Sample Form SS-4, Employer Identification Number

Sole proprietors need to have an Employer Identification Number (EIN) only if they have one or more employees, if they have a Keogh plan, or if they are required to file excise tax forms such as those for sales tax, alcohol or tobacco. If you purchase a business for which an EIN is needed, use your own EIN or get a new one; don't use the EIN of the previous owner. If you operate more than one business as a sole proprietor, you should use the same EIN for each one; if you operate businesses in forms other than sole proprietorship, you'll need a separate EIN for each business entity.

To apply for an EIN, you can file a paper Form SS-4, Application for Employer Identification Number, with the appropriate IRS Service Center for your state. If you apply by mail, it generally takes about four weeks to receive the number. If you need to file your tax return before you receive the EIN, write applied for in the space where the EIN should go.

You can also get an EIN immediately over the phone by calling the number of the Tele-TIN; however, you'll still need to fill out a paper SS-4 form and mail or fax it to the Service Center within 24 hours. The IRS representative will give you the correct fax number. The advantage of using this system is that you will receive the EIN immediately and you can use it on your tax forms right away.

Requesting an EIN online. You can also request an EIN through a Web-based system that instantly processes requests and generates identification numbers. Access the Internet EIN system through IRS.gov and enter the required information. If the information passes the automatic validity checks, the IRS will issue a permanent EIN. If the information does not pass the validity checks, it is rejected. You will then have an opportunity to correct the information and resubmit the application. The Internet EIN application is interactive and asks questions tailored to the type of entity the taxpayer is establishing.

When the EIN application process is complete, the applicant has the option to view, print and save his or her confirmation notice, as opposed to waiting for the IRS to mail it. An EIN assigned through Internet submission is instantly recognized by IRS systems and can be used immediately for most business purposes.

Form SS-4 (Adobe PDF)
FormSS-4.pdf