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Instructions for Form SS-4 2006 Tax Year

General Instructions

This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Table of Contents

Use these instructions to complete Form SS-4, Application for Employer Identification Number. Also see Do I Need an EIN? on page 2 of Form SS-4.

Purpose of Form

Use Form SS-4 to apply for an employer identification number (EIN). An EIN is a nine-digit number (for example, 12-3456789) assigned to sole proprietors, corporations, partnerships, estates, trusts, and other entities for tax filing and reporting purposes. The information you provide on this form will establish your business tax account.

Caution
An EIN is for use in connection with your business activities only. Do not use your EIN in place of your social security number (SSN).

Reminders

Apply online.   Generally, you can apply for and receive an EIN online using the Internet. See How To Apply below.

File only one Form SS-4.   Generally, a sole proprietor should file only one Form SS-4 and needs only one EIN, regardless of the number of businesses operated as a sole proprietorship or trade names under which a business operates. However, if the proprietorship incorporates or enters into a partnership, a new EIN is required. Also, each corporation in an affiliated group must have its own EIN.

EIN applied for, but not received.   If you do not have an EIN by the time a return is due, write "Applied For" and the date you applied in the space shown for the number. Do not show your SSN as an EIN on returns.

  If you do not have an EIN by the time a tax deposit is due, send your payment to the Internal Revenue Service Center for your filing area as shown in the instructions for the form that you are filing. Make your check or money order payable to the "United States Treasury" and show your name (as shown on Form SS-4), address, type of tax, period covered, and date you applied for an EIN.

Federal tax deposits.   New employers that have a federal tax obligation will be pre-enrolled in the Electronic Federal Tax Payment System (EFTPS). EFTPS allows you to make all of your federal tax payments online at www.eftps.gov or by telephone. Shortly after we have assigned you your EIN, you will receive instructions by mail for activating your EFTPS enrollment. You will also receive an EFTPS Personal Identification Number (PIN) that you will use to make your payments, as well as instructions for obtaining an Internet password you will need to make payments online.

  If you are not required to make deposits by EFTPS, you can use Form 8109, Federal Tax Deposit (FTD) Coupon, to make deposits at an authorized depositary. If you would like to receive Form 8109, call 1-800-829-4933. Allow 5 to 6 weeks for delivery. For more information on federal tax deposits, see Pub. 15 (Circular E).

How To Apply

You can apply for an EIN online, by telephone, by fax, or by mail depending on how soon you need to use the EIN. Use only one method for each entity so you do not receive more than one EIN for an entity.

Online.   Generally, you can receive your EIN by Internet and use it immediately to file a return or make a payment. Go to the IRS website at www.irs.gov/businesses and click on Employer ID Numbers.

Applicants that may not apply online.   The online application process is not yet available to:

  • Applicants with foreign addresses (including Puerto Rico),

  • Limited Liability Companies (LLCs) that have not yet determined their entity classification for federal tax purposes (see Limited liability company (LLC) on
    page 4),

  • Real Estate Investment Conduits (REMICs),

  • State and local governments,

  • Federal Government/Military, and

  • Indian Tribal Governments/Enterprises.

Telephone.   You can receive your EIN by telephone and use it immediately to file a return or make a payment. Call the IRS at 1-800-829-4933. (International applicants must call 215-516-6999.) The hours of operation are 7:00 a.m. to 10:00 p.m. local time (Pacific time for Alaska and Hawaii). The person making the call must be authorized to sign the form or be an authorized designee. See Signature and Third Party Designee on page 6. Also see the TIP below.

  If you are applying by telephone, it will be helpful to complete Form SS-4 before contacting the IRS. An IRS representative will use the information from the Form SS-4 to establish your account and assign you an EIN. Write the number you are given on the upper right corner of the form and sign and date it. Keep this copy for your records.

  If requested by an IRS representative, mail or fax (facsimile) the signed Form SS-4 (including any Third Party Designee authorization) within 24 hours to the IRS address provided by the IRS representative.

  
Tip
 Taxpayer representatives can apply for an EIN on behalf of their client and request that the EIN be faxed to their client on the same day. Note. By using this procedure, you are authorizing the IRS to fax the EIN without a cover sheet.

