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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Corporations. Enter the corporate name as it appears in the • For government entities, the responsible party is generally the
corporate charter or other legal document creating it. agency or agency representative in a position to legally bind the
Plan administrators. Enter the name of the plan administrator. A particular government entity.
plan administrator who already has an EIN should use that number. • For trusts, the responsible party is a grantor, owner, or trustor.
Indian tribal governments/enterprises. Enter the legal name • For decedent estates, the responsible party is the executor,
of the Indian tribal government or tribal enterprise applying for the administrator, personal representative, or other fiduciary.
EIN. File Form 8822-B to report any subsequent changes to
Line 2. Trade name of business. Enter the trade name of the TIP responsible party information.
business if different from the legal name. The trade name is the
“doing business as” (DBA) name. If you’re applying for an EIN for a government entity, you may
Use the full legal name shown on line 1 on all tax returns enter an EIN for the responsible party on line 7b. Otherwise, you
must enter an SSN or ITIN on line 7b. But, leave line 7b blank or
! filed for the entity. (However, if you enter a trade name on enter “N/A,” “foreign,” or similar language, if the responsible party
CAUTION line 2 and choose to use the trade name instead of the legal
name, enter the trade name on all returns you file.) To prevent doesn't have and is ineligible to obtain an SSN or ITIN.
processing delays and errors, use only the legal name (or the trade Lines 8a–8c. Limited liability company (LLC) information. An
name) on all tax returns. LLC is an entity organized under the laws of a state or foreign
country as a limited liability company. For federal tax purposes, an
Line 3. Executor, administrator, trustee, “care of” name. For LLC may be treated as a partnership or corporation or be
trusts, enter the name of the trustee. For estates, enter the name of disregarded as an entity separate from its owner.
the executor, administrator, personal representative, or other
fiduciary. If the entity applying has a designated person to receive By default, a domestic LLC with only one member is disregarded
tax information, enter that person's name as the “care of” person. as an entity separate from its owner and must include all of its
Enter the individual's first name, middle initial, and last name. income and expenses on the owner's tax return (for example,
Schedule C (Form 1040)). For more information on single-member
Lines 4a–4b. Mailing address. Enter the mailing address for the LLCs, see Disregarded entities, later.
entity's correspondence. If the entity's address is outside the United Also, by default, a domestic LLC with two or more members is
States or its territories, you must enter the city, province or state, treated as a partnership. A domestic LLC may file Form 8832 to
postal code, and the name of the country. Don't abbreviate the avoid either default classification and elect to be classified as an
country name. If line 3 is completed, enter the address for the association taxable as a corporation. For more information on entity
executor, trustee, or “care of” person. Generally, this address will be classifications (including the rules for foreign entities), see Form
used on all tax returns. 8832 and its instructions.
If the entity is filing Form SS-4 only to obtain an EIN for Form If the answer to line 8a is “Yes,” enter the number of LLC
8832, use the same address where you would like to have the members. If the LLC is owned solely by an individual and his or her
acceptance or nonacceptance letter sent. spouse in a community property state and they choose to treat the
File Form 8822-B to report any subsequent changes to the entity as a disregarded entity, enter “1” on line 8b.
TIP entity's mailing address. Don't file Form 8832 if the LLC accepts the default
classifications above. If the LLC timely files Form 2553, it will
Lines 5a–5b. Street address. Provide the entity's physical address CAUTION! be treated as a corporation as of the effective date of the S
only if different from its mailing address shown on lines 4a–4b. Don't corporation election as long as it meets all other requirements to
enter a P.O. box number here. If the entity's address is outside the qualify as an S corporation. The LLC doesn't need to file Form 8832
United States or its territories, you must enter the city, province or in addition to Form 2553. See the Instructions for Form 2553.
state, postal code, and the name of the country. Don't abbreviate the
country name. Line 9a. Type of entity. Check the box that best describes the type
of entity applying for the EIN. If you're an alien individual with an ITIN
Line 6. County and state where principal business is located. previously assigned to you, enter the ITIN in place of a requested
Enter the entity's primary physical location. SSN.
Lines 7a–7b. Name of responsible party. Enter the full name (first This isn't an election for a tax classification of an entity. See
name, middle initial, last name, if applicable) and SSN, ITIN, or EIN ! Disregarded entities, later.
of the entity's responsible party. CAUTION
Responsible party defined. The “responsible party” is the Sole proprietor. Check this box if you file Schedule C or
person who ultimately owns or controls the entity or who exercises Schedule F (Form 1040) and have a qualified plan, or are required to
ultimate effective control over the entity. The person identified as the file excise, employment, alcohol, tobacco, or firearms returns, or are
responsible party should have a level of control over, or entitlement a payer of gambling winnings. Enter your SSN or ITIN in the space
to, the funds or assets in the entity that, as a practical matter, provided. If you're a nonresident alien with no effectively connected
enables the person, directly or indirectly, to control, manage, or income from sources within the United States, enter “N/A.” You don't
direct the entity and the disposition of its funds and assets. Unless need to enter an SSN or ITIN.
the applicant is a government entity, the responsible party Corporation. This box is for any corporation other than a
must be an individual (that is, a natural person), not an entity. personal service corporation. If you check this box, enter the income
• For entities with shares or interests traded on a public exchange, tax form number to be filed by the entity in the space provided.
or which are registered with the Securities and Exchange
Commission, “responsible party” is (a) the principal officer, if the Unless you are a church, or church-controlled organization,
entity is a corporation; or (b) a general partner, if a partnership. The TIP if you are a corporation that is a nonprofit entity, check the
general requirement that the responsible party be an individual “other nonprofit organization" box, and specify the purpose.
applies to these entities. For example, if a corporation is the general See Other nonprofit organization, later.
partner of a publicly traded partnership for which Form SS-4 is filed, If you entered “1120-S” after the Corporation checkbox, the
then the responsible party of the partnership is the principal officer of ! corporation must file Form 2553 no later than the 15th day of
the corporation. CAUTION the 3rd month of the tax year the election is to take effect.
• For tax-exempt organizations, the responsible party is generally Until Form 2553 has been received and approved, you will be
the same as the “principal officer” as defined in the Form 990 considered a Form 1120 filer. See the Instructions for Form 2553.
instructions.
Instr. for Form SS-4 (Rev. 12-2023) 3
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