This Form SS-4 guide explains the IRS Application for Employer Identification Number. Form SS-4 applies for an employer identification number under the IRS application rules. An EIN identifies a taxpayer entity; it is not by itself a business license or approval of a tax classification. The entity name, responsible-party information and reason for applying should match the actual organization.
Reviewed October 31, 2026. This is an independent guide. The version and availability information below identifies the IRS documents used for this page.
What Form SS-4 does and who prepares it
A responsible applicant uses the EIN application process for the entity or other taxpayer that needs an employer identification number.
For the connected reporting route, see Form 8832. Keep the role of that document separate from the task explained on this page.
| Official form | Form SS-4 |
|---|---|
| IRS title | Application for Employer Identification Number |
| Guide period | the applicable reporting period |
| Target version | Dec 2025 |
| Availability | Current IRS catalog PDF |
| Last checked | October 31, 2026 |
Get the Form SS-4 PDF and check its status
Use the IRS source to confirm the document before completing a real filing. The download link is a reference to the official file; it is not a statement that every copy inside the PDF may be printed and submitted. Follow any instructions about electronic filing, scannable copies, recipient copies or attachments.
Which version of Form SS-4 should you use?
This form follows a revision or continuing-use format rather than a new title for every calendar year. Check the revision printed on the document and the period requested inside it. A revision date, transaction date and tax year are different pieces of information. The current document should be read with the instructions that apply to the actual transaction or return.
Records to gather for Form SS-4
- Legal entity name.
- Formation and ownership details.
- Responsible-party information.
- Mailing and business addresses.
- Reason for the EIN request.
Keep a working reconciliation with these records. It should show the source of each reported item, any correction made before filing and the reason a different amount appears on a connected form. This is especially useful when a statement is corrected or a prior-year balance continues into the current calculation.
How to work through Form SS-4
- Confirm applicability. Start with the purpose, filer category and version of the form. Complete any eligibility or applicability question before spending time on the numerical calculation.
- Prepare the source workpapers. Gather the records listed below and reconcile their totals. Keep prior-year balances, current-year transactions and estimated payments separate where they serve different purposes.
- Complete dependent calculations first. When a line refers to another form, schedule or worksheet, finish that supporting calculation first. Preserve any classification, limitation and carryforward information.
- Follow the line sequence. Use the actual line labels and arithmetic in the applicable form. A line number from an older version may refer to something different after a revision.
- Reconcile the filing package. Check names, identifying numbers, tax periods, totals and required attachments. Then use the filing method, signature process and deadline that apply to this filer and form.
Form-specific IRS instructions and reporting details
The following points retain the operative wording of the IRS documents linked above. Read each point with its stated conditions and the applicable form version. References to another form or section describe a connected requirement; they do not mean that every reader must file every referenced document.
General Instructions Use these instructions to complete Form SS-4, Application for Employer Identification Number (EIN). Also, see Do I Need an EIN? on page 2 of Form SS-4.
New location for fax numbers and mailing addresses. Applying for your EIN electronically, if possible, is recommended. See How To Apply for an EIN, later. If you are faxing or mailing your Form SS-4, you will find the fax numbers and mailing addresses have been moved to Apply by fax and Apply by mail, respectively, later.
An EIN is for use in connection with your business activities only. Don’t use your EIN in place of your social security number (SSN) or individual taxpayer identification number (ITIN).
Additional reporting conditions
Apply for an EIN online. If you have a legal residence, principal place of business, or principal office or agency in the United States or U.S. territories, you can receive an EIN online and use it immediately to file a return or make a payment. Go to the IRS website at IRS.gov/EIN. The principal officer, general partner, grantor, owner, trustor, etc., must have a valid taxpayer identification number (SSN, EIN, or ITIN) in order to use the online application.
Taxpayers who apply online have an option to view, print, and save their EIN assignment notice at the end of the session. Authorized third-party designees, see Line 18, later. If you have NO legal residence, principal place of business, or principal office or agency in the United States or U.S. territories, you can’t use the online application to obtain an EIN. Please use one of the other methods to apply.
Calculations and supporting information
Apply by telephone—option available to international applicants only. If you have NO legal residence, principal place of business, or principal office or agency in the United States or U.S. territories, you may call 267-941-1099 (not a toll-free number), 6:00 a.m. to 11:00 p.m. (Eastern time), Monday through Friday, to obtain an EIN. The person making the call must be authorized to receive the EIN and answer questions concerning Form SS-4.
Complete the Third Party Designee section only if you want to authorize the named individual to receive the entity’s EIN and answer questions about the completion of Form SS-4. The designee’s authority terminates at the time the EIN is assigned and released to the designee. You must complete the signature area for the authorization to be valid. Note: It will be helpful to complete Form SS-4 before contacting the IRS. An IRS representative will use the information from Form SS-4 to establish your account and assign you an EIN.
Write the number you’re given on the upper right corner of the form and sign and date it. Keep this copy for your records. If requested by an IRS representative, mail or fax the signed Form SS-4 (including any third-party designee authorization) within 24 hours to the IRS address provided by the IRS representative.
The following forms and instructions may be useful to filers of Form SS-4. • Form 11-C, Occupational Tax and Registration Return for Wagering. • Form 637, Application for Registration (For Certain Excise Tax Activities). • Form 720, Quarterly Federal Excise Tax Return.
Exceptions and related reporting
Responsible party defined. The “responsible party” is the person who ultimately owns or controls the entity or who exercises ultimate effective control over the entity.
