Your Ultimate Guide: Sending Form SS-4 to the IRS
Are you embarking on a new business venture, hiring your first employee, or making a significant change to your existing business structure? If so, then obtaining an Employer Identification Number (EIN) from the IRS is likely one of your next crucial steps. And how do you get an EIN, you ask? By successfully submitting Form SS-4!
This comprehensive guide will walk you through every step of sending your SS-4 form to the IRS, ensuring you have all the information you need for a smooth process. So, are you ready to secure your business's tax identity and move forward with confidence? Let's dive in!
Understanding Form SS-4: Your Business's Tax ID Card
Before we jump into the "how-to," let's quickly understand what Form SS-4 is and why it's so important.
The SS-4, officially known as the "Application for Employer Identification Number," is the document you use to request an EIN. Think of your EIN as your business's Social Security Number – it's a unique nine-digit number that the IRS uses to identify your business for tax purposes.
You'll generally need an EIN if you:
- Start a new business (corporation, partnership, LLC with multiple members)
- Hire employees (even if you're a sole proprietor or single-member LLC)
- Change your business's organizational structure (e.g., incorporating a sole proprietorship)
- Open a business bank account
- Are a trust, estate, or certain other types of organizations
Step 1: Obtain Form SS-4 and Its Instructions
The first crucial step is to get your hands on the actual form and, just as importantly, its accompanying instructions. Don't skip the instructions! They are a treasure trove of information and can save you from common pitfalls.
Sub-heading: Where to Find the Form
- Online (Recommended): The easiest and fastest way is to download it directly from the IRS website. Go to IRS.gov and search for "Form SS-4." You'll find a fillable PDF version, which is excellent for accuracy and legibility.
- By Mail: You can request a physical copy by calling the IRS.
- In Person: Visit your local IRS office to pick up a copy.
Step 2: Gather All Necessary Information
This is where preparation pays off. Having all your details ready before you start filling out the form will prevent delays and frustration.
Sub-heading: Key Information You'll Need
- Legal Name of Entity: This is your official business name as registered with the IRS or your state. For a sole proprietorship, this would be your personal name.
- Trade Name (if applicable): If your business operates under a "doing business as" (DBA) name, include it here.
- Mailing Address: Where you want to receive official correspondence from the IRS. Ensure this is a reliable address!
- Street Address (if different from mailing address): The physical location of your business. Do not use a P.O. Box here.
- County and State: The county and state where your principal business is located.
- Responsible Party Information: This is the individual or entity who controls, manages, or directs the applicant entity and the use of its funds and assets. You'll need their full name and Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), or existing EIN.
- Type of Entity: Check the box that accurately describes your business structure (e.g., Sole Proprietor, Partnership, Corporation, LLC, Trust, Estate).
- Reason for Applying: Select the reason that best fits your situation (e.g., Started new business, Hired employees, Banking purpose).
- Date Business Started or Acquired: The month, day, and year your business officially began or was acquired.
- Closing Month of Accounting Year: Typically December for most businesses, unless you operate on a fiscal year.
- Number of Employees: If applicable, estimate the highest number of employees you expect to have in the next 12 months.
- First Date Wages Paid (if applicable): If you're hiring employees, the date you first paid wages.
- Principal Activity: A brief description of your business's main activities.
Pro Tip: Have your personal identification (SSN/ITIN) and any relevant business registration documents handy.
Step 3: Accurately Complete Form SS-4
Now it's time to fill in the blanks! Take your time and be meticulous. Any errors can lead to delays in receiving your EIN.
Sub-heading: Line-by-Line Guidance (General Overview)
While we can't go through every single line for every possible scenario, here's a general guide:
- Lines 1-6: Focus on your legal name, trade name (if any), mailing address, street address, and county/state.
- Lines 7a-7b: Enter the responsible party's name and identification number.
- Lines 8a-9b: Crucial section for identifying your type of entity and, if a corporation, where it was incorporated.
- Line 10: Clearly state your reason for applying. This is important for the IRS to understand your needs.
- Lines 11-17: Provide details about your business's start date, accounting year, employee projections, and principal activity.
- Line 18 (Third-Party Designee): Only complete this section if you want to authorize someone else (like an accountant or legal representative) to discuss your application with the IRS. If so, they will need to sign and date the form as well.
Sub-heading: Important Considerations
- Legibility: If filling out by hand, print clearly using black ink. The fillable PDF is highly recommended for clarity.
- Accuracy: Double-check every single piece of information. A single typo can cause significant processing delays.
- Completeness: Do not leave any required fields blank. If a section doesn't apply to you, follow the instructions for that specific line (often you'll write "N/A" or leave it blank as per instructions).
- Sign and Date: The responsible party (or their authorized designee, if Line 18 is completed) must sign and date the form. This certifies that the information provided is accurate and complete to the best of your knowledge.
Step 4: Choose Your Submission Method
The IRS offers a few ways to submit your completed Form SS-4. The best method for you depends on how quickly you need your EIN.
Sub-heading: Option 1: Mail (Slowest, but always an option)
Mailing your Form SS-4 is the most traditional method, but also the slowest. Expect to wait approximately four to five weeks to receive your EIN by mail.
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Where to Mail: The mailing address depends on your principal business location.
- For U.S. Businesses (50 states or District of Columbia): Internal Revenue Service Attn: EIN Operation Cincinnati, OH 45999
- For International Applicants (no legal residence, principal place of business, or principal office or agency in the U.S. or U.S. territories): Internal Revenue Service Attn: EIN International Operation Cincinnati, OH 45999
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What to Include:
- Your completed and signed Form SS-4.
