﻿Form SS-4 (BR)
Application for Employer Identification Number
Rev. 12-2023
Cat. No. 31369Y

Internal Revenue Service
Alternative Media Center

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(For use by employers, corporations, partnerships, trusts, estates, churches,  government agencies, Indian tribal entities, certain individuals, and others.)

See separate instructions for each line. Keep a copy for your records. Go to www.irs.gov/FormSS4 for instructions and the latest information.

Department of the Treasury
Internal Revenue Service

OMB No. 1545-0003

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.

EIN ----

Type or print clearly.

1 Legal name of entity (or individual) for whom the EIN is being requested ----
2 Trade name of business (if different from name on line 1) ----
3 Executor, administrator, trustee, “care of” name ----
4a Mailing address (room, apt., suite no. and street, or P.O. box) ----
4b City, state, and ZIP code (if foreign, see instructions) ----
5a Street address (if different) (Don’t enter a P.O. box.) ----
5b City, state, and ZIP code (if foreign, see instructions) ----
6 County and state where principal business is located ----
7a Name of responsible party ----
7b SSN, ITIN, or EIN ----

8a Is this application for a limited liability company (LLC) (or a foreign equivalent)? -- Yes -- No
8b If 8a is “Yes,” enter the number of LLC members ----
8c If 8a is “Yes,” was the LLC organized in the United States? -- Yes -- No
9a Type of entity (check only one box). Caution: If 8a is “Yes,” see the instructions for the correct box to check.
-- Sole proprietor (SSN) ----
-- Partnership
-- Corporation (enter form number to be filed) ----
-- Personal service corporation
-- Church or church-controlled organization
-- Other nonprofit organization (specify) ----
-- Estate (SSN of decedent) ----
-- Plan administrator (TIN) ----
-- Trust (TIN of grantor) ----
-- Military/National Guard
-- State/local government
-- Farmers’ cooperative
-- Federal government
-- REMIC
-- Indian tribal governments/enterprise
-- Other (specify) ----
Group Exemption Number (GEN) if an ----
9b If a corporation, name the state or foreign country (if applicable) where incorporated
State ----
Foreign country ----
10 Reason for applying (check only one box)
-- Started new business (specify type) ----
-- Hired employees (Check the box and see line 13.)
-- Compliance with IRS withholding regulations
-- Banking purpose (specify purpose) ----
-- Changed type of organization (specify new type) ----
--  Purchased going business
-- Created a trust (specify type) ----
-- Created a pension plan (specify type) ----
-- Other (specify) ----
11 Date business started or acquired (month, day, year). See instructions. ----
12 Closing month of accounting year ----
13 Highest number of employees expected in the next 12 months (enter -0- if none). If no employees expected, skip line 14.
Agricultural ----
Household ----
Other ----
14 If you expect your employment tax liability to be $1,000 or less  in a full calendar year and want to file Form 944 annually  instead of Forms 941 quarterly, check here. (Your employment  tax liability will generally be $1,000 or less if you expect to pay  $5,000 or less, $6,536 or less if you’re in a U.S. territory, in total wages.) If you don’t check this box, you must file Form 941 for every quarter. --
15 First date wages or annuities were paid (month, day, year). Note: If applicant is a withholding agent, enter date income will first be paid to nonresident alien (month, day, year) ----
16 Check one box that best describes the principal activity of your business.
-- Health care & social assistance
-- Wholesale—agent/broker
-- Construction
-- Rental & leasing
-- Transportation & warehousing
-- Accommodation & food service
-- Wholesale—other
-- Retail
-- Real estate
-- Manufacturing
-- Finance & insurance
-- Other (specify) ----
17 Indicate principal line of merchandise sold, specific construction work done, products produced, or services provided. ----
18 Has the applicant entity shown on line 1 ever applied for and received an EIN? -- Yes -- No
If “Yes,” write previous EIN here ----

Third Party Designee

Complete this section only if you want to authorize the named individual to receive the entity’s EIN and answer questions about the completion of this form.

Designee’s name ----
Address and ZIP code ----
Designee’s telephone number (include area code) ----
Designee’s fax number (include area code) ----

Under penalties of perjury, I declare that I have examined this application, and to the best of my knowledge and belief, it is true, correct, and complete.

Name and title (type or print clearly) ----
Signature ----
Date ----
Applicant’s telephone number (include area code) ----
Applicant’s fax number (include area code) ----

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Do I Need an EIN?

