Instructions for Form SS-4 - IRS tax forms

1 Userid: _____DTD INSTR04 Leadpct: 0%Pt. size: Draft Ok to PrintPAGER/SGMLF ileid:..rs\sw2mb\documents\TF\2009 ASSIGNMENTS\SS-4 INST\ (Init. & date)Page 1 of 6 Instr. for form SS-4 (2010)13:46 - 8-JAN-2010 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before of the TreasuryInternal Revenue ServiceInstructions for form SS-4(Rev. January 2010)Application for Employer Identification NumberSection references are to the Internal Revenue Code unlesspaying their federal taxes electronically. Whether you rely onotherwise tax professional or handle your own taxes, IRS offers youconvenient programs to make filing and paying less time and worry on taxes and more time runningyour business.

2 Use e-file and the Electronic Federal TaxWhat s NewPayment System (EFTPS) to your benefit. For e-file, visit for additional of responsible Instructions for Line For EFTPS, visit or call EFTPS Customer7a b have been changed to request the name of theService at 1-800-555-4477, 1-800-733-4829 (TDD), orresponsible party. See Lines 7a b, Name of responsible1-800-244-4829 (Spanish).party on page 3 for tax employers that have a federalElection to file form employers may nowtax obligation will be pre-enrolled in the Electronic Federalelect to file form 944 annually instead of forms 941 Tax Payment System (EFTPS). EFTPS allows you to makequarterly. See Line 14. Do you want to file form 944?

3 Onall of your federal tax payments online at orpage 5 for telephone. Shortly after we have assigned you your EIN,you will receive Instructions by mail for activating yourGeneral InstructionsEFTPS enrollment. You will also receive an EFTPSUse these Instructions to complete form SS-4, ApplicationPersonal Identification Number (PIN) that you will use tofor Employer Identification Number. Also see Do I Need anmake your payments, as well as Instructions for obtaining anEIN? on page 2 of form password you will need to make payments you are not required to make deposits by EFTPS, youPurpose of Formcan use form 8109, Federal Tax Deposit (FTD) Coupon, tomake deposits at an authorized depositary.

4 If you would likeUse form SS-4 to apply for an employer identificationto receive form 8109, call 1-800-829-4933. Allow 5 to 6number (EIN). An EIN is a nine-digit number (for example,weeks for delivery. For more information on federal tax12-3456789) assigned to sole proprietors, corporations,deposits, see Pub. 15 (Circular E), Employer s Tax , estates, trusts, and other entities for tax filingand reporting purposes. The information you provide on thisform will establish your business tax To ApplyYou can apply for an EIN online, by telephone, by fax, or byAn EIN is for use in connection with your businessmail depending on how soon you need to use the EIN. Useactivities only. Do not use your EIN in place of youronly one method for each entity so you do not receive moresocial security number (SSN).

5 CAUTION!than one EIN for an and authorized third party designeesReminderslocated within the United States and possessions canreceive an EIN online and use it immediately to file a returnApply , you can apply for and receive anor make a payment. Go to the IRS website at online using the Internet. See How To Apply and click on Employer ID is a free service offered by the Internal RevenueTaxpayers who apply online have an option to view,Service at Beware of websites on theprint, and save their EIN assignment notice at theInternet that charge for this free !end of the session. (Authorized third party designeesTIPFile only one form , a sole proprietorwill receive the EIN but the notice will be mailed to theshould file only one form SS-4 and needs only one EIN,applicant.)

6 Regardless of the number of businesses operated as a soleApplicants who are not located within the Unitedproprietorship or trade names under which a businessStates or possessions cannot use the onlineoperates. However, if the proprietorship incorporates orapplication to obtain an EIN. Please use one of theenters into a partnership, a new EIN is required. Also, eachCAUTION!other methods to in an affiliated group must have its own can receive your EIN by telephone andEIN applied for, but not you do not have anuse it immediately to file a return or make a payment. CallEIN by the time a return is due, write Applied For and thethe IRS at 1-800-829-4933. The hours of operation are 7:00date you applied in the space shown for the number.

7 Do to 10:00 local time (Pacific time for Alaska andshow your SSN as an EIN on ). The person making the call must be authorized toIf you do not have an EIN by the time a tax deposit issign the form or be an authorized designee. See Third Partydue, send your payment to the Internal Revenue ServiceDesignee and Signature on page 6. Also see the TIP onCenter for your filing area as shown in the Instructions forpage form that you are filing. Make your check or money applicants must call to the United States Treasury and show yourname (as shown on form SS-4), address, type of tax, periodIf you are applying by telephone, it will be helpful tocovered, and date you applied for an form SS-4 before contacting the IRS.

8 An IRSE lectronic filing and , more than everrepresentative will use the information from the form SS-4before, businesses can enjoy the benefits of filing andto establish your account and assign you an EIN. Write theCat. No. 62736 FPage 2 of 6 Instr. for form SS-4 (2010)13:46 - 8-JAN-2010 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before you are given on the upper right corner of the forminformation about workshops in your area, calland sign and date it. Keep this copy for your requested by an IRS representative, mail or fax theRelated forms and Publicationssigned form SS-4 (including any Third Party Designeeauthorization) within 24 hours to the IRS address providedThe following forms and Instructions may be useful to filersby the IRS form SS-4.

9 form 990-T, Exempt Organization Business Income TaxTaxpayer representatives can apply for an EIN of their client and request that the EIN be Instructions for form to their client on the same day. Note. By usingTIP Schedule C ( form 1040), Profit or Loss From procedure, you are authorizing the IRS to fax the EIN Schedule F ( form 1040), Profit or Loss From a cover sheet. Instructions for form 1041 and Schedules A, B, D, G, I, J, the Fax-TIN program, you can receive your EINand K-1, Income Tax return for Estates and fax within 4 business days. Complete and fax form SS-4 form 1042, Annual Withholding Tax return for the IRS using the appropriate Fax-TIN number listedSource Income of Foreign A long-distance charge to callers outside of the local Instructions for form 1065, return of Partnershipcalling area will apply.

10 Fax-TIN numbers can only be used for an EIN. The numbers may change without notice. Instructions for form 1066, Real Estate MortgageFax-TIN is available 24 hours a day, 7 days a Conduit (REMIC) Income Tax return . Instructions for forms sure to provide your fax number so the IRS can fax form 2553, Election by a Small Business EIN back to you. form 2848, Power of Attorney and Declaration using this procedure, you are authorizing the fax the EIN without a cover sheet. form 8821, Tax Information Authorization. form 8832, Entity Classification form SS-4 at least 4 to 5 weeks before youwill need an EIN. Sign and date the application and mail it toFor more information about filing form SS-4 and relatedthe service center address for your state.