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Internal Revenue Service

Fill out Form SS-4 online

Application for Employer Identification Number

Form SS-4 is the application for an employer identification number (EIN), the 9-digit number the IRS assigns to businesses and other entities for tax filing and reporting. Employers, sole proprietors, corporations, partnerships, LLCs, trusts, estates, nonprofits, government agencies and certain individuals use it. The information on the form sets up the entity's business tax account.

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Edition
Rev. December 2025
Pages
2
Fillable fields
89
Checked against the IRS
November 8, 2026

GuruPDF is not affiliated with the Internal Revenue Service. This page explains the form in plain words; it is not legal or tax advice. Always check the official instructions before you file.

Who uses Form SS-4

  • People starting a business that needs an EIN, such as a partnership, corporation or LLC
  • Employers who hire or will hire employees, including household employers, and do not already have an EIN
  • Trustees, executors of estates and pension plan administrators
  • Churches, other nonprofits, government agencies and Indian tribal entities
  • Foreign persons who need an EIN to meet IRS withholding rules or claim treaty benefits

Before you start

  • The entity's legal name exactly as it appears on the social security card, charter, partnership agreement or trust instrument
  • The name and SSN or ITIN of the responsible party (the person who ultimately owns or controls the entity)
  • The mailing address, the street address if different, and the county and state where the principal business is located
  • The type of entity, and for an LLC, the number of members and whether it was organized in the United States
  • The date the business started or was acquired and the closing month of its accounting year
  • If you have employees: how many you expect in the next 12 months and the date wages or annuities were first paid

How to fill out Form SS-4

  1. Lines 1–3: Names

    On line 1, enter the legal name of the entity or individual. A sole proprietor enters their own name here, not the business name. Line 2 is the trade name ("doing business as" name) if it is different. Line 3 is for a trustee, executor or other "care of" person.

  2. Lines 4a–6: Addresses and location

    Lines 4a–4b are the entity's mailing address. If you filled in line 3, use the address of that person. Fill in lines 5a–5b only if the street address is different, and do not use a P.O. box there. For a foreign address, include the city, province or state, postal code and the full country name. Line 6 is the county and state where the principal business is located.

  3. Lines 7a–7b: Responsible party

    Enter the full name and SSN, ITIN or EIN of the responsible party. Unless the applicant is a government entity, this must be an individual, not an entity, and line 7b must be an SSN or ITIN. If the person has no SSN or ITIN and cannot get one, the instructions say to enter "foreign" or N/A.

  4. Lines 8a–9b: LLC questions and type of entity

    Lines 8a–8c ask whether the applicant is an LLC, how many members it has and whether it was organized in the United States. On line 9a, check only one box for the type of entity; this is not an election of how the entity is taxed. The instructions explain which box an LLC should check. Line 9b is the state or foreign country where a corporation was incorporated.

  5. Lines 10–12: Reason for applying and dates

    On line 10, check one reason, such as started a new business, hired employees, banking purpose or created a trust, and fill in the detail it asks for. Do not enter N/A on this line. Line 11 is the date the business started or was acquired, and line 12 is the last month of the accounting year.

  6. Lines 13–17: Employees and business activity

    On line 13, enter the highest number of agricultural, household and other employees you expect in the next 12 months, using -0- where there are none. If you expect no employees, skip line 14, where an employer who qualifies can choose to file Form 944 once a year instead of Form 941 every quarter. Line 15 is the first date wages or annuities were paid; enter N/A if the business does not plan to have employees. On line 16, check the one box that best describes the main activity, and on line 17 describe it in more detail.

  7. Line 18, Third Party Designee and signature

    Line 18 asks whether the entity has ever applied for and received an EIN; if yes, write that number. Fill in the Third Party Designee section only if you want to let a named person receive the EIN and answer questions about the form. Then enter the name and title of the person signing, phone and fax numbers, and sign and date the form.

After you fill it out

You send the signed Form SS-4 to the IRS by fax or by mail. The fax number and mailing address depend on where the entity is located, so check them in the Instructions for Form SS-4 on IRS.gov before you send it. Applicants with no legal residence, principal place of business or office in the United States or its territories can also apply by telephone, and applicants in the United States or its territories can apply online on IRS.gov instead of sending the form. Keep a copy for your records.

Signing: Sign and date the form before you fax or mail it. The instructions say it is signed by the individual applicant, the president, vice president or other principal officer of a corporation, a duly authorized member or officer of a partnership, government entity or other unincorporated organization, or the fiduciary of a trust or estate; follow the IRS instructions for how to sign.

Watch out for

  • Use only one application method for each entity so that the entity does not receive more than one EIN.
  • The IRS issues only one EIN per responsible party per day, whether you apply online, by phone, by fax or by mail.
  • Do not apply for a new EIN if an existing entity only changed its business name or elected on Form 8832 to change how it is taxed.
  • A third-party designee's authority is valid only if the signature area is completed, and it ends once the EIN is assigned and released to the designee.

Questions about Form SS-4

Does the IRS charge a fee for an EIN?

No. The IRS says you never have to pay a fee to get an EIN from the IRS.

Can I get an EIN without mailing or faxing this form?

If the entity has a legal residence, principal place of business or principal office in the United States or its territories, it can apply online on IRS.gov, and the IRS recommends applying electronically when possible. Applicants without such a location cannot use the online application and apply by phone, fax or mail.

Which lines do I need to complete?

Page 2 of the form has a "Do I Need an EIN?" table that lists the lines to complete for each situation, such as starting a new business, hiring employees or opening a bank account. The instructions say to generally enter N/A on lines that do not apply.

Who is the responsible party?

It is the person who ultimately owns or controls the entity or who exercises ultimate effective control over it. Except for government entities, it must be an individual. Changes to the responsible party must be reported to the IRS on Form 8822-B within 60 days.

What if a return is due before my EIN arrives?

The instructions say to write "Applied For" and the date you applied in the space for the number. Do not show your SSN as an EIN on returns.

Official information

Page text last reviewed November 7, 2026.