Application for Employer Identification Number                                                      OMB No. 1545-0003
Form SS-4                                                        (For use by employers, corporations, partnerships, trusts, estates, churches,                EIN
(Rev. December 2023)                                             government agencies, Indian tribal entities, certain individuals, and others.) 
Department of the Treasury                                       See separate instructions for each line. Keep a copy for your records.
Internal Revenue Service                                         Go to www.irs.gov/FormSS4 for instructions and the latest information.
                                            1       Legal name of entity (or individual) for whom the EIN is being requested

                                            2       Trade name of business (if different from name on line 1)      3      Executor, administrator, trustee, “care of” name

                                            4a     Mailing address (room, apt., suite no. and street, or P.O. box) 5a    Street address (if different) (Don’t enter a P.O. box.)

                                            4b     City, state, and ZIP code (if foreign, see instructions)        5b    City, state, and ZIP code (if foreign, see instructions)

                                            6       County and state where principal business is located
                      Type or print clearly.
                                            7a     Name of responsible party                                                7b   SSN, ITIN, or EIN

8a                                          Is this application for a limited liability company (LLC)                       8b   If  8a  is  “Yes,”  enter  the  number  of 
                                            (or a foreign equivalent)? .  .    . .  . .   . .               Yes      No          LLC members  .     .      . .   . . .
8c                                          If 8a is “Yes,” was the LLC organized in the United States?     .   .  .   .  . .    . . .  .     .   . .      . .   . . .           Yes          No
9a                                          Type of entity (check only one box). Caution: If 8a is “Yes,” see the instructions for the correct box to check.
                                            Sole proprietor (SSN)                                                             Estate (SSN of decedent)
                                            Partnership                                                                       Plan administrator (TIN)
                                            Corporation (enter form number to be filed)                                       Trust (TIN of grantor)
                                            Personal service corporation                                                      Military/National Guard          State/local government
                                            Church or church-controlled organization                                          Farmers’ cooperative             Federal government
                                            Other nonprofit organization (specify)                                            REMIC                            Indian tribal governments/enterprises
                                            Other (specify)                                                                 Group Exemption Number (GEN) if any  
9b                                          If a corporation, name the state or foreign country (if         State                                 Foreign country
                                            applicable) where incorporated
10                                          Reason for applying (check only one box)                            Banking purpose (specify purpose) 
                                            Started new business (specify type)                                 Changed type of organization (specify new type) 
                                                                                                                Purchased going business
                                            Hired employees (Check the box and see line 13.)                    Created a trust (specify type)
                                            Compliance with IRS withholding regulations                         Created a pension plan (specify type)
                                            Other (specify) 
11                                          Date business started or acquired (month, day, year). See instructions.         12     Closing month of accounting year
                                                                                                                            14     If you expect your employment tax liability to be $1,000 or less 
13                                          Highest number of employees expected in the next 12 months (enter -0- if none).        in a full calendar year and want to file Form 944 annually 
                                            If no employees expected, skip line 14.                                                instead of Forms 941 quarterly, check here. (Your employment 
                                                                                                                                   tax liability will generally be $1,000 or less if you expect to pay 
                                                    Agricultural          Household                         Other                  $5,000 or less, $6,536 or less if you’re in a U.S. territory, in total 
                                                                                                                                   wages.) If you don’t check this box, you must file Form 941 for 
                                                                                                                                   every quarter. 
15                                          First date wages or annuities were paid (month, day, year).       Note: If applicant is a withholding agent, enter date income will first be paid to 
                                            nonresident alien (month, day, year)  . . .   . .       .   .   .   .  .   .  . .    . . .  .
16                                          Check one box that best describes the principal activity of your business.      Health care & social assistance        Wholesale—agent/broker
                                            Construction         Rental & leasing     Transportation & warehousing          Accommodation & food service           Wholesale—other    Retail
                                            Real estate          Manufacturing        Finance & insurance                   Other (specify)  
17                                          Indicate principal line of merchandise sold, specific construction work done, products produced, or services provided.

18                                          Has the applicant entity shown on line 1 ever applied for and received an EIN?           Yes          No
                                            If “Yes,” write previous EIN here 
                                                    Complete this section only if you want to authorize the named individual to receive the entity’s EIN and answer questions about the completion of this form.
Third                                               Designee’s name                                                                                         Designee’s telephone number (include area code)
Party 
Designee                                            Address and ZIP code                                                                                    Designee’s fax number (include area code)

Under penalties of perjury, I declare that I have examined this application, and to the best of my knowledge and belief, it is true, correct, and complete. Applicant’s telephone number (include area code)
Name and title (type or print clearly)
                                                                                                                                                            Applicant’s fax number (include area code)
Signature                                                                                                                   Date 
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.                                                           Cat. No. 16055N               Form SS-4 (Rev. 12-2023) 

Form SS-4 (Rev. 12-2023)                                                                                                                                       Page 2 

