Form SS-4 Instructions, Line by Line

The SS-4 PDF, and the “online SS-4”

The form itself is the fillable PDF on the IRS site, listed in the sources below as About Form SS-4, with the instructions as a separate document. Fill it on screen or by hand, sign it, and fax or mail it; the IRS does not accept the PDF by email or upload. What people call the “online SS-4” is not a PDF at all: it is the IRS EIN Assistant, which asks the same eighteen lines as questions and issues the EIN at the end. The two routes take the same answers, so this page applies to both; the EIN Assistant walkthrough shows where each line appears on screen. For a one-owner LLC, there is also a filled-in sample SS-4 for a single-member LLC.

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 or ITIN on 7b; the instructions allow an EIN there only when the applicant is a government entity. 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, in the instructions’ words, “a grantor, owner, or trustor” (the trustee goes on Line 3 and signs); 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. If a designee is named, the IRS manual requires that signature to be handwritten, dated and titled, and received within 120 days: an electronic or stamped signature does not authorize the designee, and the IRS then processes the application but does not release the EIN to them.

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?

Not if a third-party designee is named. The IRS manual says an electronic signature is not accepted to authorize third-party disclosure; a handwritten signature is required, or the EIN is not released to the designee. The fax guide covers the rest of the designee rules.