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2026 Official Version

Form SS-4: Get Your Employer Identification Number (EIN)

Apply for your business tax ID online in 2026. Fill out IRS Form SS-4 for instant EIN issuance — free, secure, and ready to fax or mail to the IRS.

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What is Form SS-4?

The official IRS application for your business tax ID

Form SS-4 (Application for Employer Identification Number) is the official IRS form used to obtain an EIN (Employer Identification Number) — a unique 9-digit tax ID number for your business. Think of it as a Social Security number for your business: it's used for tax filings, hiring employees, opening business bank accounts, and establishing business credit.

While most U.S. business owners can get an EIN instantly through the IRS online application, Form SS-4 is essential for international applicants, third-party designees (accountants/lawyers applying on behalf of clients), and foreign business owners without a U.S. Social Security number or ITIN.

Online vs. Form SS-4: If you have a U.S. location and a valid SSN or ITIN, use the IRS online tool at IRS.gov/EIN for instant EIN issuance (free). Use Form SS-4 if you're international, don't have an SSN/ITIN, or need to designate a third party to receive your EIN.

Who Needs an EIN?

When you must apply for a business tax ID

EIN Required

  • All corporations (C corp and S corp)
  • All partnerships (including multi-member LLCs)
  • Any business with employees
  • Businesses filing employment tax returns
  • Businesses filing excise tax returns
  • Trusts (except certain grantor trusts)
  • Estates of deceased persons
  • Nonprofit organizations
  • Businesses withholding on nonresident aliens
  • Qualified retirement plans (401k, SEP IRA)

EIN Optional (But Recommended)

  • Sole proprietors with no employees
  • Single-member LLCs with no employees
  • Banks require it for business accounts
  • Protects your SSN from identity theft
  • Establishes business credit separate from personal
  • Prepares for hiring employees later
  • Looks professional with clients and vendors

How to Get Your EIN in 2026

Four ways to apply — online is fastest

Online Application (Recommended)

  • Processing: Instant (5 minutes)
  • Cost: Free
  • Where: IRS.gov/EIN
  • Requirement: SSN or ITIN + U.S. location
  • Hours: Mon-Fri 6am-1am ET, Sat 6am-9pm ET

Fax Form SS-4

  • Processing: 4 business days
  • Cost: Free
  • U.S. fax: 855-641-6935
  • International: 304-707-9471
  • Available: 24/7

Phone (International Only)

  • Processing: Instant (during call)
  • Cost: Free (not toll-free)
  • Phone: 267-941-1099
  • Hours: Mon-Fri 6am-11pm ET
  • Note: Non-U.S. applicants only

Mail Form SS-4

  • Processing: 4-5 weeks
  • Cost: Free
  • Address: IRS, EIN Operation, Cincinnati OH 45999
  • Status check: 800-829-4933
  • Tip: Sign and date before mailing

Important: An EIN is always free from the IRS. Avoid third-party websites charging $50-300 — they're unnecessary middlemen. Apply directly at IRS.gov/EIN or use our free Form SS-4 tool.

How to Complete Form SS-4

Step-by-step instructions for your EIN application

1

Legal Business Name (Line 1)

  • Sole proprietors: Your personal legal name (e.g., "Jennifer Smith"), not your business name
  • LLCs: Full legal name with "LLC" (e.g., "Smith Consulting LLC")
  • Corporations: Corporate name with suffix (e.g., "Smith Consulting, Inc.")
  • Partnerships: Name from partnership agreement
  • Trusts: Name from trust instrument
  • Estates: "[Deceased Name] Estate"
2

Trade Name & Contact Info (Lines 2-6)

  • Line 2: "Doing Business As" (DBA) name if different from legal name
  • Line 3: Care-of name (trustee, executor, or designated person)
  • Lines 4a-4b: Mailing address for IRS correspondence
  • Lines 5a-5b: Physical business address (no P.O. box)
  • Line 6: County and state where business is physically located
3

Responsible Party (Lines 7a-7b)

Enter the name and SSN (or ITIN) of the individual person who ultimately owns or controls the business. Must be a real person, not another entity.

