The IRS Form SS-4 (Application for Employer Identification Number) is filed by businesses, estates, trusts, nonprofit organizations, and other entities to apply for a business employer identification number (EIN) from the Internal Revenue Service (IRS).

An EIN is a 9-digit taxpayer identification number (TIN) required for various tax reporting and filing purposes. Businesses also need an EIN to open bank accounts, receive customer payments, and process company payroll.

Who Needs to File Form SS-4?

Most U.S. entities with U.S. owners can apply for an EIN using the IRS’ online portal. Once the application is submitted, the EIN is assigned immediately, and the entity can download the IRS CP 575 (EIN Confirmation Letter). The IRS online EIN application portal is available on the IRS website.

Under some circumstances, the entity must paper file or fax the Form SS-4 to obtain an EIN. Some of those circumstances include:

  • An entity formed in the U.S. with only non-U.S. owners, none of whom have a social security number (SSN) or Individual Taxpayer Identification Number (ITIN).
  • A foreign entity organized outside of the United States
Information Required on the Form SS-4:
  • Legal name of the entity, physical business address, mailing address, and country of organization
  • Name of the responsible party
  • Type of entity (i.e., is the entity a partnership, corporation, trust, estate, etc.)
  • Reason for applying for the EIN
  • Date the business was started or acquired
  • What is the principal business activity and industry of the business
  • Has the entity ever applied for and received an EIN
Video Tutorials

Please view our video tutorials below on Form SS-4 for several scenarios:

Additional Information

New business owners looking for more information can view the IRS Form SS-4 Instructions and visit the IRS website.