Form SS 4 (Rev. December 2017) SS4 Fss4
User Manual: SS4
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SS-4 Application for Employer Identification Number OMB No. 1545-0003 (For use by employers, corporations, partnerships, trusts, estates, churches, government agencies, Indian tribal entities, certain individuals, and others.) ▶ Go to www.irs.gov/FormSS4 for instructions and the latest information. Department of the Treasury ▶ See separate instructions for each line. ▶ Keep a copy for your records. Internal Revenue Service 1 Legal name of entity (or individual) for whom the EIN is being requested Type or print clearly. Form (Rev. December 2017) 8a 3 EIN 2 Trade name of business (if different from name on line 1) 4a Mailing address (room, apt., suite no. and street, or P.O. box) 5a Street address (if different) (Do not enter a P.O. box.) 4b City, state, and ZIP code (if foreign, see instructions) 5b City, state, and ZIP code (if foreign, see instructions) 6 County and state where principal business is located 7a Name of responsible party Executor, administrator, trustee, “care of” name 7b Is this application for a limited liability company (LLC) (or a foreign equivalent)? . . . . . . . . 8b If 8a is “Yes,” enter the number of LLC members . . . . . . ▶ 8c Yes If 8a is “Yes,” was the LLC organized in the United States? . . 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) No . . . SSN, ITIN, or EIN . ▶ 10 11 13 Other (specify) ▶ If a corporation, name the state or foreign country (if applicable) where incorporated Reason for applying (check only one box) Started new business (specify type) ▶ . . . . . . . . . . . Yes No Estate (SSN of decedent) Plan administrator (TIN) Trust (TIN of grantor) Personal service corporation Church or church-controlled organization Other nonprofit organization (specify) ▶ 9b . Military/National Guard Farmers’ cooperative REMIC State State/local government Federal government Indian tribal governments/enterprises Group Exemption Number (GEN) if any Foreign country ▶ Banking purpose (specify purpose) ▶ Changed type of organization (specify new type) ▶ Purchased going business Hired employees (Check the box and see line 13.) Created a trust (specify type) ▶ Compliance with IRS withholding regulations Created a pension plan (specify type) ▶ Other (specify) ▶ 12 Closing month of accounting year Date business started or acquired (month, day, year). See instructions. 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 Highest number of employees expected in the next 12 months (enter -0- if none). annually instead of Forms 941 quarterly, check here. If no employees expected, skip line 14. (Your employment tax liability generally will be $1,000 or less if you expect to pay $4,000 or less in total wages.) Household Other Agricultural If you do not 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 Other (specify) ▶ Finance & insurance Indicate principal line of merchandise sold, specific construction work done, products produced, or services provided. 17 18 Has the applicant entity shown on line 1 ever applied for and received an EIN? Yes No If “Yes,” write previous EIN here ▶ 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. Third Party Designee Designee’s name Designee’s telephone number (include area code) Address and ZIP 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. Applicant’s telephone number (include area code) Name and title (type or print clearly) ▶ Applicant’s fax number (include area code) Signature ▶ Date ▶ For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 16055N Form SS-4 (Rev. 12-2017) Page 2 Form SS-4 (Rev. 12-2017) Do I Need an EIN? File Form SS-4 if the applicant entity does not 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. IF the applicant... Started a new business AND... Does not currently have (nor expect to have) employees THEN... Complete lines 1, 2, 4a–8a, 8b–c (if applicable), 9a, 9b (if applicable), and 10–14 and 16–18. Hired (or will hire) employees, including household employees Does not already have an EIN Complete lines 1, 2, 4a–6, 7a–b (if applicable), 8a, 8b–c (if applicable), 9a, 9b (if applicable), 10–18. Opened a bank account Needs an EIN for banking purposes only Complete lines 1–5b, 7a–b (if applicable), 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). Purchased a going business3 Created a trust Does not already have an EIN The trust is other than a grantor trust or an IRA trust4 Complete lines 1–18 (as applicable). Complete lines 1–18 (as applicable). Created a pension plan as a plan administrator5 Needs an EIN for reporting purposes Complete lines 1, 3, 4a–5b, 9a, 10, and 18. 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 optional), 8a, 8b–c (if applicable), 9a, 9b (if applicable), 10, and 18. Is administering an estate Needs an EIN to report estate income on Form 1041 Complete lines 1–6, 9a, 10–12, 13–17 (if applicable), and 18. Is a withholding agent for taxes on non-wage income paid to an alien (i.e., individual, corporation, or partnership, etc.) Is a state or local agency 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 (if applicable), 8a, 8b–c (if applicable), 9a, 9b (if applicable), 10, and 18. Serves as a tax reporting agent for public assistance recipients under Rev. Proc. 80-4, 1980-1 C.B. 5817 Complete lines 1, 2, 4a–5b, 9a, 10, and 18. Is a single-member LLC (or similar single-member entity) Needs an EIN to file Form 8832, 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 (Under Sections 6038A and 6038C of the Internal Revenue Code) Complete lines 1–18 (as applicable). Is an S corporation Needs an EIN to file Form 2553, Election by a Small Business Corporation9 Complete lines 1–18 (as applicable). 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 does not have employees. 2 However, do not 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 12month period. The EIN of the terminated partnership should continue to be used. See Regulations section 301.6109-1(d)(2)(iii). 3 Do not use the EIN of the prior business unless you became the “owner” of a corporation by acquiring its stock. 4 However, grantor trusts that do not 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. 5 A plan administrator is the person or group of persons specified as the administrator by the instrument under which the plan is operated. 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. 7 See also Household employer on page 4 of the instructions. Note: State or local agencies may need an EIN for other reasons, for example, hired employees. 8 See Disregarded entities on page 4 of the instructions for details on completing Form SS-4 for an LLC. 9 An existing corporation that is electing or revoking S corporation status should use its previously-assigned EIN.
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