Form SS-4 (Rev. December 2025), Application for Employer Identification Number Instructions

Enter the month that your accounting (tax) year ends.

Enter the U.S. state where the corporation was incorporated. Fill only if 'Line 9a: Corporation (enter form number to be filed)' is 'Yes'.

Enter the foreign country where the corporation was incorporated, if applicable. Fill only if 'Line 9a: Corporation (enter form number to be filed)' is 'Yes'.

Enter the county and state where the business’s principal place of business is located.

Enter the date the business began operations or the date it was acquired.

Enter the entity's Employer Identification Number (EIN).

Check this box if you expect your total employment tax liability to be $1,000 or less for the full calendar year and you want to file Form 944 annually instead of filing Form 941 quarterly. Fill only if 'Line 13 Agricultural Employees (Highest Expected)', 'Line 13 Household Employees (Highest Expected)', 'Line 13 Other Employees (Highest Expected)' are all '0' (all).

Enter the full legal name of the entity or individual for whom the EIN is being requested.

Enter the business trade name (doing business as) if it is different from the legal name provided on line 1. Fill only if 'Legal Name of Entity or Individual' is different (any).

Enter the name of the executor, administrator, trustee, or other person or organization listed as “care of” for this EIN application.

Enter the first date on which wages or annuities were paid.

Enter the highest number of agricultural employees you expect to have at any time during the next 12 months.

Enter the highest number of household employees you expect to have at any time during the next 12 months.

Enter the highest number of employees (other than agricultural or household) you expect to have at any time during the next 12 months.

Check this box if the EIN application is for a limited liability company (LLC) (or a foreign equivalent).

Check this box if the EIN application is not for a limited liability company (LLC) (or a foreign equivalent).

Enter the total number of members in the LLC (if you answered “Yes” to Line 8a). Fill only if 'Line 8a – LLC application: Yes' is 'Yes'.

Check this box if you answered “Yes” on line 8a and the LLC was organized in the United States. Fill only if 'Line 8a – LLC application: Yes' is 'Yes'.

Check this box if you answered “Yes” on line 8a and the LLC was not organized in the United States. Fill only if 'Line 8a – LLC application: Yes' is 'Yes'.

Enter the mailing address, including room/apartment/suite number and street address or P.O. box.

Enter the city, state, and ZIP code for the mailing address.

Check this box if the business’s principal activity is health care services or social assistance.

Check this box if the business’s principal activity is wholesale trade as an agent or broker.

Check this box if the business’s principal activity is construction work.

Check this box if the business’s principal activity is renting or leasing property, equipment, or vehicles.

Check this box if the business’s principal activity is transportation services or warehousing/storage.

Check this box if the business’s principal activity is providing accommodations or food service (such as hotels or restaurants).

Check this box if the business’s principal activity is wholesale trade other than agent/broker.

Check this box if the business’s principal activity is selling goods directly to consumers (retail).

Check this box if the business’s principal activity is real estate (such as buying, selling, renting, or managing real property).

Check this box if the business’s principal activity is manufacturing or producing goods.

Check this box if the business’s principal activity is providing financial services or insurance.

Check this box if none of the listed categories describes the business’s principal activity and you will specify the activity.

Enter a brief description of the business’s principal activity if none of the listed activity categories on Line 16 apply. Fill only if 'Line 16 - Other (specify)' is 'Yes'.

Enter a brief description of the entity’s principal line of merchandise sold, specific construction work done, products produced, or services provided.

Check this box if the applicant entity shown on line 1 has ever applied for and received an EIN before.

Check this box if the applicant entity shown on line 1 has never applied for or received an EIN before.

Enter the applicant entity’s previous Employer Identification Number (EIN) if it has applied for and received an EIN before. Fill only if 'Line 18 - Yes' is 'Yes'.

Check this box if you are applying for an EIN because you started a new business (and will specify the type).

Enter the type of business that was started as the reason for applying for an EIN. Fill only if 'Line 10 – Started new business' is 'Yes'.

Enter any additional text to complete the description of the type of business that was started as the reason for applying for an EIN.

