Fill Form SS-4 online
Application for Employer Identification Number
Quick answer: Form SS-4 is the application for an Employer Identification Number (EIN), the 9-digit federal tax ID for businesses, trusts, estates and other entities. Most US applicants can skip the paper form and get an EIN free and instantly through the IRS online application. Use the paper SS-4 if you apply by fax or mail, or if you are an international applicant who cannot apply online. The current version is Rev. December 2025.
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Form SS-4 in short
Form SS-4 is the application for an Employer Identification Number (EIN), the 9-digit federal tax ID for businesses, trusts, estates and other entities. Most US applicants can skip the paper form and get an EIN free and instantly through the IRS online application. Use the paper SS-4 if you apply by fax or mail, or if you are an international applicant who cannot apply online.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | Rev. December 2025 (checked 2026-10-25) |
| Who fills it in | Employers, corporations, partnerships, LLCs, trusts, estates, churches, government agencies, Indian tribal entities, and certain individuals who need an EIN and do not already have one. For example, a new business, a business that hires employees, an entity that needs an EIN only for a bank account, or a foreign person who needs an EIN for IRS withholding rules. |
| Who receives it | The IRS (EIN Operation in Cincinnati for mail, or the Fax-TIN numbers for fax). Online applicants do not send the form at all. |
| Where to send it | Online: free at irs.gov/EIN for entities formed in the US or a US territory with a principal place of business there, if the responsible party has an SSN or ITIN. Fax: 855-641-6935 if you are in a US state or DC; 855-215-1627 (from within the US) or 304-707-9471 (from outside the US) for US territories. Mail: Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999 for US states and DC; Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999 for territories and international applicants. International applicants can also call 267-941-1099 (not toll free), 6:00 a.m. to 11:00 p.m. Eastern Time, Monday through Friday. |
| Deadline | No fixed deadline. Apply before you need the EIN, for example before your first employment tax return, bank account or tax filing. Online gives the EIN right away. Fax generally takes about 4 business days. By mail, the IRS says to apply 4 to 5 weeks before you need the number. |
| Fee | None. The IRS does not charge for an EIN and warns about websites that charge for one. |
| Official links | Official page · Official PDF · Official instructions |
What changed
The current form is Rev. December 2025 with instructions dated December 2025. The instructions moved the fax numbers and mailing addresses into the Apply by fax and Apply by mail sections. Telephone EIN service is now only for international applicants. The line 14 option to file Form 944 annually was reinstated in March 2024.
How to fill out Form SS-4, line by line
| Line 1 | Legal name of entity (or individual) Enter the exact legal name as it appears on the formation documents, trust document or Social Security card. This is the name the IRS will tie to the EIN. |
| Line 2 | Trade name of business Enter a DBA or trade name only if it is different from line 1. Leave blank if you do not use one. |
| Line 3 | Executor, administrator, trustee, care of name For a trust or estate, enter the trustee or executor. Otherwise use it for a care of name if mail should go to a specific person. |
| Lines 4a and 4b | Mailing address Where the IRS should send mail, including your EIN confirmation notice. A P.O. box is allowed here. |
| Lines 5a and 5b | Street address The physical location of the business if it is different from the mailing address. Do not enter a P.O. box. |
| Line 6 | County and state of principal business Enter the county and state where the business is mainly located. |
| Lines 7a and 7b | Responsible party and SSN, ITIN, or EIN The responsible party is the individual who ultimately owns or controls the entity, not a nominee. Enter that person's SSN or ITIN. Only government entities use an EIN here. If the person has no SSN or ITIN and cannot get one, the instructions say to enter foreign or N/A on line 7b. |
| Lines 8a to 8c | LLC questions Say whether the applicant is an LLC, how many members it has, and whether it was organized in the United States. |
| Line 9a | Type of entity Check one box only. By default a single-member LLC is disregarded and a multi-member LLC is a partnership. If the LLC will be taxed as a corporation, check Corporation and enter the return form number, such as 1120 or 1120-S. |
| Line 9b | State or country of incorporation Only for corporations. Enter the state or foreign country where the corporation was formed. |
| Line 10 | Reason for applying Check only one box, such as Started new business, Hired employees or Banking purpose. Do not enter N/A. |
| Line 11 | Date business started or acquired Enter the start or acquisition date as month, day and year. |
| Line 12 | Closing month of accounting year Enter the last month of your tax year. Many businesses use December. Partnerships, personal service corporations and trusts have special rules in the instructions. |
| Line 13 | Highest number of employees expected Enter the most employees you expect in the next 12 months, split into agricultural, household and other. Enter 0 if none and skip line 14. |
| Line 14 | Elect to file Form 944 annually Check this box if you expect employment tax of $1,000 or less for the full year and want to file one Form 944 instead of four Forms 941. The form says this generally means $5,000 or less in total wages ($6,536 or less in a US territory). |
| Line 15 | First date wages paid Enter the date you first paid or will first pay wages. Withholding agents enter the date income will first be paid to a nonresident alien. |
| Lines 16 and 17 | Principal activity and product or service Check the one box that best fits the main business activity, then describe what you sell, build, produce or do in plain words. |
| Line 18 | Previous EIN Say whether this entity has ever applied for and received an EIN. If yes, write the old EIN. |
| Third Party Designee | Designee name, address, phone and fax Fill this in only if you want someone else, such as an accountant, to receive the EIN and answer questions about the form. Their authority ends once the EIN is assigned and released. |
| Signature | Name, title, signature and date Signed by the individual, a principal officer of a corporation, an authorized partner or member, or the fiduciary of a trust or estate. Add a fax number if you want the EIN faxed back. |
Common mistakes to avoid
- Paying a private website for an EIN when the IRS issues it free.
- Entering a company or nominee as the responsible party on line 7a instead of the individual who actually owns or controls the entity.
- Checking more than one box on line 9a or line 10.
- Choosing Corporation on line 9a for an LLC that has not elected corporate tax treatment, or the reverse.
- Applying again by a second method while the first application is still pending. The IRS says to use only one method per entity.
- Leaving out a return fax number when applying by fax, so the EIN cannot be faxed back.
- Getting a new EIN when only the business name or address changed. Those changes do not need a new EIN.
- Using a P.O. box on line 5a, which asks for a street address.
Questions about Form SS-4
Can I get an EIN online instead of filing Form SS-4?
Yes, if the entity is formed in the US or a US territory, its principal place of business is there, and the responsible party has an SSN or ITIN. The online application is free and gives you the EIN at the end of the session.
How long does it take to get an EIN with Form SS-4?
By fax the IRS says generally about 4 business days. By mail it takes about 4 weeks, so the IRS suggests applying 4 to 5 weeks before you need it. Online is immediate.
How do foreign owners without an SSN or ITIN get an EIN?
They cannot use the online application. They can fax or mail Form SS-4, or call the international line at 267-941-1099. The instructions say to enter foreign or N/A on line 7b if the responsible party has no SSN or ITIN and cannot get one.
Do I need a new EIN if my business changes its name or address?
No. The SS-4 form notes say not to apply for a new EIN if only the name changed. Address and responsible party changes are reported on Form 8822-B.
Is there a fee for an EIN?
No. The EIN is free from the IRS.
How many EINs can I get in one day?
The IRS issues only one EIN per responsible party per day.
Related forms
Form 2553Election by a Small Business CorporationForm 941Employer's Quarterly Federal Tax ReturnForm 2848Power of Attorney and Declaration of RepresentativeForm 8821Tax Information AuthorizationForm W-9Request for Taxpayer Identification Number and CertificationForm W-7Application for IRS Individual Taxpayer Identification Number
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Sources
Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.