IRS SS-4 Instructions – How to Properly Complete Form SS-4 for an EIN?

IRS SS-4 Instructions – In today’s business landscape, obtaining an Employer Identification Number (EIN) is a crucial step for starting a company, hiring employees, or managing tax obligations. Form SS-4, officially known as the Application for Employer Identification Number, is the IRS document used to apply for this essential nine-digit identifier. Whether you’re a sole proprietor, corporation, partnership, or trust, understanding the IRS SS-4 instructions ensures a smooth application process. This guide provides a comprehensive, step-by-step walkthrough on how to complete Form SS-4 properly, drawing from the latest official IRS guidelines to help you avoid delays and common errors.

What is Form SS-4 and Why Do You Need an EIN?

Form SS-4 is the IRS form specifically designed for applying for an EIN, which functions like a Social Security Number for businesses. It’s required for tax filing, reporting, opening business bank accounts, and complying with IRS regulations. An EIN is necessary if your entity:

• Operates as a corporation or partnership.
• Hires employees or pays wages.
• Files employment, excise, or alcohol/tobacco/firearms tax returns.
• Withholds taxes on income paid to nonresident aliens.
• Manages trusts, estates, or pension plans.
• Is a disregarded entity (like a single-member LLC) needing to report employment or excise taxes.

Sole proprietors may not always need an EIN but should apply if they plan to hire workers or establish a retirement plan. Without an EIN, you can’t legally conduct certain business activities, and applying incorrectly can lead to processing delays or multiple EIN assignments.

Preparing to Complete Form SS-4: What You’ll Need?

Before starting, gather essential information to ensure accuracy:

• Legal name of the entity or individual.
• Trade name (DBA) if applicable.
• Mailing and physical addresses.
• Responsible party’s name and Taxpayer Identification Number (TIN, such as SSN, ITIN, or EIN).
• Business start or acquisition date.
• Type of entity (e.g., LLC, corporation).
• Reason for applying.
• Projected employee numbers and wage payment dates.
• Principal business activity and product/service details.

Download the latest Form SS-4 (Rev. December 2025) from the IRS website. Review the instructions thoroughly, as entering “N/A” for inapplicable lines is required to avoid rejections.

How to Fill Out Form SS-4?

Follow this line-by-line breakdown based on the official IRS instructions to complete the form accurately. Type or print clearly, and keep a copy for your records.

Lines 1-3: Entity Name and Contact Information

• Line 1: Enter the legal name of the entity (e.g., from your charter or Social Security card). For sole proprietors, use your full personal name; for trusts, use the name from the trust document.
• Line 2: Provide the trade name (DBA) if different from Line 1.
• Line 3: Input the name of the executor, trustee, or “care of” person if applicable.

Lines 4-6: Addresses and Location

• Lines 4a-4b: Mailing address, including city, state, ZIP, and country if foreign.
• Lines 5a-5b: Physical street address if different (no P.O. boxes).
• Line 6: County and state of the principal business location.

Lines 7-9: Responsible Party and Entity Type

• Lines 7a-7b: Name and TIN of the responsible party (the individual controlling the entity’s funds and assets). Report changes via Form 8822-B within 60 days.
• Lines 8a-8c: For LLCs, indicate yes/no, number of members, and if organized in the U.S.
• Line 9a: Check the entity type (e.g., sole proprietor, corporation). Specify details like form numbers (e.g., 1120 for corporations) or “disregarded entity” for certain LLCs.
• Line 9b: State or foreign country of incorporation if a corporation.

Lines 10-12: Reason and Dates

• Line 10: Select one reason (e.g., “Started new business” and specify type).
• Line 11: Business start or acquisition date (month, day, year).
• Line 12: Closing month of your accounting year (e.g., December for calendar year).

Lines 13-15: Employees and Taxes

• Line 13: Highest expected employees in the next 12 months by category (agricultural, household, other). Enter 0 if none.
• Line 14: Check if you qualify and want to file Form 944 annually (for low employment tax liability).
• Line 15: First date wages/annuities were paid or will be paid.

Lines 16-18: Business Activity and History

• Line 16: Principal industry (e.g., real estate, manufacturing).
• Line 17: Detailed description of products, services, or work (e.g., “Residential construction”).
• Line 18: Indicate if you’ve previously received an EIN and provide it if yes.

Third-Party Designee and Signature

• Optionally authorize a designee to receive your EIN.
• Sign and date as the applicant, including title (e.g., owner, president).

How to Submit Form SS-4? (Online, Mail, Fax, or Phone Options)

The IRS recommends applying online for fastest processing. Here’s how:

• Online: Visit IRS.gov/EIN; available Monday-Friday, 7 a.m.-10 p.m. ET. Receive your EIN immediately if eligible (U.S.-based applicants with a valid TIN).
• Fax: Send to 855-641-6935 (50 states/DC) or 855-215-1627 (U.S. territories/international within U.S.) or 304-707-9471 (outside U.S.). Expect response in 4 business days.
• Mail: Allow 4-5 weeks. Send to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999 (U.S. states/DC) or Attn: EIN International Operation, Cincinnati, OH 45999 (international).
• Phone: For international applicants only; call 267-941-1099 (6 a.m.-11 p.m. ET, Monday-Friday).

Limit one EIN per responsible party per day. Track status by calling 800-829-4933 if needed.

Common Mistakes to Avoid When Completing Form SS-4

To prevent rejections or delays:

• Don’t apply for multiple EINs unnecessarily (e.g., one per DBA for sole proprietors).
• Avoid using abbreviations or incorrect legal names.
• Check only one box on Line 10.
• Ensure the responsible party has a valid TIN for online applications.
• Don’t forget to report changes with Form 8822-B.
• For disregarded entities, correctly classify without assuming defaults.

Frequently Asked Questions About IRS Form SS-4

How long does it take to get an EIN?

Online: Immediate. Fax: 4 business days. Mail: 4-5 weeks.

Can I apply for an EIN without a Social Security Number?

Foreign responsible parties can apply by fax/mail/phone without an SSN/ITIN, entering “foreign” on Line 7b.

What if I make a mistake on my application?

Contact the IRS at 800-829-4933 to correct errors, or file a new form if necessary.

Is there a fee to apply for an EIN?

No, the application is free.

Do I need to renew my EIN?

No, EINs are permanent unless your business structure changes significantly.

By following these IRS SS-4 instructions, you’ll secure your EIN efficiently and compliantly. For the most up-to-date details, always refer to official IRS resources. Start your application today to keep your business on track.