Can I Use a Registered Agent Address for My EIN?

An Employer Identification Number (EIN) is a nine-digit number the Internal Revenue Service (IRS) assigns to businesses for tax filing. A registered agent is an individual or company designated to receive official legal and state documents for a business. Many business owners wonder if they can use their registered agent’s address when applying for an EIN to maintain privacy. This guide clarifies the rules for using a registered agent’s address on the application to meet IRS requirements.

Understanding the Addresses on the EIN Application

When applying for an EIN using Form SS-4, the IRS requires two distinct addresses. The first is the mailing address, entered on lines 4a and 4b, which is the location where the IRS will send all official correspondence and tax notices. The second address required is the physical location, entered on lines 5a and 5b.

This must be the actual street address where the business’s principal operations are located. The IRS prohibits the use of a P.O. Box for the physical location. If your business operates from the same place you receive mail, you would only fill out the mailing address section and leave the physical address section blank.

Using a Registered Agent Address for Your Mailing Address

It is permissible to use your registered agent’s address as your mailing address on the EIN application. The form allows for a “care of” name on line 3 to direct mail to a service responsible for handling your tax information. This is a common practice for business owners who want to keep their personal home address private.

Using a registered agent’s address centralizes the receipt of important documents, reducing the risk of missed notices if you move or travel.

Using a Registered Agent Address for Your Physical Location

You cannot use a registered agent’s address for your physical location on the EIN application. IRS instructions require the physical address to be the principal place where the business is actually conducted. A registered agent’s office serves as a legal address for service of process and state mail, not as a place where your business operations occur.

Listing it as your physical location would be a misrepresentation. For home-based businesses, the physical location is the home address from which the business is run. For online or service-based businesses, the physical location is the owner’s home or administrative office. If your business address changes, you must notify the IRS by filing Form 8822-B, Change of Address or Responsible Party – Business.

How to Complete the Address Sections on Form SS-4

When completing your EIN application on Form SS-4, apply these address rules. For your mailing address, fill in lines 4a and 4b with your registered agent’s address if using it for correspondence.

Next, on lines 5a and 5b, enter your business’s actual physical location. This is the street address where your business is managed, which for a home-based business, is your home address.