The person identified as the responsible party should have a level of control over, or entitlement to, the funds or assets in the entity that, as a practical matter, enables the person, directly or indirectly, to control, manage, or direct the entity and the disposition of its funds and assets. • For entities with shares or interests traded on a public exchange, or that are registered with the Securities and Exchange Commission, the responsible party: (a) If the entity is a corporation, is the principal officer; and (b) If the entity is a partnership, is a general partner.
The general requirement that the responsible party be an individual applies to these entities. For example, if a corporation is the general partner of a publicly traded partnership for which Form SS-4 is filed, then the responsible party of the partnership is the principal officer of the corporation.
Further form details
• For tax-exempt organizations, the responsible party is generally the same as the “principal officer” as defined in the Form 990 instructions. • For government entities, the responsible party is generally the agency or agency representative in a position to legally bind the particular government entity. • For trusts, the responsible party is a grantor, owner, or trustor. • For decedent estates, the responsible party is the executor, administrator, personal representative, or other fiduciary. File Form 8822-B to report any subsequent changes to responsible party information.
Any entity with an EIN is required to report a change in its “responsible party” on lines 8 and 9 within 60 days of the change. See Regulations section 301.6109-1(d)(2)(ii).
Line 9a. Type of entity. Check the box that best describes the type of entity applying for the EIN. If you’re an alien individual with an ITIN previously assigned to you, enter the ITIN in place of a requested SSN.
Further form details
If the organization is covered by a group exemption letter, enter the 4-digit group exemption number (GEN) in the last entry. (Don’t confuse the GEN with the 9-digit EIN.) If you don’t know the GEN, contact the parent organization. See Pub. 557 for more information about group exemption letters. If the organization is a section 527 political organization, check the Other nonprofit organization box and specify “Section 527 organization” in the space to the right.
To be recognized as exempt from tax, a section 527 political organization must electronically file Form 8871, Political Organization Notice of Section 527 Status, within 24 hours of the date on which the organization was established. The organization may also have to file Form 8872, Political Organization Report of Contributions and Expenditures. Form 8872 must be filed electronically. Go to IRS.gov/PolOrgs for more information. Estate. An estate is a legal entity created as a result of a person's death. Enter the SSN or ITIN of the deceased person in the space provided. Plan administrator.
If the plan administrator is an individual, enter the plan administrator's taxpayer identification number (TIN) in the space provided.
Reading the lines and boxes
These selected labels come from the linked target PDF. They are a reading aid, not a replacement for the full line instructions or a completed calculation. Match the label and document version before transferring any amount.
| Line or box | Label in the source form | What to check |
|---|---|---|
| 1 | Legal name of entity (or individual) for whom the EIN is being requested | Use the identity of the person or entity requested on this line. Check that the name and identification number agree with the underlying tax records. |
| 2 | Trade name of business (if different from name on line 1) | Use the identity of the person or entity requested on this line. Check that the name and identification number agree with the underlying tax records. |
| 4a | Mailing address (room, apt., suite no. and street, or P.O. box) 5a | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 4b | City, state, and ZIP code (if foreign, see instructions) | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 6 | County and state where principal business is located | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
Further selected fields
| Line or box | Label in the source form | What to check |
|---|---|---|
| 7a | Name of responsible party | Use the identity of the person or entity requested on this line. Check that the name and identification number agree with the underlying tax records. |
| 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 | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 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 | Use the identity of the person or entity requested on this line. Check that the name and identification number agree with the underlying tax records. |
| 3 | Don’t use the EIN of the prior business unless you became the “owner” of a corporation by acquiring its stock. | Use the identity of the person or entity requested on this line. Check that the name and identification number agree with the underlying tax records. |
| 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, | Identify the income or transaction category before entering a total. Preserve the distinction between gross amounts, adjustments and the resulting taxable or reportable figure. |
A practical example
A newly formed business reviews whether it needs an EIN and which application method applies. It checks the legal name and responsible-party details and retains the IRS assignment notice with its permanent records.
This example illustrates the order of the review. It does not assume an unverified deduction, exemption, treaty rate or final tax amount. The applicable form instructions and the actual records determine the result.
Common mistakes to avoid with Form SS-4
- Do not request duplicate EINs for the same circumstance without checking the rules.
- An EIN does not replace an entity classification or S election.
- Use the permitted IRS application method for the applicant facts.
Questions about Form SS-4
Does receiving or downloading this form mean I must file it?
A responsible applicant uses the EIN application process for the entity or other taxpayer that needs an employer identification number. The form purpose and the applicable filing or furnishing conditions determine the action. Downloading a blank PDF does not itself create a filing obligation or establish eligibility for a tax benefit.
Is the revision date always the same as the tax year?
No. Some forms show a tax year, while continuing-use forms show a revision date and ask separately for the reporting period. Check the actual document and instructions. Do not relabel a payment or transaction solely because it was reported in a later calendar year.
What should I do if the underlying information is wrong?
Do not request duplicate EINs for the same circumstance without checking the rules. Keep the original record and the correction trail. The issuer correction process, an amended return and an updated certificate can be different procedures. Choose the process that matches the document and the actual error.
Which records should I keep with the completed form?
Retain the source documents, applicable worksheets, submitted version and filing or furnishing confirmations. For this form, the working file should include legal entity name, formation and ownership details, responsible-party information. Keep continuing balances and prior-year support for as long as they remain relevant under the applicable recordkeeping rules.
Related forms and next steps
Use these guides when the connected issue applies to your records. Each page has its own purpose, reporting year and availability status.