  • Sole proprietor: You (the owner)
  • LLC: Managing member or majority owner
  • Corporation: President, CEO, or principal officer
  • Partnership: General partner
  • Trust: Grantor, owner, or trustor
  • Estate: Executor or administrator
4

Entity Type & Reason (Lines 8-10)

  • Line 8: If LLC, check "Yes" and enter member count
  • Line 9a: Check your entity type — sole proprietor, corporation, partnership, trust, estate, other nonprofit, or "other" (write "disregarded entity" for single-member LLC)
  • Line 9b: If corporation, specify "1120" (C corp) or "1120-S" (S corp)
  • Line 10: Reason for applying — started new business, hired employees, banking purpose, changed organization, purchased business, created trust, or other
5

Business Details (Lines 11-17)

  • Line 11: Date business started or acquired
  • Line 12: Closing month of accounting year (usually December)
  • Line 13: Number of employees expected in next 12 months (enter 0 if none)
  • Line 14: Check if you want to file Form 944 annually (for employers owing ≤$1,000/year in employment taxes)
  • Line 15: First date wages were paid or will be paid (or "N/A" if no employees)
  • Lines 16-17: Principal business activity category and detailed description
6

Sign and Submit (Line 18 & Signature)

  • Line 18: Check whether entity has previously applied for an EIN
  • Third-party designee: Complete only if your accountant or lawyer should receive the EIN
  • Signature: Owner (sole prop), president (corp), authorized partner (partnership), or fiduciary (trust/estate)
  • Submit by fax: 855-641-6935 (U.S.) — receive EIN in 4 business days
  • Submit by mail: IRS, Attn: EIN Operation, Cincinnati, OH 45999 — 4-5 weeks

EIN Guidance by Business Type

How to fill out Form SS-4 for your specific entity

Sole Proprietors

Line 1: your personal name. Line 2: business/trade name. Line 9a: check "Sole proprietor." An EIN is optional if you have no employees, but recommended for banking and SSN protection. You can operate multiple businesses under one EIN.

Single-Member LLC

Line 1: LLC legal name. Line 8a: "Yes," Line 8b: "1." Line 9a: check "Other" and write "Disregarded entity." The IRS treats single-member LLCs as pass-through entities — you'll report income on Schedule C with your personal Form 1040.

Multi-Member LLC / Partnership

EIN is always required. Line 1: LLC/partnership legal name. Line 8a: "Yes," Line 8b: number of members. Line 9a: check "Partnership." You'll file Form 1065 annually and issue Schedule K-1s to each member.

Corporation (C Corp / S Corp)

EIN is always required. Line 1: corporate name with suffix (Inc., Corp.). Line 9a: check "Corporation" and specify "1120" (C corp) or "1120-S" (S corp). For S corp election, get your EIN first, then file Form 2553 within 2 months + 15 days of your tax year start.

Trusts, Estates & Nonprofits

Trusts: Line 1 = trust name, Line 3 = trustee, Line 9a = "Trust." Estates: Line 1 = "[Name] Estate," Line 9a = "Estate" with deceased's SSN. Nonprofits: Get your EIN first, then file Form 1023/1024 for tax-exempt status — getting an EIN doesn't make you tax-exempt.

When You Need a New EIN (vs. Keeping Your Current One)

Certain business changes require a new EIN — others don't

You Need a New EIN

  • Sole proprietorship incorporates (new legal entity)
  • You take on a partner (sole prop → partnership)
  • Partnership incorporates (→ corporation)
  • You purchase or inherit a business and change its structure
  • 50%+ ownership changes in a partnership within 12 months
  • Corporation undergoes bankruptcy reorganization

Keep Your Current EIN

  • Change your business name (file Form 8822-B)
  • Change your business address (file Form 8822-B)
  • Elect or terminate S corp status (same EIN)
  • Partners join or leave (unless 50%+ changes)
  • Business becomes inactive (reuse EIN later)
  • Change responsible party (file 8822-B within 60 days)

Common SS-4 Mistakes to Avoid

Don't let these errors delay your EIN

Applying Before State Registration

Register your LLC or corporation with your state first. The IRS verifies your legal entity name matches state records.

Using DBA Name on Line 1

Line 1 is your legal name, not your trade/DBA name. Sole proprietors enter their personal name. Put the DBA on line 2.

Wrong Entity Type on Line 9a

Single-member LLC → "Other (disregarded entity)." Multi-member LLC → "Partnership." Getting this wrong means filing the wrong tax returns.

Not Saving EIN Confirmation

Print or screenshot the online confirmation immediately. The IRS doesn't email it, and the CP 575 mail letter takes 4-6 weeks to arrive.

Paying for an "EIN Service"

The IRS EIN application is always free. Never pay $50-300 to a third-party website — go directly to IRS.gov/EIN.

Duplicate EIN Applications

Use only one method. Don't apply online and then mail Form SS-4 — this creates duplicate EIN records and tax filing confusion.