File Form SS-4 if the applicant entity doesn’t already have an EIN but is required to show an EIN on any return, statement, or other document.1 See also the separate instructions for each line on Form SS-4.
1 For example, a sole proprietorship or self-employed farmer who establishes a qualified retirement plan, or is required to file excise, employment, alcohol, tobacco, or firearms returns, must have an EIN. A partnership, corporation, REMIC (real estate mortgage investment conduit), nonprofit organization (church, club, etc.), or farmers’ cooperative must use an EIN for any tax-related purpose even if the entity doesn’t have employees.

Note: In this table, columns follow each other in this order: 
IF the applicant...: AND...; THEN...

started a new business: doesn’t currently have (nor expect to have)  employees; complete lines 1, 2, 4a-8a, 8b-c (if applicable), 9a,  9b (if applicable), 10–14, and 16-18.

hired (or will hire) employees, including household employees: doesn’t already have an EIN; complete lines 1, 2, 4a-6, 7a-b, 8a, 8b-c (if applicable), 9a, 9b (if applicable), and 10-18.

opened a bank account: needs an EIN for banking purposes only; complete lines 1-5b, 7a–b, 8a, 8b-c (if applicable), 9a, 9b (if applicable), 10, and 18.

changed type of organization: either the legal character of the organization or its ownership changed (for example, you incorporate a sole proprietorship or form a partnership)2; complete lines 1-18 (as applicable).
2 However, don’t apply for a new EIN if the existing entity only (a) changed its business name, (b) elected on Form 8832 to change the way it is taxed (or is covered by the default rules), or (c) terminated its partnership status because at least 50% of the total interests in partnership capital and profits were sold or exchanged within a 12-month period. The EIN of the terminated partnership should continue to be used. See Regulations section 301.6109-1(d)(2)(iii).

purchased a going business3: doesn’t already have an EIN; complete lines 1-18 (as applicable).
3 Don’t use the EIN of the prior business unless you became the “owner” of a corporation by acquiring its stock.

created a trust: the trust is other than a grantor trust or an IRA  trust4; complete lines 1-18 (as applicable).
4 However, grantor trusts that don’t file using Optional Method 1 and IRA trusts that are required to file Form 990-T, Exempt Organization Business Income Tax Return, must have an EIN. For more information on grantor trusts, see the Instructions for Form 1041.

created a pension plan as a plan administrator5: needs an EIN for reporting purposes; complete lines 1, 3, 4a-5b, 7a-b, 9a, 10, and 18.
5 A plan administrator is the person or group of persons specified as the administrator by the instrument under which the plan is operated.

is a foreign person needing an EIN to comply with IRS withholding regulations: needs an EIN to complete a Form W-8 (other than  Form W-8ECI), avoid withholding on portfolio assets,  or claim tax treaty benefits6; complete lines 1-5b, 7a-b (SSN or ITIN as applicable), 8a, 8b-c (if applicable), 9a, 9b (if applicable), 10, and 18.
6 Entities applying to be a Qualified Intermediary (QI) need a QI-EIN even if they already have an EIN. See Rev. Proc. 2000-12.

is administering an estate: needs an EIN to report estate income on Form 1041; complete lines 1-7b, 9a, 10-12, 13-17 (if applicable), and 18.

is a withholding agent for taxes on nonwage income paid to an alien (that is, individual, corporation, or partnership, etc.): is an agent, broker, fiduciary, manager, tenant, or spouse who is required to file Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons; complete lines 1, 2, 3 (if applicable), 4a-5b, 7a-b, 8a, 8b-c (if applicable), 9a, 9b (if applicable), 10, and 18.

is a state or local agency: serves as a tax reporting agent for public assistance recipients under Rev. Proc. 80-4, 1980-1 C.B. 581 7; complete lines 1, 2, 4a-5b, 7a-b, 9a, 10, and 18.
7 See also Household employer agent in the instructions. Note: State or local agencies may need an EIN for other reasons, for example, hired employees.

is a single-member LLC (or similar single-member entity): needs an EIN to file Form 8832, Entity Classification Election, for filing employment tax returns and excise tax returns, or for state reporting purposes8, or is a foreign-owned U.S. disregarded entity and needs an EIN to file Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business; complete lines 1-18 (as applicable).
8 See Disregarded entities in the instructions for details on completing Form SS-4 for an LLC.

is an S corporation; needs an EIN to file Form 2553, Election by a Small Business Corporation9: complete lines 1-18 (as applicable).
9 An existing corporation that is electing or revoking S corporation status should use its previously assigned EIN.

End of Document