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Internal Revenue Service (IRS) · United States (federal)

Form SS-4: Application for Employer Identification Number

Current revision: Rev. December 2025 (checked on irs.gov, Oct 15, 2026)

Fill in IRS Form SS-4 (Rev. December 2025) to apply for an EIN by fax or mail. Line-by-line help, the free online alternative, and processing times.

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Form

SS-4

Issued by
Internal Revenue Service (IRS)
Applies in
United States (federal)
Edition
Rev. December 2025

Official source

PDFBetter is not affiliated with, endorsed by or acting for Internal Revenue Service (IRS). We open the form from irs.gov, and you fill it in our editor. Check the issuer's instructions before you file.

What it is

What Form SS-4 is for

Form SS-4 is the application for an Employer Identification Number (EIN), the federal tax ID for businesses, trusts, estates and other entities. U.S.-based applicants can get an EIN free and immediately through the IRS online application; the PDF is for fax or mail applications and for applicants without a U.S. location. The IRS never charges for an EIN.

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From irs.gov to your filled copy

  1. 1

    Fetched from irs.gov

    The agency's own, current PDF — not a retyped copy.

  2. 2

    Opens in the editor

    Fillable fields work as they are; on a flat page you type with text boxes.

  3. 3

    Your filled copy

    Download, print, sign or send it — the original stays untouched.

Who files it

  • New LLCs, corporations and partnerships
  • Sole proprietors who hire employees or want an EIN instead of using an SSN
  • Trusts and estates (including an executor opening an estate account)
  • Nonprofits applying before seeking tax-exempt status
  • Foreign entities that need a U.S. tax ID

What you need

  • Legal name of the entity and any trade name
  • Mailing and street address and the county and state
  • Responsible party's name and SSN, ITIN or EIN
  • Entity type and, for an LLC, number of members
  • Reason for applying and the date the business started
  • Closing month of the accounting year and expected number of employees

Line by line

How to fill out Form SS-4

  1. 1

    Lines 1–6 — Names and addresses

    Enter the legal name, trade name, any “care of” name for trusts and estates, the mailing and street addresses, and the county and state of the principal business.

  2. 2

    Lines 7a–7b — Responsible party

    Name the individual who ultimately owns or controls the entity and give their SSN, ITIN or EIN.

  3. 3

    Lines 8a–8c — LLC questions

    Say whether the applicant is an LLC, how many members it has, and whether it was organized in the United States.

  4. 4

    Lines 9a–9b — Entity type

    Check one box. The instructions say a single-member LLC classified as a disregarded entity checks “Other” and writes “disregarded entity”.

  5. 5

    Lines 10–12 — Reason and dates

    Check the reason for applying, enter the date the business started or was acquired, and the closing month of the accounting year.

  6. 6

    Lines 13–15 — Employees

    Estimate employees in the next 12 months, check line 14 if you qualify to file Form 944 annually, and enter the first date wages were or will be paid.

  7. 7

    Lines 16–18 and signature

    Describe the principal activity and products, answer whether the entity has had an EIN before, optionally name a third-party designee, then sign.

Where to send it

If your business is in the United States or a U.S. territory, apply online free at https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number and get the EIN immediately. Otherwise fax the form under the Fax-TIN program (EIN generally within 4 business days) or mail it (about 4 weeks). The fax numbers and mailing addresses depend on where the entity is located and are listed under “Apply by fax” and “Apply by mail” in the instructions: https://www.irs.gov/pub/irs-pdf/iss4.pdf. International applicants may also call 267-941-1099.

Filing rules change. Confirm the address or portal on irs.gov before you send.

Form SS-4: questions people ask

Does it cost anything to get an EIN?

No. The IRS issues EINs free. Sites that charge are third-party services, not the IRS.

Should I apply online instead?

If the entity has a U.S. location and a responsible party with an SSN or ITIN, the online application is fastest. Use only one method per entity to avoid receiving two EINs.

Is there a limit on applications?

Yes. The IRS issues one EIN per responsible party per day.

Who counts as the responsible party?

The individual who ultimately owns or controls the entity, or who exercises effective control over its funds. You must report a change in responsible party to the IRS on Form 8822-B within 60 days.

Can I fax a signed PDF?

Yes, faxing is one of the IRS's accepted methods. You can send it from PDFBetter's fax tool to the fax number for your location in the instructions.

Do I need a new EIN if my LLC changes?

Not always. Changes like a new name or address usually don't need a new EIN; changes in ownership structure or entity type sometimes do. See the IRS guidance on when a new EIN is required.