Instructions for IRS Form SS-4 – Application for Employer Identification Number (EIN) PDF

The document “Instructions for Form SS-4 (Rev. December 2023)” provides step-by-step guidance to correctly complete the Form SS-4, the IRS’s official application for an Employer Identification Number (EIN)

2. Purpose and Key Highlights

  • Purpose of Form SS-4: Used to apply for an EIN—a nine-digit number (e.g., 12-3456789) needed by businesses and entities for federal tax filing and reporting.
  • What’s New (as of Dec 2023):
    • Updates to Line 14 regarding wage ceilings for employers in U.S. territories.
    • Additional guidance on Lines 1 and 9a for Indian tribal governments or tribal enterprises.
    • Consolidation of Spanish-language versions: SS-4PR is discontinued and now forms SS-4 and SS-4(SP) are available.

3. Applying for an EIN: Methods & Guidelines

  • Online (U.S. & U.S. territories): Apply via the IRS website (IRS.gov/EIN). It’s free and you’ll receive your EIN immediately, with an option to view, print, and save your assignment notice.
  • Telephone (International applicants only): Call 267-941-1099 (6 a.m. – 11 p.m. ET, Mon–Fri). Have your completed SS-4 ready—a signed form may need to be faxed or mailed within 24 hours upon request.
  • Fax: Email your completed SS-4 to the appropriate fax number listed in the “Where To File or Fax” section. You’ll typically receive your EIN by fax within about 4 business days.
  • Mail: Send the completed SS-4 to the correct IRS address (based on your location). Processing generally takes 4–5 weeks.

4. Additional Instructions in the Document

  • The PDF includes detailed requirements per line item on the form.
  • It also covers important reminders, such as:
    • Only one EIN per responsible party per day, to ensure fairness.
    • If you haven’t received your EIN by the due date, you may write “Applied For” along with the date on the required tax paperwork.
    • Changes to your responsible party, address, or location must be reported using Form 8822-B within 60 days.

You can download the official instructions here:

[Download: Instructions for Form SS-4 (Rev. December 2023) — PDF]