8
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
INSTRUCTIONS TO PRINTERS
FORM SS-4, PAGE 2 of 2
MARGINS: TOP 13mm (
1
⁄2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 216mm (8
1
⁄2 ") x 279mm (11")
PERFORATE: NONE
Do I Need an EIN?
File Form SS-4 if the applicant entity does not 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
Hired (or will hire) employees,
including household employees
Opened a bank account
Changed type of organization
Purchased a going business
3
Created a trust
Created a pension plan as a
plan administrator
5
Is a foreign person needing an
EIN to comply with IRS
withholding regulations
Is administering an estate
Is a withholding agent for
taxes on non-wage income
paid to an alien (i.e.,
individual, corporation, or
partnership, etc.)
Is a state or local agency
Is a single-member LLC
Is an S corporation
Does not currently have (nor expect to have)
employees
Does not already have an EIN
Needs an EIN for banking purposes only
Either the legal character of the organization or its
ownership changed (for example, you incorporate a
sole proprietorship or form a partnership)
2
Does not already have an EIN
The trust is other than a grantor trust or an IRA
trust
4
Needs an EIN for reporting purposes
Needs an EIN to complete a Form W-8 (other than
Form W-8ECI), avoid withholding on portfolio assets,
or claim tax treaty benefits
6
Needs an EIN to report estate income on Form 1041
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
Serves as a tax reporting agent for public assistance
recipients under Rev. Proc. 80-4, 1980-1 C.B. 581
7
Needs an EIN to file Form 8832, Classification
Election, for filing employment tax returns, or for
state reporting purposes
8
Needs an EIN to file Form 2553, Election by a Small
Business Corporation
9
Complete lines 1, 2, 4a–8a, 8b–c (if applicable), 9a,
9b (if applicable), and 10–14 and 16–18.
Complete lines 1, 2, 4a–6, 7a–b (if applicable), 8a,
8b–c (if applicable), 9a, 9b (if applicable), 10–18.
Complete lines 1–5b, 7a–b (if applicable), 8a, 8b–c
(if applicable), 9a, 9b (if applicable), 10, and 18.
Complete lines 1–18 (as applicable).
Complete lines 1–18 (as applicable).
Complete lines 1–6, 9a, 10–12, 13–17 (if applicable),
and 18.
Complete lines 1–5b, 7a–b (SSN or ITIN optional),
8a, 8b–c (if applicable), 9a, 9b (if applicable), 10,
and 18.
Complete lines 1, 3, 4a–5b, 9a, 10, and 18.
Complete lines 1, 2, 3 (if applicable), 4a–5b, 7a–b (if
applicable), 8a, 8b–c (if applicable), 9a, 9b (if
applicable), 10 and 18.
Complete lines 1, 2, 4a–5b, 9a, 10 and 18.
Complete lines 1–18 (as applicable).
Complete lines 1–18 (as applicable).
1
2
3
Do not use the EIN of the prior business unless you became the “owner” of a corporation by acquiring its stock.
4
However, grantor trusts that do not 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 on page 4 of the instructions. Note. State or local agencies may need an EIN for other reasons, for example, hired employees.
8
Most LLCs do not need to file Form 8832. See Limited liability company (LLC) on page 4 of 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.
Complete lines 1–18 (as applicable).
Form SS-4 (Rev. 7-2007)
Page 2
Printed on recycled paper
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 does not have employees.
However, do not 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).