Fax.   Under the Fax-TIN program, you can receive your EIN by fax within 4 business days. Complete and fax Form SS-4 to the IRS using the Fax-TIN number listed on page 2 for your state. A long-distance charge to callers outside of the local calling area will apply. Fax-TIN numbers can only be used to apply for an EIN. The numbers may change without notice. Fax-TIN is available 24 hours a day, 7 days a week.

  Be sure to provide your fax number so the IRS can fax the EIN back to you.

Note.   By using this procedure, you are authorizing the IRS to fax the EIN without a cover sheet.

Mail.   Complete Form SS-4 at least 4 to 5 weeks before you will need an EIN. Sign and date the application and mail it to the service center address for your state. You will receive your EIN in the mail in approximately 4 weeks. See also Third Party Designee on page 6.

Call 1-800-829-4933 to verify a number or to ask about the status of an application by mail.

Where to Fax or File

If your principal business, office or agency, or legal residence in the case of an individual, is located in: Fax or file with the “Internal Revenue Service Center” at:
Connecticut, Delaware, District of Columbia, Florida, Georgia, Maine, Maryland, Massachusetts, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia Attn: EIN Operation
Holtsville, NY 11742




Fax-TIN: 631-447-8960
Illinois, Indiana, Kentucky, Michigan Attn: EIN Operation
Cincinnati, OH 45999

Fax-TIN: 859-669-5760
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, Wisconsin, Wyoming Attn: EIN Operation
Philadelphia, PA 19255





Fax-TIN: 859-669-5760
If you have no legal residence, principal place of business, or principal office or agency in any state: Attn: EIN Operation
Philadelphia, PA 19255

Fax-TIN: 215-516-1040

How To Get Forms and Publications

Phone.    Call 1-800-TAX-FORM (1-800-829-3676) to order forms, instructions, and publications. You should receive your order or notification of its status within 10 workdays.

Internet.   You can access the IRS website 24 hours a day, 7 days a week at www.irs.gov to download forms, instructions, and publications.

CD-ROM.   For small businesses, return preparers, or others who may frequently need tax forms or publications, a CD-ROM containing over 2,000 tax products (including many prior year forms) can be purchased from the National Technical Information Service (NTIS).

  To order Pub. 1796, IRS Tax Products CD, call 1-877-CDFORMS (1-877-233-6767) toll free or connect to www.irs.gov/cdorders.

Tax Help for Your Business

IRS-sponsored Small Business Workshops provide information about your federal and state tax obligations. For information about workshops in your area, call 1-800-829-4933.

Related Forms and Publications

The following forms and instructions may be useful to filers of Form SS-4.

  • Form 990-T, Exempt Organization Business Income Tax Return.

  • Instructions for Form 990-T.

  • Schedule C (Form 1040), Profit or Loss From Business.

  • Schedule F (Form 1040), Profit or Loss From Farming.

  • Instructions for Form 1041 and Schedules A, B, D, G, I, J, and K-1, U.S. Income Tax Return for Estates and Trusts.

  • Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.

  • Instructions for Form 1065, U.S. Return of Partnership Income.

  • Instructions for Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return.

  • Instructions for Forms 1120 and 1120-A.

  • Form 2553, Election by a Small Business Corporation.

  • Form 2848, Power of Attorney and Declaration of Representative.

  • Form 8821, Tax Information Authorization.

  • Form 8832, Entity Classification Election.

For more information about filing Form SS-4 and related issues, see:

  • Pub. 51 (Circular A), Agricultural Employer's Tax Guide;

  • Pub. 15 (Circular E), Employer's Tax Guide;

  • Pub. 538, Accounting Periods and Methods;

  • Pub. 542, Corporations;

  • Pub. 557, Tax-Exempt Status for Your Organization;

  • Pub. 583, Starting a Business and Keeping Records;

  • Pub. 966, The Secure Way to Pay Your Federal Taxes for Business and Individual Taxpayers;

  • Pub. 1635, Understanding Your EIN;

  • Package 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code; and

  • Package 1024, Application for Recognition of Exemption Under Section 501(a).

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