Special Situations

International applicants, trusts, estates, and more

Foreign Business Owners (No SSN/ITIN)

Write "foreign" or "N/A" on line 7b. Submit Form SS-4 by fax (855-215-1627 U.S. callers / 304-707-9471 international) or call 267-941-1099 Mon-Fri 6am-11pm ET for instant EIN by phone. You cannot use the IRS online tool without a valid SSN or ITIN.

EIN Applied For, But Not Received?

If a tax return is due before you receive your EIN, write "Applied For" and the date you applied in the EIN field. Don't use your SSN as an EIN. Call 800-829-4933 to check status of mailed applications.

Third-Party Designee (Accountant/Lawyer)

Complete the "Third-Party Designee" section at the bottom of Form SS-4. The client must sign the form. The IRS will release the EIN to the designee — their authority ends once the EIN is assigned. The CP 575 confirmation letter is still mailed to the client.

Frequently Asked Questions

Common questions about EIN applications and Form SS-4

Is an EIN free?

Yes, completely free. The IRS never charges for an EIN. Avoid third-party websites charging $50-300 to "help" you get one — they're unnecessary. Apply directly at IRS.gov/EIN (online, instant) or use our free Form SS-4 fillable PDF tool to prepare your application for fax or mail submission.

How long does it take to get an EIN?

Online at IRS.gov/EIN: instant (5 minutes). Fax Form SS-4: 4 business days. Phone (international applicants only, 267-941-1099): instant during the call. Mail Form SS-4 to Cincinnati: 4-5 weeks. For U.S. business owners with an SSN or ITIN, the online tool is the fastest method.

Does my single-member LLC need an EIN?

Not technically required if you have no employees and no excise tax liability. However, nearly all banks require an EIN to open a business bank account for an LLC. Getting one also protects your SSN, helps establish business credit, and prepares you for future hiring. It's free and takes 5 minutes — there's no reason not to get one.

How long is an EIN valid?

An EIN is permanent and never expires. Once issued, it's yours forever — even if you close your business. If you reopen the same business later (same structure and owner), you can reuse your old EIN. You never need to "renew" an EIN.

Can I get an EIN on weekends?

Yes, but with limited hours. The IRS online tool is available Saturday 6:00 a.m. to 9:00 p.m. ET and Sunday 6:00 p.m. to 12:00 a.m. ET. You can also fax Form SS-4 anytime (24/7), though the IRS processes faxes during business days only.

What if I make a mistake on my EIN application?

Minor errors (address typo, wrong business description): file Form 8822-B to correct your records. Major errors (wrong entity type, wrong legal name): call the IRS at 800-829-4933 immediately — you may need a new EIN. Once an EIN is assigned, you cannot change the legal name or entity type online.

Do I need separate EINs for multiple businesses?

Sole proprietors: no — you can operate multiple businesses under different trade names with one EIN. However, each separate legal entity (LLC, corporation, partnership) must have its own EIN. Divisions or branches of the same corporation use the parent company's EIN.

Can I use Form SS-4 if I'm outside the United States?

Yes. International applicants must use Form SS-4 (the online tool requires a U.S. location). Fax to 855-215-1627 (U.S. callers) or 304-707-9471 (international callers) for approximately 4-business-day processing. Or call 267-941-1099 Mon–Fri 6 a.m.–11 p.m. ET for an EIN during the call. On line 7b, write "foreign" or "N/A" if you have no SSN or ITIN.

What is the CP 575, and what if I lost it?

The CP 575 is the IRS notice mailed to confirm your EIN after it is assigned. It typically arrives 4–6 weeks after a fax or mail application; online applicants receive their EIN immediately on screen and the CP 575 follows by mail. The IRS will not issue a duplicate CP 575. If you have lost it, call 800-829-4933 (Mon–Fri, 7 a.m.–7 p.m. local time) to request a Letter 147C, which is the official EIN verification replacement and is accepted everywhere a CP 575 is accepted. There is no fee for a 147C letter.

How do I find my EIN if I've forgotten it?

Check these sources in order: (1) your original CP 575 notice or a previously filed tax return (Form 1040 Schedule C, 1065, 1120, 941, etc.); (2) business bank account paperwork — most banks record your EIN at account opening; (3) W-2 or 1099 forms you have issued; (4) call the IRS Business & Specialty Tax Line at 800-829-4933, where a representative can verify your identity and provide your EIN or mail you a Letter 147C.

Do I need a separate state EIN in addition to my federal EIN?

Yes, in most states. Your federal EIN from the IRS is for federal tax purposes only. Most states require a separate registration for state income tax withholding, state unemployment insurance, and sales tax. You typically apply for state tax accounts through your state's department of revenue or taxation after you have your federal EIN. Requirements vary significantly by state — confirm current requirements on your state's official government website.

