Form SS-4 Instructions, Line by Line

Lines 1 to 6: who and where

• Line 1, legal name. Exactly as the state recorded it for an LLC or corporation, suffix included. A sole proprietor’s legal name is the owner’s own name. An estate is “Estate of [name]”. A trust is the name in the trust document. Character for character; this is the name the IRS will match against, and a mismatch with state records is a common source of a 101.
• Line 2, trade name. The DBA, if any. Optional.
• Line 3, care of. A person’s name if IRS mail should be addressed to someone, such as the executor of an estate or the trustee of a trust.
• Lines 4a and 4b, mailing address. Where IRS notices go. A registered agent’s address is acceptable if you want them there.
• Lines 5a and 5b, street address. Only if different from the mailing address. No P.O. boxes.
• Line 6, county and state of principal business. The county is the one people forget to look up.

Line 7: the responsible party

A real person who controls, manages or directs the entity and its funds. Their name on 7a and their SSN, ITIN or EIN on 7b. For a single-member LLC it is the owner; for a corporation, a principal officer; for a partnership, a general partner; for an estate, the executor; for a trust, the trustee; for a nonprofit, the president or director. It cannot be another company unless that company is a government entity, and it cannot be a lawyer or accountant acting for the applicant. Changing the responsible party later requires Form 8822-B within 60 days.

Line 8: LLC questions

8a asks whether the applicant is an LLC. 8b asks how many members. 8c asks whether it was organised in the United States. These feed the default classification: one member is disregarded, two or more is a partnership, unless an election is made.

Line 9a: the entity type

The most consequential box on the form. The choices and the traps:

• Sole proprietor. Enter the owner’s SSN or ITIN beside it. Used by individuals and household employers.
• Partnership. Multi-member LLCs with default treatment tick this.
• Corporation. Enter the form number the entity will file, 1120 or 1120-S. Only for entities that are or elect to be corporations for tax. A nonprofit corporation does not tick this.
• Estate. Enter the decedent’s SSN beside it.
• Trust. Enter the grantor’s SSN or ITIN beside it.
• Other nonprofit organization. Specify the type. This is the box for charities, churches that are not using the church box, and associations.
• Other. Where a single-member LLC with default treatment goes: write “Disregarded entity” and the owner’s name. This is the line most single-member LLC owners get wrong, by ticking Sole proprietor, which issues the EIN to the person instead of the LLC.

Line 9b asks a corporation for its state or country of incorporation.

Line 10: reason for applying

Started new business, hired employees, banking purpose, changed type of organization, purchased going business, created a trust, created a pension plan, or other. “Banking purpose” is legitimate for a sole proprietor who wants the number for an account. “Created a trust” must specify the trust type. An estate uses “Other” with a note.

Line 11: the date

The date the business started or was acquired. For an LLC or corporation, the state formation date. For an estate, the date of death. For a trust, the date the trust was funded. Not the date you are filling in the form, and not the date you decided to start.

Lines 12 to 18: the rest

• Line 12, closing month of accounting year. December for almost everyone.
• Line 13, employees expected in the next 12 months. Zero is fine. If you enter employees, the IRS will expect payroll returns.
• Line 14. Whether you want to file employment tax annually rather than quarterly, if eligible.
• Line 15, first date wages paid. Leave blank if no employees.
• Lines 16 and 17, principal activity. Tick the closest category and describe the main product or service in a few words.
• Line 18. Whether this applicant has ever applied for an EIN before. Answer honestly; a second EIN for the same entity is a problem to avoid.

Third party designee and signature

The designee section authorises a named person to receive the EIN and answer IRS questions about this application only. That is what a preparation service is authorised as. The signature is the applicant or the responsible party, with their title. The IRS accepts a typed or electronic signature on a faxed SS-4; what it will not accept is an unsigned one, which is bounced without processing.

Quick answers

Do I file the SS-4 if I apply online?

No. The online tool asks the same questions and files for you. The paper form is for fax and mail, and it is worth filling in as a worksheet before going online so nothing has to be looked up while the session timer runs.

Where do I fax or mail it?

The IRS instructions page in the sources lists the current fax numbers and addresses, which depend on where the business is located.

Can the SS-4 be signed with DocuSign?

Faxed forms with an electronic signature are processed. The IRS does not require a wet signature for the SS-4.