- Keep a copy for your records! This is vital for tracking and reference.
Sub-heading: Option 2: Fax (Faster than Mail)
Faxing your Form SS-4 can get you an EIN generally within four business days. This is a good option if you need your EIN relatively quickly but don't qualify for the online application or prefer not to use it.
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Where to Fax: The fax number depends on your business location.
- For U.S. Businesses (50 states or District of Columbia): 855-641-6935
- For International Applicants: 304-707-9471 (outside U.S.)
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What to Include:
- Your completed and signed Form SS-4.
- Include a cover sheet with your business name and contact information, and mention that it's an SS-4 application.
- Ensure your return fax number is clearly visible on the form itself (if you want your EIN faxed back to you).
- Keep a confirmation page showing successful transmission of your fax.
- Keep a copy of the SS-4 for your records!
Sub-heading: Option 3: Online Application (Fastest, but with specific requirements)
The online EIN application is the fastest method, providing your EIN immediately upon completion. However, it has specific eligibility requirements.
- Who Can Apply Online: This option is only available to applicants whose principal business or legal residence is located in the United States or U.S. territories. The "responsible party" (the individual applying) must also have a valid SSN, ITIN, or existing EIN.
- Important Notes for Online Application:
- The online application must be completed in one session. The system will time out after 15 minutes of inactivity.
- You can only apply during specific hours: Monday to Friday, 7:00 a.m. to 10:00 p.m. Eastern Time.
- You must print or save your EIN confirmation letter immediately at the end of the session, as it will not be available for download later.
Sub-heading: Option 4: Telephone (Only for International Applicants)
If you are an international applicant with no legal residence, principal place of business, or principal office or agency in the U.S. or U.S. territories, you may call to obtain an EIN.
- Phone Number: 267-941-1099 (not a toll-free number)
- Operating Hours: Monday to Friday, 6:00 a.m. to 11:00 p.m. Eastern Time.
- Preparation: It's highly recommended to complete Form SS-4 before calling, as the IRS representative will use the information from the form to establish your account and assign your EIN.
- Important Note: The person making the call must be authorized to receive the EIN and answer questions about the Form SS-4. You will receive your EIN immediately over the phone, but a confirmation notice will be mailed to you within approximately four weeks.
Step 5: Follow Up (If Needed)
Once you've submitted your SS-4, the waiting game begins. The processing times vary significantly by method, so manage your expectations.
- Online: Immediate. Print/save your confirmation!
- Fax: Within 4 business days. You may receive the EIN back via fax if you provided a return fax number.
- Mail: Approximately 4-5 weeks. You will receive your EIN by mail.
Sub-heading: How to Check the Status
- For mailed applications: If you haven't received your EIN within the expected timeframe, you can call the IRS Business & Specialty Tax Line at 800-829-4933 to inquire about the status.
- For faxed applications: If you haven't received your EIN within 4 business days, you can also call the Business & Specialty Tax Line.
Related FAQ Questions
How to obtain a copy of Form SS-4?
You can download Form SS-4 directly from the IRS website (IRS.gov) by searching for "Form SS-4," or you can request a physical copy by calling the IRS.
How to fill out the "Responsible Party" section on Form SS-4?
The responsible party is the individual who ultimately controls the entity or its assets. You'll need to provide their full legal name and their Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), or existing Employer Identification Number (EIN).
How to ensure my Form SS-4 is accurate before sending?
Carefully review every line you've filled out, comparing it against your official business documents and personal identification. Double-check addresses, names, and all numbers. If unsure about a specific line, consult the official IRS instructions for Form SS-4.
How to send Form SS-4 by fax to the IRS?
Complete and sign Form SS-4, include a cover sheet with your business name and contact information, and fax it to the appropriate IRS fax number: 855-641-6935 for U.S. businesses, or 304-707-9471 for international applicants. Remember to keep your fax confirmation.
How to apply for an EIN online using Form SS-4?
Visit the IRS website and use their online EIN application assistant. You must have a principal business or legal residence in the U.S. or U.S. territories and complete the application in one session. You will receive your EIN immediately.
How to find the correct mailing address for Form SS-4?
For U.S. businesses, mail to: Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999. For international applicants, mail to: Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999. Always refer to the latest Form SS-4 instructions for the most up-to-date addresses.
How to check the status of my SS-4 application if I mailed it?
If you mailed your Form SS-4 and haven't received your EIN within 4-5 weeks, you can call the IRS Business & Specialty Tax Line at 800-829-4933 to inquire about the status.
How to correct an error on a submitted Form SS-4?
If you discover an error after submitting, you may need to file a new Form SS-4 with the correct information, explaining the previous error. It's best to contact the IRS Business & Specialty Tax Line for specific guidance on correcting previously submitted forms.
How to get an EIN if I am an international applicant without a U.S. presence?
You can apply by fax (304-707-9471) or by telephone (267-941-1099, Monday-Friday, 6:00 a.m. to 11:00 p.m. ET). It's recommended to have a completed Form SS-4 ready when you call.
How to know if I need a new EIN or if my existing one is sufficient?
Generally, you'll need a new EIN if your business's legal structure or ownership changes (e.g., a sole proprietorship incorporates). Simple name changes typically do not require a new EIN. Refer to the IRS instructions for Form SS-4 or consult a tax professional if you're unsure.
