How to Fill Out Form SS-4 for a Single-Member LLC: A Filled-In Sample
Last updated November 1, 2026 · Written by the EIN Registration filing team
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The sample LLC
Cedar Ridge Photography LLC was formed in Ohio on October 20, 2026. It has one owner, Jordan A. Rivera, who runs it from home in Columbus, expects no employees in the first year and is not electing to be taxed as a corporation. Every name, number and address here is made up, and the SSN is masked.
The form, line by line
| Line | Sample answer | The rule |
|---|---|---|
| 1. Legal name | Cedar Ridge Photography LLC | Exactly as it appears on the articles of organization, ending included. An entry is required. |
| 2. Trade name | N/A | Only a DBA that differs from line 1. The instructions say to enter N/A on lines that don't apply. |
| 3. Executor, trustee, care of name | N/A | For a care of name, or a designated person to receive tax information. |
| 4a. Mailing address | 450 Oak Street, Apt 2B | Where IRS mail for the LLC should go. Generally used on all tax returns. |
| 4b. City, state, ZIP | Columbus, OH 43215 | |
| 5a, 5b. Street address | N/A | Only if the physical address differs from line 4. No P.O. box. |
| 6. County and state | Franklin County, Ohio | The LLC's primary physical location. |
| 7a. Responsible party | Jordan A. Rivera | The owner. Must be an individual, not a company. |
| 7b. SSN, ITIN or EIN | XXX-XX-XXXX (the owner's SSN) | SSN or ITIN; "foreign" or N/A if the owner has neither and cannot get one. An entry is required. |
| 8a. Is this an LLC? | Yes | |
| 8b. Number of members | 1 | Also 1 for spouses in a community property state who choose disregarded treatment. |
| 8c. Organized in the United States? | Yes | Yes for an LLC formed in any state. |
| 9a. Type of entity | Other: Disregarded entity | Not Sole proprietor. The other three single-member answers are in the next section. |
| 9b. State of incorporation | N/A | For corporations. |
| 10. Reason for applying | Started new business: photography studio | Check one box only and name the type of business. Don't enter N/A. |
| 11. Date business started | 10/20/2026 | The starting date of the business. For a new LLC that is usually the date the state formed it. |
| 12. Closing month of accounting year | December | An individual's tax year is generally the calendar year, and a disregarded LLC's income goes on the owner's return. |
| 13. Employees expected in 12 months | Agricultural 0, Household 0, Other 0 | A number in each box, zero included. |
| 14. Form 944 | Skipped | If no employees are expected, skip line 14. |
| 15. First date wages paid | N/A | N/A if the business doesn't plan to have employees. |
| 16. Principal activity | Other: photography services | Check one box; Other, with the activity, if none fits. |
| 17. Principal line of business | Portrait and event photography | More detail than line 16. An entry is required. |
| 18. Applied for an EIN before? | No | Asks about the entity on line 1, the LLC. |
| Third party designee | Blank | Only to authorize someone else to receive the EIN. See the section below. |
| Signature block | Jordan A. Rivera, Member; date; phone (614) 555-0142; fax (614) 555-0143 | A duly authorized member signs. The applicant's fax number is where a faxed EIN comes back. |
Line numbers and rules checked against Form SS-4 and its instructions (both Rev. December 2025) on IRS.gov on November 1, 2026.
Line 9a: the four answers for a single-member LLC
By default a domestic LLC with one member is disregarded and reports on the owner’s return, for example Schedule C, which is what lines 8a to 8c tell the IRS. The form warns an LLC to read the instructions before choosing a box on line 9a, and they give four answers for a single-member LLC, depending on how it will be taxed:
- Default treatment, a US owner. Check Other and write “Disregarded entity”. This is the sample above, and most single-member LLCs.
- Owned by a foreign person and filing Form 5472. Check Other and write “Foreign-owned U.S. disregarded entity-Form 5472”. On line 10, check Other and write “Foreign-owned U.S. disregarded entity filing Form 5472”.
- Electing to be taxed as a corporation or an S corporation. Check Corporation and write “Single-member” and the return it will file, Form 1120 or 1120-S. The instructions add that an LLC entering 1120-S must file Form 2553 no later than the 15th day of the 3rd month of the tax year the election is to take effect, and is a Form 1120 filer until the election is approved. The Form 2553 guide and the Form 8832 guide cover the two elections.
- A second owner has joined. Once the LLC has become a partnership under the default rules, check Partnership.
Why not Sole proprietor?
The Sole proprietor box is for an individual. The instructions tell a sole proprietor to put their own name on line 1, not the business name, and to enter their SSN or ITIN beside the box, so the number that comes back belongs to the person. The applicant on this form is the LLC, and the instructions send a disregarded single-member LLC to Other. The LLC still matters for tax even while disregarded: the instructions say a disregarded entity must use its own name and EIN to report and pay employment taxes and certain excise taxes.