                                                                Do I Need an EIN?
       File Form SS-4 if the applicant entity doesn’t already have an EIN but is required to show an EIN on any return, statement, or other 
       document.1 See also the separate instructions for each line on Form SS-4.
IF the applicant...                  AND...                                                             THEN...
started a new business               doesn’t currently have (nor expect to have)                        complete lines 1, 2, 4a–8a, 8b–c (if applicable), 9a,  
                                     employees                                                          9b (if applicable), 10–14, and 16–18.
hired (or will hire) employees,      doesn’t already have an EIN                                        complete lines 1, 2, 4a–6, 7a–b, 8a,  
including household employees                                                                           8b–c (if applicable), 9a, 9b (if applicable), and 10–18.
opened a bank account                needs an EIN for banking purposes only                             complete lines 1–5b, 7a–b, 8a, 8b–c  
                                                                                                        (if applicable), 9a, 9b (if applicable), 10, and 18.
changed type of organization         either the legal character of the organization or its              complete lines 1–18 (as applicable).
                                     ownership changed (for example, you incorporate a 
                                     sole proprietorship or form a partnership)2
purchased a going business3          doesn’t already have an EIN                                        complete lines 1–18 (as applicable).
created a trust                      the trust is other than a grantor trust or an IRA                  complete lines 1–18 (as applicable).
                                     trust4
created a pension plan as a          needs an EIN for reporting purposes                                complete lines 1, 3, 4a–5b, 7a–b, 9a, 10, and 18.
plan administrator5
is a foreign person needing an       needs an EIN to complete a Form W-8 (other than                    complete lines 1–5b, 7a–b (SSN or ITIN as applicable),  
EIN to comply with IRS               Form W-8ECI), avoid withholding on portfolio assets,               8a, 8b–c (if applicable), 9a, 9b (if applicable), 10,  
withholding regulations              or claim tax treaty benefits6                                      and 18.
is administering an estate           needs an EIN to report estate income on Form 1041                  complete lines 1–7b, 9a, 10–12, 13–17 (if applicable),  
                                                                                                        and 18.
is a withholding agent for           is an agent, broker, fiduciary, manager, tenant, or                complete lines 1, 2, 3 (if applicable), 4a–5b, 7a–b, 8a,  
taxes on nonwage income              spouse who is required to file Form 1042, Annual                   8b–c (if applicable), 9a, 9b (if applicable), 10, and 18.
paid to an alien (that is,           Withholding Tax Return for U.S. Source Income of 
individual, corporation, or          Foreign Persons
partnership, etc.)
is a state or local agency           serves as a tax reporting agent for public assistance              complete lines 1, 2, 4a–5b, 7a–b, 9a, 10, and 18.
                                     recipients under Rev. Proc. 80-4, 1980-1 C.B. 5817
is a single-member LLC (or           needs an EIN to file Form 8832, Entity Classification              complete lines 1–18 (as applicable).
similar single-member entity)        Election, for filing employment tax returns and excise 
                                     tax returns, or for state reporting purposes8, or is a 
                                     foreign-owned U.S. disregarded entity and needs an 
                                     EIN to file Form 5472, Information Return of a 25%
                                     Foreign-Owned U.S. Corporation or a Foreign 
                                     Corporation Engaged in a U.S. Trade or Business
is an S corporation                  needs an EIN to file Form 2553, Election by a Small                complete lines 1–18 (as applicable).
                                     Business Corporation9

1    For example, a sole proprietorship or self-employed farmer who establishes a qualified retirement plan, or is required to file excise, employment, alcohol, tobacco, or 
     firearms returns, must have an EIN. A partnership, corporation, REMIC (real estate mortgage investment conduit), nonprofit organization (church, club, etc.), or farmers’ 
     cooperative must use an EIN for any tax-related purpose even if the entity doesn’t have employees. 
2  However, don’t apply for a new EIN if the existing entity only (a) changed its business name, (b) elected on Form 8832 to change the way it is taxed (or is covered by the 
     default rules), or (c) terminated its partnership status because at least 50% of the total interests in partnership capital and profits were sold or exchanged within a 12-
     month period. The EIN of the terminated partnership should continue to be used. See Regulations section 301.6109-1(d)(2)(iii). 
3  Don’t use the EIN of the prior business unless you became the “owner” of a corporation by acquiring its stock.
4  However, grantor trusts that don’t file using Optional Method 1 and IRA trusts that are required to file Form 990-T, Exempt Organization Business Income Tax Return, 
     must have an EIN. For more information on grantor trusts, see the Instructions for Form 1041. 
5  A plan administrator is the person or group of persons specified as the administrator by the instrument under which the plan is operated. 
6  Entities applying to be a Qualified Intermediary (QI) need a QI-EIN even if they already have an EIN. See Rev. Proc. 2000-12. 
7  See also Household employer agent in the instructions. Note: State or local agencies may need an EIN for other reasons, for example, hired employees. 
8  See Disregarded entities in the instructions for details on completing Form SS-4 for an LLC. 
9  An existing corporation that is electing or revoking S corporation status should use its previously assigned EIN.