What Is the SS-4 Form?
The SS-4 Form is your gateway to an EIN. This short form asks for your business’s name, entity type, and what it sells. You’ll also provide details about its location and primary owner. Once the IRS reviews your form, it provides you with an EIN you can use when hiring employees or getting business financing.
Who Needs an EIN?
The IRS requires businesses to obtain an EIN if any of the following apply:
- You have employees working for you.
- Your business is a corporation or partnership.
- You withhold taxes on income other than wages for a non-resident alien.
- Your business files employment, excise, or alcohol, tobacco, and firearms tax returns.
- You have a Keogh plan.
- You administer certain types of trusts or estates, IRAs, or a non-profit.
- You operate a real estate mortgage investment conduit or farmers’ cooperative.
Even if none of those situations apply to you, you may want an EIN for other purposes. For instance, some banks and credit unions (though not all) ask for an EIN when you get a business bank account or apply for a business loan. You may also need an EIN to apply for particular state or local business licenses, or to use on your annual tax return.
Sole proprietors may not need an EIN if they don’t have employees. Even so, an EIN may lend your business extra credibility and help you build a credit profile. That may be important in the future when it comes time to expand.
Your EIN remains a permanent part of your business record. It stays with you and never expires.
Form SS-4 Changes in 2024
The IRS made two minor changes to the 2024 SS-4 Form. The updates impact employment tax filings and companies in Puerto Rico.
Line 14 gives you a choice between filing Form 944 annually or using quarterly Form 941s. You can elect annual filing if you expect your employer tax liability to be under $1,000.
Generally, the IRS says to check the box in Line 14 only if you expect to pay less than $5,000 in employee wages, or $6,536 if your business is in a US territory such as the Virgin Islands or Guam.
The other change affects businesses based in Puerto Rico. Previously, an SS-4 Form was specifically for the island. Now, Puerto Rico business owners use the same SS-4 Form as companies based in the US.
| Change | Impact |
|---|---|
| Line 14 Update | Choose annual or quarterly filing. |
| Wages Threshold | Under $5,000 ($6,536 in territories). |
| Puerto Rico Forms | Use standard SS-4 Form. |
How to Fill Out Form SS-4
The SS-4 Form contains 18 lines to fill out, but you may not need to worry about every single one. For the most part, it’s uncomplicated and the information you need should be at your fingertips. Use these instructions to complete it.
1. Enter Business Details
Form SS-4 asks for your business information in Lines 1 through 7.
Use Line 1 to enter your company’s name. If you’re a sole proprietor, enter your full legal name in Line 1.
You can provide any trade name or doing business as (DBA) your company uses in Line 2.
Line 3 pertains to estates or trusts. You’ll only fill this out if you’re applying for an EIN on behalf of a trust or estate.
In Lines 4a through 4b, enter your mailing address. This is the address you’ll use on your tax returns.
Your mailing address is where the IRS will contact you if it needs to.
In Lines 5a through 5b, you can enter your organization’s physical address. You only need to fill this out if the physical address differs from your mailing address.
The IRS won’t accept PO boxes as a physical address.
You provide the county and state of your physical business location in Line 6.
Line 7a asks you to identify the responsible party for the company. This is the person with the most control of the business, usually the owner. Enter their name in this line, then put their Social Security number (SSN), EIN, or individual tax identification number (ITIN) in Line 7b.
You’ll use your Social Security number for personal tax returns. An EIN only pertains to business tax returns.
2. Define Entity Structure
Lines 8a, 8b, and 8c only apply to companies with an LLC structure. If your business is an LLC, answer the questions.
In 9a, you define the entity type for which you want an EIN. Most businesses will classify as a sole proprietorship, partnership, corporation, or LLC, but there are other options if those aren’t a fit.
There is no checkbox for LLC. That’s because, for tax purposes, LLCs may elect to file as a partnership or corporation. The IRS automatically presumes an LLC is a partnership if there are two or more members in the LLC. Otherwise, you can select the C or S-corporation tax treatment via IRS Form 8823 or 2553.
A single-member LLC is a disregarded entity unless you select corporation treatment.
Owners of single-member LLCs may check the “Other” box if you’re seeking the EIN because you plan to hire employees. You’ll write “Disregarded entity” or “Disregarded entity-sole proprietorship” in the corresponding space.
Line 9a asks for additional information depending on the box you check. The additional information may be an SSN, TIN, or the form number if you want the business to become a C or S-corporation for tax purposes.
In Line 9b, list the state or foreign company where your business is based.