When does an estate or trust need an EIN, and what about Form 1041 deadlines?

An estate of a deceased person needs its own EIN (separate from the decedent's SSN) to open estate bank accounts and file Form 1041. Most non-grantor trusts also need an EIN once they become irrevocable. Form 1041 is generally due on the 15th day of the 4th month after the end of the entity's tax year — April 15 for calendar-year estates. Because executors and trustees often need the EIN immediately to access estate assets, applying by fax (approximately 4 business days) or by phone (instant, for international fiduciaries) is faster than mail. Verify filing deadlines with a qualified tax professional, as extensions and fiscal-year elections can change the due date.

Can I cancel or deactivate my EIN?

An EIN cannot be cancelled — it is permanently associated with your entity in IRS records. However, you can request that the IRS close your business account (stop expecting returns) by writing to the IRS with your legal name, EIN, business address, and the reason for closure. Mail to: Internal Revenue Service, Cincinnati, OH 45999. Include a copy of your CP 575 or EIN assignment letter if available. All outstanding tax returns must be filed and taxes paid before requesting closure. If you later reopen the same business, you can reactivate and reuse the original EIN.

What are the correct IRS fax numbers for Form SS-4?

There are two sets of fax numbers depending on where your business is located. For applicants with a U.S. principal place of business: fax to 855-641-6935. For applicants with a principal place of business outside the United States: use 855-215-1627 (if calling from the U.S.) or 304-707-9471 (if calling from outside the U.S.). Processing is approximately 4 business days; the IRS will fax a cover sheet with your EIN back to the fax number you provide. These numbers are from IRS.gov and were current as of the December 2025 form revision — verify on the official IRS website before submitting.

Ready to Get Your EIN?

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How to Find a Lost or Forgotten EIN

Your EIN is on record — here is how to retrieve it

Check Your CP 575 Notice or Prior Tax Returns

When the IRS first assigns your EIN, it mails a CP 575 notice to the address on your SS-4 application. This letter is the primary confirmation of your EIN. Your EIN also appears on any previously filed federal tax returns (Form 1040 Schedule C, Form 1065, Form 1120, Form 941, etc.), business bank account paperwork, and any W-2 or 1099 forms you have issued to employees or contractors.

Call the IRS Business & Specialty Tax Line

Call 800-829-4933 (Mon–Fri, 7 a.m. – 7 p.m. local time). After verifying your identity, an IRS representative can provide your EIN over the phone or mail you a Letter 147C — the official replacement document if you have lost your CP 575. The 147C letter is accepted everywhere a CP 575 is accepted.

Check with Your Bank or State Records

Most financial institutions record your EIN when you open a business bank account or apply for a business credit card. State business registration databases (secretary of state websites) sometimes display the federal EIN alongside your state registration number. Your accountant or payroll provider will also have it on file.

CP 575 and Letter 147C: Your EIN Confirmation Documents

Understanding the IRS notices that confirm your EIN

CP 575 — Original EIN Confirmation Notice

  • Mailed by the IRS after your EIN is assigned (approximately 4–6 weeks after fax or mail submission)
  • Online applicants receive their EIN instantly on screen — the CP 575 follows by mail
  • Contains your EIN, legal entity name, and the tax forms you are required to file
  • Save this document permanently — the IRS will not issue a duplicate CP 575
  • Banks, lenders, and government agencies widely accept it as proof of EIN

Letter 147C — EIN Verification Letter

  • Replacement document if you have lost your CP 575
  • Request by calling 800-829-4933 (Mon–Fri, 7 a.m. – 7 p.m. local time)
  • Can be faxed to you during the call or mailed to the address on record
  • Accepted everywhere a CP 575 is accepted — banks, lenders, state agencies
  • There is no fee to request a 147C letter

Tip: Store a digital copy of your CP 575 or 147C in a secure cloud location alongside your state registration documents. You will likely need to present it when opening bank accounts, applying for business licenses, or responding to vendor W-9 requests.

EIN Cancellation and Deactivation

What happens to your EIN when a business closes

An EIN is permanently associated with a taxpayer entity and cannot be cancelled or reassigned. Even if you close your business, the EIN remains on IRS records indefinitely. However, the IRS can close the business account associated with the EIN if the entity has no outstanding tax liabilities and will no longer file returns.

To close your business account, send a written request to the IRS including: your legal business name, EIN, business address, and the reason you are closing the account. Mail to: Internal Revenue Service, Cincinnati, OH 45999. If you have a copy of the CP 575 or the EIN assignment letter, include it with the request.

