Changes have been made to the December 2023 revision of Form SS-4, Application for Employer Identification Number. Line 14, which had been reserved for future use, has been reinstated. Line 14 provides an option to elect to file Form 944 annually, if eligible, instead of Forms 941 quarterly. Conforming changes have also been made on line 13 and on page 2 under “Do I Need an EIN?" The updated version of the December 2023 revision of Form SS-4 is available for download.