• Form SS-4 (Rev. December 2025)Application for Employer Identification Number

    (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.
  • 8a Is this application for a limited liability company (LLC) (or a foreign equivalent)?
  • 8c 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.
  • 10 Reason for applying (check only one box)
  • 11 Date business started or acquired (month, day, year). See instructions.
     - -
    2 digit month, 2 digit day, 4 digit year
  • 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)
     - -
    2 digit month, 2 digit day, 4 digit year
  • 16 Check one box that best describes the principal activity of your business.
  • 18 Has the applicant entity shown on line 1 ever applied for and received an EIN?

  • 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.
  • Format: (000) 000-0000.
  • Format: (000) 000-0000.
  • Format: (000) 000-0000.
  • Date
     - -
    2 digit month, 2 digit day, 4 digit year
  • Format: (000) 000-0000.

  • Do I Need an EIN?

    See below to determine whether you need an EIN. However, for further information on applying for an EIN, including how to submit EIN application, see the separate instructions at www.irs.gov/FormSS4
  • 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.

  • 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.

    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).
    purchased a going business³ doesn't already have an EIN complete lines 1-18 (as applicable).
    created a trust the trust is other than a grantor trust or an IRA trust⁴ 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, 7a-b, 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 as applicable), 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 1-7b, 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. 581⁷ complete lines 1, 2, 4a-5b, 7a-b, 9a, 10, and 18.
    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).
    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 doesn't have employees.

    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).

    3 Don't use the EIN of the prior business unless you became the "owner" of a corporation by acquiring its stock.

    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.

    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 agent in the instructions. Note: State or local agencies may need an EIN for other reasons, for example, hired employees.

    8 See Disregarded entities in 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.

  •  
  • Should be Empty: