IRS SS-4 2023-2025 free printable template

Entities applying to be a Qualified Intermediary QI need a QI-EIN even if they already have an EIN. See Rev. Proc. 2000-12. Cat. No. 16055N SS-4 Rev. 12-2023 Page 2 Form SS-4 Rev. 12-2023 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. Created a trust specify type Compliance with IRS withholding regulations Created a pension plan specify type Closing month of accounting year Date...

Instructions and Help about the IRS form SS-4

How to edit SS-4 form PDF online

How to fill out form SS-4 online

Video instructions and help with filling out and completing the IRS form SS-4

Instructions and Help about the IRS form SS-4

Preparing tax forms is a crucial assignment, requiring accuracy and attention to detail. The process can be daunting and confusing, but with the right information and resources, it can be manageable. Here, you'll find the most crucial SS-4 instructions to help you complete your paperwork accurately and efficiently.

How to edit SS-4 form PDF online

Managing and modifying tax documents demands a secure and reliable solution. With pdfFiller, you can effortlessly edit and complete your SS-4 application online with ease in just a few minutes.

Take these actions to edit your EIN application:

1. Click Get Form to open your blank form SS-4 in our editor.
2. Read the instructions on page 2 to determine whether you need to apply for an EIN and which lines you must complete for your case.
3. Fill out blank fields with your details and use the Check or Cross features to mark the appropriate boxes.
4. Use the Erase, Blackout, and Highlight features from the toolbar above to edit the document content.
5. Add current date and sign your form with a legally-binding eSignature using the relative tools in the tool panel.
6. Once ready, click Done and proceed to file saving, converting, and sharing options.

With pdfFiller, handling documents such as the SS-4 form PDF becomes straightforward. Sign up for our platform and enjoy a 30-day free trial to explore its robust features, making tax paperwork preparation online efficient and precise.

How to fill out form SS-4 online

When applying for an EIN, it’s highly recommended to read the IRS instructions first to determine what information to provide in your case. On page 2 of the document, you will find guidelines on which lines you must complete in every case. The detailed SS-4 instructions with clarifications are also available on the IRS website.

Step 1. Type the legal name of an entity that applies for the EIN, its trade name (if it differs), and the name of its executor, administrator, or trustee into the appropriate lines.

Step 2. Provide the entity’s mailing and street address, city, state, ZIP code, and country (write in full without abbreviation) where the principal business is located.

Step 3. Type the responsible party's name and their SSN, ITIN, or EIN in lines 7a and 7b accordingly. The “responsible party” is the person who ultimately owns or controls the entity or who exercises ultimate effective control over the entity.

Step 4. Answer if the application is for an LLC and whether it was organized in the U.S., provide the number of its members, and select the entity type in the appropriate check box. If applying for a corporation, name in the following lines the state or foreign country where incorporated.

Step 5. Specify the reason why you apply for an EIN. Choose only one reason and put a checkmark in the relative box.

Step 6. Provide the date you started or acquired a business and the number of employees expected in the next 12 months.

Step 7. In line 14, check the box if you expect your employment tax liability to be $1,000 or less in a full calendar year and want to file Form 944 annually instead of Form 941 quarterly.

Step 8. Choose one box to describe your business's principal activity and specify the main merchandise sold, construction work done, products made, or services offered.

Step 9. Type in your previous EIN if your entity ever applied or received it.

Step 10. Complete the “Third Party designee” section only if you want to authorize another person to receive the entity’s EIN on your behalf.

Step 11. Verify your answers. Once ready, add your signature and date of application, and provide your contact telephone number.

Preparing the IRS form SS-4 online with pdfFiller is more straightforward and efficient than with just pen and paper. This approach minimizes errors and the need for repeated corrections. The editor guides you through the document so you don't miss any lines, and enables you to send the completed copy of SS-4 form via email, USPS, or directly to the IRS without leaving the editor.

Video instructions and help with filling out and completing the IRS form SS-4

New Updates to SS-4 Form

Line 14 adjustment

Guidance for Indian tribal entities

Consolidation of forms

Publication updates

New Updates to SS-4 Form

The Internal Revenue Service frequently revises tax forms to reflect legislative and administrative changes. In December 2023, the IRS introduced the latest versions of the SS-4 application. Key updates include reinstating Line 14, allowing eligible filers to opt for annual Form 944 instead of quarterly Form 941. Related adjustments were made to Line 13 and the section "Do I Need an EIN?"

Line 14 adjustment

Line 14 of the IRS form SS 4 has been updated to include the wage ceiling for employers in U.S. territories who opt to file Form 944. This offers clarity for entities assessing their filing requirements.

Guidance for Indian tribal entities

Additional guidance has been included for Line 1 and Line 9a of the document. This guidance helps Indian tribal governments and certain tribal enterprises not recognized as separate entities for federal tax purposes in addressing tax identification compliance under specific regulations.

Consolidation of forms

Starting in 2023, Form SS-4PR has been integrated into Forms SS-4 and SS-4SP. Employers in Puerto Rico will now use the SS-4 application, while those preferring Spanish documentation can use the new Form SS-4SP, available in Spanish.

Publication updates

Information previously found in Pub. 51 and Pub. 80 was integrated into Pub. 15 starting in 2024. The new Pub. 15 now includes specifics for agricultural employers and those in U.S. territories. Additionally, a Spanish-language version, Pub. 15 (sp), will become available to ensure accessibility.

All You Need to Know About the IRS Form SS-4

What is the SS-4 form?

Who needs to fill out the SS-4 form in 2025?