Important: Closing an EIN account does not cancel any outstanding tax obligations. All required returns must be filed and taxes paid before requesting account closure. If you reopen the same business later (same owner, same structure), you can reuse the original EIN by contacting the IRS.

Inactive vs. Closed: An EIN can sit inactive for years with no filings and no penalties — as long as no taxes are owed. You only need to formally close the account if you want the IRS to stop expecting returns. Businesses that plan to reopen should not close their EIN account.

State EIN and State Tax ID Requirements

A federal EIN is separate from state business tax registration

Your federal EIN from the IRS is different from state-level tax identification numbers. Most states require separate registration for state income tax withholding, state unemployment insurance (SUI/SUTA), and state sales tax. You typically need your federal EIN before registering with your state.

Registration is done through each state's department of revenue or taxation. The following portals serve the most common states, but confirm the current URL on your state's official website before registering:

  • California: California Department of Tax and Fee Administration (cdtfa.ca.gov) and EDD (edd.ca.gov) for employer registration
  • Texas: Texas Comptroller (comptroller.texas.gov) — no state income tax, but sales tax and franchise tax registration required
  • New York: NY Department of Taxation and Finance (tax.ny.gov)
  • Florida: Florida Department of Revenue (floridarevenue.com) — no state income tax; sales tax registration required
  • Illinois: Illinois Department of Revenue (tax.illinois.gov)

Note: State registration requirements, timelines, and fees vary. Verify current requirements directly on your state's official government website. Some states also require a separate state-level EIN or business identification number distinct from the federal EIN.

Typical order of operations: (1) Register legal entity with state (LLC/corp), (2) Apply for federal EIN via IRS Form SS-4 or online, (3) Register for state tax accounts using your federal EIN, (4) Register for local business licenses if required by your city or county.

EIN for Estates and Trusts: Form 1041 Deadline Context

Time-sensitive EIN requirements for executors and trustees

Estates of deceased persons and most non-grantor trusts are required to obtain an EIN and file Form 1041 (U.S. Income Tax Return for Estates and Trusts) if they meet income thresholds. Because Form 1041 has its own filing deadline — generally the 15th day of the 4th month after the close of the tax year (April 15 for calendar-year estates) — executors and trustees should apply for an EIN promptly after the estate or trust is established to avoid filing delays.

For estates, a tax year typically begins on the date of death. For trusts, it begins when the trust becomes irrevocable. The executor or trustee is the responsible party on Form SS-4 (Line 3 and Line 7a). The online IRS EIN application is available for domestic fiduciaries with a valid SSN or ITIN. International fiduciaries must use Form SS-4 by fax or phone.

Important: Filing deadlines for Form 1041 can vary based on the entity's tax year election and extension filings. Verify the current applicable deadline with a qualified tax professional or directly on the IRS SS-4 page.

Apply early: Executors and trustees often need the EIN to open estate/trust bank accounts and marshal assets before the first tax return is due. Using Form SS-4 by fax (approximately 4 business days) or the IRS phone line (instant, international applicants) is faster than mail when time is short.

About Form SS-4 and EIN Applications

Form SS-4 (Application for Employer Identification Number) is the official IRS form used to obtain a business tax identification number. Millions of new businesses apply for EINs each year — from solo freelancers and single-member LLCs to large corporations and nonprofit organizations.

The IRS recommends applying online at IRS.gov/EIN for instant results. However, Form SS-4 remains the standard application method for international businesses, foreign-owned U.S. entities, and situations where a third-party designee (accountant or attorney) needs to receive the EIN on behalf of a client. The December 2025 revision of Form SS-4 updated the fax numbers and mailing addresses for EIN applications.

An EIN is permanent and never expires. Once assigned, it stays with your business for its lifetime — through name changes, address changes, and ownership transitions. Only structural changes to your legal entity (such as incorporating a sole proprietorship or terminating a partnership) require a new EIN application.

Our free online Form SS-4 tool provides the current official IRS form with an intuitive fillable interface. Whether you're starting a new business, hiring employees, forming an LLC, or establishing a nonprofit, our secure platform helps you complete SS-4 quickly and accurately. For a detailed guide, see our complete EIN application guide for 2026.

Official Source

Last updated June 2026 · Content reviewed against official IRS guidance (Form SS-4 rev. 12/2025 and related IRS publications) by the PDF Awesome editorial team.

For a full step-by-step walkthrough of the EIN application process, read our complete SS-4 guide. To fill out Form SS-4 right now, use our free online SS-4 form tool. After you receive your EIN, you may also need Form W-9 for clients or PDF conversion tools for preparing supporting documents.

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