Check this box if you are applying because your organization changed its type (and will specify the new type).

Enter the new type of organization as the reason for applying for an EIN. Fill only if 'Line 10 – Changed type of organization' is 'Yes'.

Check this box if you are applying because you purchased an existing, operating business.

Check this box if you are applying for an EIN because you hired employees (and will follow the form’s instruction to see line 13).

Check this box if you are applying because you created a trust (and will specify the trust type).

Enter the type of trust created as the reason for applying for an EIN. Fill only if 'Line 10 – Created a trust' is 'Yes'.

Check this box if you need an EIN to comply with IRS withholding requirements.

Check this box if you are applying because you created a pension plan (and will specify the plan type).

Enter the type of pension plan created as the reason for applying for an EIN. Fill only if 'Line 10 – Created a pension plan' is 'Yes'.

Check this box if none of the listed reasons apply and you will specify another reason.

Check this box if you need an EIN for a banking-related reason (and will specify the purpose).

Enter the specific banking purpose as the reason for applying for an EIN. Fill only if 'Line 10 – Banking purpose' is 'Yes'.

Enter the other reason for applying for an EIN if none of the listed reasons apply. Fill only if 'Line 10 – Other' is 'Yes'.

Enter the full name of the responsible party for the entity applying for the EIN.

Enter the responsible party’s identifying number (SSN, ITIN, or EIN).

Enter the applicant’s name and official title, typed or printed clearly.

Enter the applicant’s telephone number, including the area code.

Enter the applicant’s fax number, including the area code.

Enter the street address (room, apartment, suite number, and street) for the entity if it is different from the mailing address. Fill only if 'Mailing Address (Street or P.O. Box)' is different (any).

Enter the city, state, and ZIP code for the street address if it is different from the mailing address. Fill only if 'Mailing Address (Street or P.O. Box)' is different (any).

Enter the full name of the third-party designee authorized to receive the entity’s EIN and answer questions about this application.

Enter the third-party designee’s telephone number, including area code.

Enter the third-party designee’s mailing address and ZIP code.

Enter the third-party designee’s fax number, including area code.

Check this box if the entity applying for the EIN is a sole proprietor and will use the owner's Social Security number.

Enter the Social Security number (SSN) for the sole proprietor.

Check this box if the EIN is being requested for an estate of a deceased individual.

Enter the Social Security number of the decedent for the estate.

Check this box if the entity applying for the EIN is a partnership.

Check this box if the applicant is a plan administrator requesting an EIN and will use the plan administrator's taxpayer identification number.

Enter the taxpayer identification number (TIN) of the plan administrator.

Check this box if the entity applying for the EIN is a corporation.

Enter the form number the corporation will file. Fill only if 'Line 9a: Corporation (enter form number to be filed)' is 'Yes'.

Check this box if the EIN is being requested for a trust and will use the grantor's taxpayer identification number.

Enter the taxpayer identification number (TIN) of the grantor for the trust.

Check this box if the entity applying for the EIN is classified as a personal service corporation.

Check this box if the entity applying for the EIN is a military or National Guard organization.

Check this box if the entity applying for the EIN is a state or local government entity.

Check this box if the entity applying for the EIN is a church or a church-controlled organization.

Check this box if the entity applying for the EIN is a farmers’ cooperative.

Check this box if the entity applying for the EIN is a federal government entity.

Check this box if the entity applying for the EIN is a nonprofit organization that does not fit the other listed categories and you will specify the type.

Provide the type of nonprofit organization if selecting “Other nonprofit organization (specify)”. Fill only if 'Line 9a: Other nonprofit organization (specify)' is 'Yes'.

Check this box if the entity applying for the EIN is a Real Estate Mortgage Investment Conduit (REMIC).

Check this box if the entity applying for the EIN is an Indian tribal government or a tribal enterprise.

Check this box if the entity applying for the EIN does not fit any of the listed entity types and you will specify the type.

Provide the entity type if selecting “Other (specify)”. Fill only if 'Line 9a: Other (specify)' is 'Yes'.

Enter the group exemption number (GEN), if any.