Where to File Form SS-4: Your Official IRS Options

An Employer Identification Number (EIN) is a unique nine-digit tax identification number assigned by the Internal Revenue Service (IRS) to various entities. It serves as a federal tax ID, comparable to a Social Security Number for individuals, and is fundamental for identifying businesses, estates, and trusts for tax purposes. An EIN is generally required for businesses that hire employees, operate as specific legal structures like partnerships or corporations, or those needing to open a business bank account. Entities such as trusts, estates, and non-profit organizations also typically need an EIN to fulfill their tax obligations. This identifying number is a foundational requirement for numerous financial and legal activities within the United States.

Preparing Your Form SS-4

Before you can submit your application for an EIN, it is important to gather all necessary information and accurately complete Form SS-4, the Application for Employer Identification Number. This preparatory step ensures a smooth process, regardless of the filing method you choose. Form SS-4 can be downloaded directly from the IRS website at IRS.gov, or you can request a physical copy by calling 1-800-TAX-FORM.

To complete Form SS-4, you will need to provide the legal name of the entity applying for the EIN, ensuring it matches official registration documents. If the business operates under a different trade name or “doing business as” (DBA) name, that information should also be included. You will also need the name and Taxpayer Identification Number (TIN) of the responsible party, who is typically an owner, general partner, or principal officer. This responsible party’s TIN can be a Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), or an existing EIN.

You will need to specify the type of entity, choosing from options such as sole proprietor, partnership, corporation, or trust, and indicate the state or country of incorporation if applicable. The form also requires details about the reason for applying, such as starting a new business, hiring employees, or changing the type of organization. The date the business started or was acquired, along with the closing month of its accounting year, is also necessary. If you anticipate having employees, you will need to provide the highest number of employees expected in the next 12 months. The principal business activity, describing the primary merchandise sold, work done, or services provided, must be clearly stated.

Official Filing Methods for Form SS-4

Once Form SS-4 is accurately prepared, several official methods are available for submission to the IRS, each with varying processing times. The quickest method for most domestic applicants is the online application through the IRS website, which allows you to apply for and receive your EIN immediately upon successful completion.

To use the online system, the principal business, office, or legal residence must be located within the United States or U.S. territories, and the responsible party must have a valid SSN, ITIN, or EIN. The online session must be completed in one sitting due to a time limit for inactivity.

Another option is to file Form SS-4 by fax. For domestic applicants, fax the completed form to 855-641-6935. If located outside the U.S. or its territories, the fax number is 304-707-9471. Include your own fax number on the form so the IRS can fax the EIN back to you, generally within four business days. Faxing offers a significantly faster processing time compared to mail.

For those who prefer traditional mail, Form SS-4 can be sent to: Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999. This is the slowest method, with processing times typically ranging from four to five weeks to receive your EIN by mail. Mailing is suitable for applicants who are not in urgent need of an EIN.

A telephone application is available primarily for international applicants who do not have a legal residence or principal office in the U.S. or U.S. territories. These applicants can call 267-941-1099 (not a toll-free number) Monday through Friday, from 6:00 a.m. to 11:00 p.m. Eastern Time. The individual making the call must be authorized to receive the EIN and have all necessary information from Form SS-4 readily available. The EIN is provided over the phone, but a confirmation letter will follow by mail.

What to Expect After Filing

After submitting Form SS-4, the process shifts to receiving and utilizing your new EIN. The IRS will send an official confirmation letter, Notice CP 575, to the mailing address provided. This letter serves as proof of your EIN assignment and includes details such as your business’s legal name, address, and information regarding federal tax forms you may be required to file.

The CP 575 is a one-time document and generally not reissued if lost. However, an EIN Verification Letter (147C) can be requested from the IRS Business & Specialty Tax Line if needed.

Once you have your EIN, use it on all federal tax forms, for opening business bank accounts, and for other official business purposes. Keep your EIN confirmation letter in a secure location. If you do not receive confirmation within the expected timeframe, or if you need to verify the status of a mailed application, contact the IRS Business & Specialty Tax Line.