3. Share Business Details
In Line 10, check why you’re applying for an EIN. That can be anything from hiring employees to opening a bank account. If the reason why you want an EIN isn’t listed, check “Other” and describe your rationale.
If you hire employees, you need to provide them with a Form W-2 at the end of the year.
Line 11 asks for the day you started the business. If it’s a new business, enter the day you plan to open.
In Line 12, enter the last month of your accounting year. Most businesses operate on a calendar basis that ends in December. But you can enter another month if you follow a different accounting schedule.
4. Define Employee Hiring Plans
Lines 13 and 14 concern employees. You’ll enter the number of employees you expect over the next 12 months. If you don’t plan to hire workers, enter 0. You can skip Line 14 if you’re not hiring anyone.
If you hire any freelancers, make sure to provide them with a Form 1099-NEC at the end of the year.
If you do plan to hire employees, think about how much you’ll pay in wages. If you expect to pay more than $5,000 in salaries during the calendar year, you’ll need to file a quarterly Form 941 for employee tax withholdings. That’s true of most businesses that hire workers. In that case, don’t check the box in Line 14.
Businesses that already pay employees enter the first pay date in Line 15.
5. Provide Business Activity Info
In Line 16, check the box that best reflects your company’s activities. If none fit, you can choose “Other” and write a descriptor.
Line 17 asks for more information about your business activities. You’ll write in this information. For example, say you checked the “Retail” box in Line 16. You could use Line 17 to list the major products you sell.
In Line 18, you’ll indicate whether you’ve ever applied for an EIN for your business. If your answer is yes, then list the previous EIN in the write-in field.
6. Sign Form SS-4
To complete your application, write your name out in the appropriate space. Then, you can sign and date it. You may also provide a telephone number or fax number that the IRS can contact you at if it has questions.
If a third party completes your SS-4 Form for you, be sure they enter their information as your designee and sign.
The Online SS-4 Application Option
The IRS provides an online EIN application for qualified businesses. Companies operating within the US may use this option.
To get started, navigate to the IRS website EIN tool. You’ll need all the information provided on the paper SS-4 Form, including your business contact details, entity type, and employee hiring projections. You’ll use them to apply.
The online IRS application is only available Monday through Friday during certain business hours.
If you can’t use the online application, our SS-4 Form editor may be the best option for you.
What Happens After I File the SS-4 Form?
Once you submit the SS-4 Form, the IRS will review your application.
The IRS generally provides EINs quickly. If you mail in your application using Legal Templates SS-4 Form Editor, you may receive your new EIN within four to five weeks. Faxing the completed form can shorten the timeframe to one week.
Once you get your new EIN, make sure to update your financial records. Notify your business banking provider and creditors. If you have a license through a governmental entity, share the EIN with them, too.
You’ll use your EIN on all business-related tax forms going forward. That includes payroll tax returns and reports.
SS-4 Form Checklist for Businesses
Ready to get an EIN for your business? Use our straightforward checklist to complete your SS-4 Form:
- Determine whether you need an EIN
- Gather your business details, including contact and responsible party details
- Fill out Form SS-4
- Verify the form is complete and error-free
- Submit to the IRS
- Wait for a response
- Keep your EIN safe and use it for tax filings, banking, and other business-related needs
Legal Considerations
For many businesses, obtaining an EIN is a fairly simple process. However, you may have unique concerns about the SS-4 Form and how it impacts your organization. We recommend speaking with a qualified advisor if you need tailored tax and business guidance.
At Legal Templates, we aim to simplify the complexities of tax forms that businesses and individuals use, providing you with the tools and resources needed to succeed. Our document editor makes it easy to fill out your tax forms and share copies with your employees or local tax authorities.
Frequently Asked Questions
Is There a Filing Fee?
No, requesting an EIN from the IRS doesn’t cost anything but your time. Simply fill out the form and mail it to the proper service center, and the IRS will prepare an EIN for you.
How Do I Mail My SS-4 to The IRS?
If your business is in the US or Washington, DC, you can mail your SS-4 to:
Internal Revenue Service
Attn: EIN Operation
Cincinnati, OH 45999
The IRS fax number for EIN requests is (855) 641-6935.
How Do I Check My SS-4?
Before sending the IRS your SS-4, review it carefully for any errors. If you provided the IRS with the correct contact information, you should hear back from them soon. If it’s been more than a month, call the IRS at 800-829-4933.
What Should I Do if My EIN Application Is Rejected?
Your SS-4 Form may contain an error. Review it carefully to check for any mistakes. If you find an issue, complete a new application and resubmit it. If your form is accurate but still rejected, contact the IRS directly for assistance.