When is the IRS form SS 4 due?

Is the IRS form SS-4 accompanied by other forms?

Where do I send the IRS Form SS-4?

All You Need to Know About the IRS Form SS-4

Navigating the SS-4 form process is vital for businesses seeking an Employer Identification Number (EIN) from the IRS. Discover the purpose, application procedure, and significance of Form SS-4 to ensure compliance and streamline your business operations.

What is the SS-4 form?

The SS 4 form, also known as the "Application for Employer Identification Number," is a document used by various entities to apply for an Employer Identification Number (EIN) from the Internal Revenue Service (IRS). An EIN is a unique nine-digit number assigned to businesses and other entities for identification purposes when filing taxes and handling other legal documentation. This form is essential for establishing a business’s identity with the federal tax system, facilitating processes like opening a bank account, hiring employees, and filing business tax returns.

Who needs to fill out the SS-4 form in 2025?

Any business or entity obliged to report and remit taxes to the IRS needs an EIN and must complete the SS-4 application to obtain one. This requirement applies to sole proprietorships, partnerships, corporations, estates, trusts, nonprofit organizations, and other entities. Entities planning to hire employees, open a business bank account, or establish a partnership or corporation, among other activities, should apply for an EIN using this form. Sole proprietors must also submit this form if they hire employees or meet other conditions necessitating an EIN.

When is the IRS form SS 4 due?

Form SS-4 should be completed and submitted upon creating a new taxable entity before starting business operations or tax-related activities that require an EIN. There's no specific annual due date for the SS4 letter, but it should be obtained early in the business setup process to comply with IRS requirements for filing returns or opening financial accounts.

Is the IRS form SS-4 accompanied by other forms?

Typically, the SS 4 form is submitted independently to apply for an EIN. No supplementary forms must be filed simultaneously with the SS-4 letter, although businesses will need other forms later for tax compliance and reporting purposes once the EIN is obtained.

Where do I send the IRS Form SS-4?

You can submit your SS 4 application through the IRS online application process, which provides an EIN immediately upon complete submission, via email or fax per your preference. You can mail the form to the IRS and receive your EIN in the mail in approximately four weeks. If you choose to fax the form SS-4, you will receive your EIN also by fax generally within four business days.

The mailing address and SS-4 fax number depend on the entity’s location and whether the main office or principal business is inside or outside the United States. The current addresses and fax numbers to send Form SS-4 are available here.

Submit only one copy of SS4 form to the IRS but keep another copy for personal records.

FAQ

Is it possible to obtain a copy of my SS-4 online from the IRS?

During form submission, there are several ways to get a copy of SS-4 form if lost or not saved. If you submitted your SS-4 online via the IRS portal, you can return to the previous page on the portal and re-download your PDF document. Another way is to call the IRS at its Business and Specialty Tax Line and EIN Assignment line (800) 829-4933. However, if you prepare your form SS-4 form PDF with pdfFiller, you won't have such problems, as all files you manage in the editor remain in your account.

Can I send my SS-4 application on paper with missing details if I don’t know all the information?

Yes, you can send your completed SS-4 form on paper or fax it to the IRS instead of submitting it online. However, sending your application this way, especially with missing information, will delay the issuance of your EIN.

What is the difference between IRS forms SS-4 and W-9?

The SS-4 is a straightforward, one-page form that requires basic information. In contrast, form W-9, which requests a taxpayer's identification number, differs from the SS-4 application. The SS-4 form helps businesses apply for an EIN, while Form W-9 allows them to share and verify their EIN with other entities.

Is the IRS form SS-4 necessary?

The IRS form SS-4 is necessary for various entities that need an Employer Identification Number to report and remit their taxes. These include various employers, like sole proprietors, corporations, partnerships, estates of decedents, trusts, and LLCs (if they have employees or excise tax reporting obligations).

Can all types of entities apply for EIN online?

Yes, all customers whose principal business, office, agency, or legal residence (in the case of an individual) is located in the United States or one of the U.S. Territories can apply for an EIN and file form SS-4 online.

What information must be reported on the SS 4 form?

The SS 4 application requires basic information about the entity, including its legal name and trade name, mailing address, type of entity, and responsible party details (including their name, title, and Social Security Number or Individual Taxpayer Identification Number). The applicants must also specify the reason for applying for EIN, details about the business structure, and its principal activity.

What is the last revision of form SS-4?

The IRS published the latest version of the SS 4 form, Application for Employer Identification Number, in 2025. If you need prior year form versions with instructions, you can find them all on the IRS website.

What is the penalty for the late filing of the IRS form SS 4?

Form SS-4 doesn't incur a late payment penalty since it is only used to apply for an Employer Identification Number (EIN). However, it's recommended to submit SS 4 form at least 4 to 5 weeks before needing an EIN. Without it, you might face delays in essential business activities such as opening bank accounts, filing taxes, and hiring employees, all of which require an EIN.

How can I edit form SS-4 from Google Drive?

People who need to keep track of documents and fill out forms quickly can connect pdfFiller to their Google account. Sign up with pdfFiller and install its add-on for Google Drive to easily fill out, edit, and sign your SS 4 application and other documents saved in your Google Drive storage anytime, without switching between tabs.

How do I complete SS-4 form on an iOS device?

Install the pdfFiller app on your iOS device to fill out papers. Create an account and start a 30-day free trial to test the app's capabilities. After registering, upload your blank SS 4 sample. Now, you can fill out, edit, electronically sign, and submit your completed form SS-4 from your iOS device wherever you are and at any time.