Form SS-4

Frequently asked questions about Form SS-4

Form SS-4, Application for Employer Identification Number, is used by businesses, organizations and other entities to apply for an Employer Identification Number (EIN) from the IRS. An EIN is a nine-digit federal tax identification number used to identify an entity for tax filing and reporting purposes.

What is Form SS-4 used for?

Form SS-4 is used to apply for an EIN. The IRS uses the information provided on the application to establish the entity's federal tax account.

An EIN may be required when an entity:

• Hires employees
• Operates as a corporation, partnership or certain other business structures
• Files certain federal tax returns
• Withholds taxes on income other than wages
• Opens a business bank account
• Has a Keogh or solo 401(k) retirement plan

Is Form SS-4 the same as Form W-9?

No. Form SS-4 is used to apply for a new EIN from the IRS, while Form W-9 is used to provide an existing taxpayer identification number to a person or business that needs it for information reporting.

Form SS-4 is submitted when an EIN is needed. Form W-9 is generally provided later when a business, independent contractor or other taxpayer needs to share its existing tax identification number with a payer.

How to apply for an EIN with Form SS-4

The IRS provides several ways to apply for an EIN. An entity should use only one application method to avoid receiving duplicate EINs.

• Online: Available to eligible applicants with a U.S. or U.S. territory principal place of business, office or agency. The EIN is issued immediately after the application is completed and can be saved with the EIN confirmation.
• By fax: Form SS-4 can be faxed to the IRS. Applicants with a fax number can generally receive their EIN by fax within four business days.
• By mail: A completed Form SS-4 can be mailed to the IRS. Processing generally takes about four weeks.
• By phone: International applicants without a U.S. legal residence, principal place of business or office can apply by calling the IRS at 267-941-1099. This number is not toll-free.

The responsible party listed on Form SS-4 generally must be an individual who has an SSN, ITIN or EIN, with limited exceptions for certain government entities and other applicants.

Where to send Form SS-4

The appropriate IRS fax number or mailing address depends on the entity's principal place of business, office or agency. IRS fax numbers and mailing instructions can change, so the current Form SS-4 instructions should be checked before submitting an application. For applicants located in the 50 states or District of Columbia, Form SS-4 can generally be faxed to 855-641-6935 or mailed to:

Internal Revenue Service

Attn: EIN Operation

Cincinnati, OH 45999

For applicants located in a U.S. territory or outside the United States, Form SS-4 can generally be faxed to 855-215-1627 from within the United States or 304-707-9471 from outside the United States. Mail applications to:

Internal Revenue Service

Attn: EIN International Operation

Cincinnati, OH 45999

How much does it cost to apply for an EIN?

Applying for an EIN directly through the IRS is free. Processing time depends on the application method.

• Online: The EIN is issued immediately during the application session when eligible.
• By fax: Generally within four business days
• By mail: Generally about four weeks
• By phone: International applicants can generally receive the EIN during the call after the application information is verified.

How to get a copy of an EIN confirmation

The IRS issues a CP 575 notice when an EIN is assigned. The IRS does not issue a duplicate CP 575 notice.

If the original notice is lost, an authorized individual can request an EIN verification letter, known as Letter 147C, from the IRS. The letter confirms the entity's EIN and can be used when proof of the EIN is required.

The IRS Business and Specialty Tax Line can be reached at 800-829-4933 during its current operating hours. An owner, officer, trustee or authorized representative can request EIN verification.

Prepare Form SS-4 with Lumin

Complete the required information in Lumin's fillable Form SS-4 template to prepare an application for an Employer Identification Number (EIN). Add the necessary business or entity details, review the completed form for accuracy, then download the finished document. The completed Form SS-4 can then be submitted to the IRS using the application method that applies to the business or entity.