Form SS-4 (Rev. December 2019)

Department of the Treasury Internal Revenue Service

Go to www.irs.gov/FormSS4 for instructions and the latest information. See separate instructions for each line.▶ Keep a copy for your records.

6 County and state where principal business is located

Is this application for a limited liability company (LLC)

8bIf 8a is “Yes,” enter the number of

If 8a is “Yes,” was the LLC organized in the United States?.

If a corporation, name the state or foreign country (if

Date business started or acquired (month, day, year See instructions.

If you expect your employment tax liability to be $1,000 or

Highest number of employees expected in the next 12 months (enter -0- if none If no employees expected, skip line 14.

less in a full calendar year and want to file Form 944 annually instead of Forms 941 quarterly, check here. (Your employment tax liability generally will be $1,000 or less if you expect to pay $5,000 or less in total wages

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) .

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.

Designee’s telephone number (include area code)

Under penalties of perjury, I declare that I have examined this application, and to the best of my knowledge and belief, it is true, correct, and complete.

Applicant’s telephone number (include area code)

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.

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, 1 or other document. See also the separate instructions for each line on Form SS-4.

doesn’t currently have (nor expect to have) employees

complete lines 1, 2, 4a–8a, 8b–c (if applicable), 9a, 9b (if applicable), and 10–14 and 16–18.

hired (or will hire) employees, including household employees

complete lines 1, 2, 4a–6, 7a–b, 8a, 8b–c (if applicable), 9a, 9b (if applicable), 10–18.

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.

either the legal character of the organization or its ownership changed (for example, you incorporate a 2 sole proprietorship or form a partnership)

complete lines 1–18 (as applicable

complete lines 1–18 (as applicable

the trust is other than a grantor trust or an IRA 4 trust

complete lines 1–18 (as applicable

created a pension plan as a 5 plan administrator

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, 6 or claim tax treaty benefits

complete lines 1–5b, 7a–b (SSN or ITIN as applicable), 8a, 8b–c (if applicable), 9a, 9b (if applicable), 10, and 18.

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.

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 8 tax returns, or for state reporting purposes , 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

needs an EIN to file Form 2553, Election by a Small 9 Business Corporation

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. 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(d2iii Don’t use the EIN of the prior business unless you became the “owner” of a corporation by acquiring its stock. 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. A plan administrator is the person or group of persons specified as the administrator by the instrument under which the plan is operated. Entities applying to be a Qualified Intermediary (QI) need a QI-EIN even if they already have an EIN. See Rev. Proc. 2000-12. See also Household employer agent in the instructions. Note: State or local agencies may need an EIN for other reasons, for example, hired employees. See Disregarded entities in the instructions for details on completing Form SS-4 for an LLC. An existing corporation that is electing or revoking S corporation status should use its previously-assigned EIN.