What is Form SS-4?
Form SS-4, Application for Employer Identification Number, is how businesses, estates, and trusts request an EIN — the nine-digit number the IRS uses to identify a business entity. Despite the "Employer" in the name, you don't need employees to need one.
Here's the practical secret: the paper SS-4 is the slow lane. The IRS issues EINs instantly and free online for applicants with a U.S. taxpayer ID. The paper/fax form still matters for international applicants, entities whose responsible party has no SSN/ITIN, and anyone who prefers a written record — and the online interview follows the SS-4's structure, so understanding the form helps either way.
Who files Form SS-4?
- New LLCs, corporations, and partnerships — multi-member entities are required to have an EIN.
- Sole proprietors who hire employees, open a solo 401(k), or simply want to keep their SSN off W-9s.
- Anyone opening a business bank account — nearly every bank requires an EIN for entity accounts.
- Estates and trusts that need to file their own returns after a death.
Deadlines
There's no deadline — you apply when you need one. Timing tip: get the EIN after your LLC or corporation is formed with the state, so the entity name on the EIN matches. Online applications issue immediately; fax takes about 4 business days; mail takes 4+ weeks.
How to fill out Form SS-4
Lines 1–7 — identify the entity
Legal name (exactly as formed with the state), trade name, mailing address, and the responsible party — the human who controls the entity, with their SSN or ITIN.
Lines 8–9 — entity type
LLC member count, and the tax classification checkbox: sole proprietor, partnership, corporation, estate, trust, etc.
Line 10 — reason for applying
"Started new business" is most common; banking purposes, hiring employees, and estate administration are others.
Lines 11–17 — business details
Start date, closing month of accounting year, expected employees, and principal activity.
Sign and submit
Online for an instant EIN, or fax/mail the signed form. One EIN per responsible party per day is the IRS limit.