GlossaryUS
What is Form SS-4?
Application for Employer Identification Number
Short answer
Form SS-4 is the application used to get an EIN from the IRS. The information on it sets up the business’s tax account, including the entity type, the responsible party and the business activity.
Explained
Only international applicants can receive an EIN by telephone; fax and mail are also available. Use only one method per entity so that the entity does not end up with more than one EIN.
A single-member LLC wholly owned by a foreign person checks “Other” on line 9a and writes “Foreign-owned U.S. disregarded entity-Form 5472”. Foreign applicants may have a duly authorized person sign the form, and providing false information can lead to penalties.
Good to know
- The form asks for the responsible party’s SSN or ITIN; if they have neither and are not eligible for one, “foreign” is entered.
- A third-party designee can be authorized to receive the EIN; that authority ends once the EIN is assigned and released to them.
- Phone applicants may be asked to fax or mail the signed form as well.
This page is general information, not legal or tax advice. Rules change; check the official source for the latest position or talk to us.
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