Line 7b: what goes in it
The owner’s SSN, or ITIN if that is what the owner has. The instructions say the responsible party must be an individual, not an entity, unless the applicant is a government entity, so an EIN is not an option on line 7b for an LLC. If another company owns the LLC, the responsible party is the person who ultimately owns or controls it, with that person’s SSN or ITIN.
An owner who has neither and is not eligible for either enters “foreign” or N/A, and the instructions are explicit that an entry is required: the line is not left blank. That owner cannot use the online application, which needs an SSN or ITIN, so the form goes by fax or mail; the no-SSN guide covers that case, and the fax guide covers sending it.
Lines 13 to 15: employees, and the Form 944 box
Line 13 wants a number in each of its three boxes, zero included. With no employees expected, the instructions say to skip line 14 and enter N/A on line 15. Line 14 matters only for an LLC that will pay wages and expects a small employment tax bill: checking it means filing Form 944 once a year instead of Form 941 every quarter. The instructions attach a condition that is easy to miss. Once you check the box, you must keep filing Form 944, whatever the tax on the return, until the IRS tells you to file Form 941. Leave it unchecked and you file Form 941 every quarter.
The designee section and the signature
Leave the third party designee section blank if you file the form yourself. It authorizes someone else, an accountant or a filing service, to receive the new EIN, and the IRS manual says that authorization needs a handwritten signature. The member signs with name and title, and the applicant fax number beside the signature is where a faxed EIN comes back.
What changed in the December 2025 revision
The instructions’ own “What’s New” lists one change: the fax numbers and mailing addresses moved into sections called Apply by fax and Apply by mail, and the IRS now recommends applying electronically where possible. The lines themselves are numbered as in this sample. Guides that tell a foreign owner to leave line 7b empty are out of step with the current text, which says an entry is required.
Where the form goes
Online, there is no paper form to send. By fax, the number depends on where the LLC is located, and the fax guide lists them. By mail, a US LLC sends it to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999, and the instructions say to allow 4 to 5 weeks. The general SS-4 instructions guide covers every other kind of applicant, and the single-member LLC EIN guide covers whether the LLC needs its own number and which one goes on a W-9.
Quick answers
What do I check on line 9a for a single-member LLC?
With default tax treatment, check Other and write "Disregarded entity". If the LLC will elect to be taxed as a corporation or an S corporation, check Corporation and write "Single-member" and the return it will file, 1120 or 1120-S. A foreign-owned LLC filing Form 5472 checks Other and writes "Foreign-owned U.S. disregarded entity-Form 5472". The Sole proprietor box is for individuals, not LLCs.
Who is the responsible party for a single-member LLC?
The owner, as long as the owner is a person. The responsible party must be an individual unless the applicant is a government entity, with an SSN or ITIN on line 7b, or "foreign" or N/A if the owner has neither and cannot get one. If another company owns the LLC, the responsible party is the individual who ultimately owns or controls it.
Should I check the Form 944 box on line 14?
If you expect no employees, skip line 14. If you will have employees and qualify, think before checking it: the instructions say that once you check the box you must keep filing Form 944 until the IRS tells you to file Form 941.
Do I fill in the paper SS-4 if I apply online?
No. The paper form is for fax and mail. Online, the IRS application asks its questions on screen and issues the number at the end of the session, though filling in the paper form first is a useful worksheet.
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Related guides
- Form SS-4 Instructions, Line by Line Every line on the EIN application and what actually goes in it, with the entity-specific traps: Line 9a, Line 10, the responsible party, and the date the IRS wants.
- EIN for a Single Member LLC: How to Get One, and the W-9 Question A single member LLC with no employees can file on the owner's SSN, but the bank, every W-9 and any S corporation election need the LLC's own EIN. When the IRS requires it, what the SS-4 asks a single owner, and which number goes on the W-9.
- How to Apply for an EIN for an LLC (LLC Tax ID Number) Nearly every LLC needs its own EIN for the bank, and multi-member LLCs and S corporation elections make it mandatory. The LLC lines on the SS-4, the timing after state approval, and the mistakes that get applications rejected.
- Form 2553 Instructions: How to File the S Corporation Election Who can elect S status, the 2 months and 15 days deadline with the IRS's worked example, every line of the form, the two fax numbers and addresses by state, late relief under Rev. Proc. 2013-30, and what the IRS sends back.
- How to Get an EIN Without an SSN Foreign founders can get an EIN with no SSN and no ITIN, just not through the IRS online tool. The route that works.
- How to Fill Out a W-9 as an LLC or Sole Proprietor: EIN or SSN? Which name goes on line 1, which box to check and which number goes in Part I, for a sole proprietor, a single-member LLC and an LLC taxed as a partnership or corporation, from the form's own instructions.
Sources
You can also apply for an EIN directly with the IRS at irs.gov at no cost.