and individuals to obtain an EIN (Form p.1).
- SRCThe limit of one EIN per responsible party applies to all request methods: online, phone, fax, or mail (Instructions p.1).
- SRCFor trusts, the daily EIN grant limit belongs to the assignor/transferor, owner, or trustee (Instructions p.1).
- SRCA foreign individual who already has an ITIN should write that ITIN instead of requesting an SSN on Form SS-4 (sp) (Instructions p.5).
- SRCIf filing for a section 527 political organization, you must electronically file Form 8871 within 24 hours of establishment (Instructions p.6).
- SRCWhen establishing a pension plan and requesting an EIN, mark the relevant box on SS-4 (sp) and state the type of plan in the space provided (Instructions p.8).
Common confusion points
What do I write if my company name and trade name are different?
Write the legal name in Line 1 and the commercial name in Line 2 (Form p.1).
→ Confirm that Line 1 is the official legal name.
Should I use my Social Security Number (SSN) or an ITIN if I am a foreign individual?
If you are a foreign individual previously assigned an ITIN, write that ITIN instead of requesting an SSN on Line 7a/7b (Instructions p.5).
How do I specify what the EIN is for if it's not standard employment?
Specify the entity type and the declaration type you will file in Line 7 (e.g., 'Common trust fund, Form 1065') (Instructions p.7).
What if my organization is a political group needing an EIN?
If it is a Section 527 political organization, it must also submit Form 8871 electronically within 24 hours of establishment (Instructions p.6).
How do I indicate that the entity filing is a household employer?
Check the 'Other' box on Line 7 and write 'Household employer' along with your SSN in Line 7 (Instructions p.7).
What if my organization is disregarded but needs an EIN for state tax purposes?
Check the 'Other' box on Line 9a and write 'Disregarded entity' in the space provided (Instructions p.7).
Workflow map
Related forms and next steps
Current
Often used with
Questions about IRS Form SS4SP
What is IRS Form SS4SP used for?
This form allows you to tell the IRS who your business or organization is so they can give you a unique identification number, called an EIN. You use this number when filing taxes. Completing SS-4 ensures the IRS knows exactly how to track your financial information for tax purposes.
Who must file IRS Form SS4SP?
Filers include individuals, corporations (Corp.), partnerships (PC), plan administrators, tribal governments/businesses, trusts, and others needing an EIN for various tax or banking reasons.
What information does IRS Form SS4SP require?
The form collects legal names (Line 1) and trade names (Line 2), the name of the responsible person (Line 3), mailing addresses (Lines 4a-4b), and details about the entity's activities (e.g., Line 16/17).
When is IRS Form SS4SP due?
If an IRS representative requests it, the signed Form SS-4 must be sent within 24 hours of that request.
Where do I file IRS Form SS4SP?
The form should be mailed or faxed to the specific address indicated by the IRS representative who requested it. The IRS no longer issues EINs over the phone for domestic applicants.
How do I complete IRS Form SS4SP?
First, complete all necessary lines based on your situation (e.g., if you are opening a bank account). Next, sign the form and write the date. If an IRS representative requested it, ensure you include any written authorization from a third party.
What happens if IRS Form SS4SP is filed incorrectly?
Using only a trade name when the legal name should be used in tax filings can cause delays and errors during processing. Using only the legal name or only the trade name is required to avoid these issues.
What do I write if my company name and trade name are different?
Write the legal name in Line 1 and the commercial name in Line 2 (Form p.1). Confirm that Line 1 is the official legal name.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.