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December 2025","","Instructions for completing IRS Form SS-4 to apply for an Employer Identification Number (EIN). The document explains the form’s purpose, the tax-account effect of the information provided, and key compliance rules such as keeping EIN details current, filing only one SS-4 per entity context, and reporting changes to the responsible party or address within required timelines. It also outlines practical application methods (online, telephone, fax, mail), eligibility constraints, and guidance for situations where an EIN has been applied for but not yet received.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/instructions-for-form-ss-4-rev-december-2025/306717/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/instructions-for-form-ss-4-rev-december-2025/306717.png","ImageObject",442,249,{"name":88,"@type":89},"Kyle","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-07","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of Form SS-4?","Question",{"text":108,"@type":109},"Form SS-4 is used to apply for an EIN. The EIN is a 9-digit number assigned to eligible entities for tax filing and reporting.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How can applicants apply for an EIN?",{"text":113,"@type":109},"Applicants may apply online, by telephone, by fax, or by mail depending on timing and eligibility. The instructions emphasize using only one method per entity to avoid receiving more than one EIN.",{"name":115,"@type":106,"acceptedAnswer":116},"What should you do if you applied for an EIN but haven’t received it by the due date?",{"text":117,"@type":109},"Write “Applied For” and the date you applied in the space shown for the EIN. 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December 2025)  \nApplication for Employer Identification Number ( EIN)   \nSection references are to the Internal Revenue Code unless otherwise noted.  \nGeneral Instructions  \nUse these instructions to complete Form SS-4, Application for Employer Identification Number (EIN) . Also, see Do I Need an EIN? on page 2 of Form SS-4 .  \nFuture Developments  \nFor the latest information related to Form SS-4 and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/)[ ](go to IRS.gov/)[IRS.gov/](go to IRS.gov/)[ ](go to IRS.gov/)[FormSS4](FormSS4.)[.](FormSS4.)  \nWhat’s New  \nNew location for fax numbers and mailing addresses. Applying for your EIN electronically, if possible, is recommended. See How To Apply foran EIN, later. If you are faxing or mailing your Form SS-4, you will find the fax numbers and mailing addresses have been moved to Apply by fax and Apply by mail, respectively, later.  \nPurpose of Form  \nUse Form SS-4 to apply for an EIN. An EIN is a 9-digit number (for example, 12-3456789) assigned to sole proprietors, corporations, partnerships, estates, trusts, and other entities for tax filing and reporting purposes. The information you provide on this form will establish your business tax account.  \nTIP  \n!   \nCAUTION  \n(ITIN).  \nSee Form SS-4 (sp) (Spanish) for the Spanish-language version of Form SS-4.  \nAn EIN is for use in connection with your business activities only. Don’t use your EIN in place of your social security number (SSN) or individual taxpayer identification number  \nReminders  \nApply for an EIN online. For applicants in the United States or U.S. territories, you can apply for and receive an EIN free of charge on [IRS.gov. See](IRS.gov. See How To Apply foran EIN)[ ](IRS.gov. See How To Apply foran EIN)[How To Apply foran EIN](IRS.gov. See How To Apply foran EIN), later.  \nKeep Form SS-4 information current. Use Form 8822-B to report changes to your responsible party, address or location. Changes in responsible parties must be reported to the IRS within 60 days.  \nFile only one Form SS-4. Generally, a sole proprietor should file only one Form SS-4 and needs only one EIN, regardless of the number of businesses operated as a sole proprietorship or trade names under which a business operates. However, if a sole proprietorship incorporates or enters into a partnership, a new EIN is required. Also, each corporation in an affiliated group must have its own EIN.  \nEIN applied for, but not received. If you don’t have an EIN by the time a return is due, write “Applied For” and the date you applied in the space shown for the number. Don’t show your SSN as an EIN on returns. If you don’t have an EIN by the time a tax deposit is due, send your payment to the Internal Revenue Service Center for your filing area as shown in the instructions for the form that you are filing. Make your check or money order payable to the “United States Treasury” and show your name (as shown on Form SS-4), address, type of tax, period covered, and date you applied for an EIN.  \nTIP  \n!   \nCAUTION  \nFor information about EINs and federal tax deposits, see Pub. 15.  \nTo ensure fair and equitable treatment for all taxpayers, EIN issuances are limited to one per responsible party, per day. For trusts, the limitation is applied to the grantor, owner, or  \ntrustor. For estates, the limitation is applied to the decedent (decedent estate) or the debtor (bankruptcy estate). This limitation is applicable to all requests for EINs whether online, telephone, fax, or mail.  \nHow To Apply for an EIN  \nTIP  \nThe IRS recommends that you apply foryour EIN electronically, if possible.  \nYou can apply for an EIN online (only for applicants in the United States or U.S. territories), by telephone (only for applicants outside of the United States or U.S. territories), by fax, or by mail, depending on how soon you need to use the EIN. Use only one method for each entity so you don’t receive ","cbCaiiEbKhZV3zbe","https://ap.wps.com/l/cbCaiiEbKhZV3zbe","pdf",196333,7,"English","# General Instructions\n## Future Developments\n## What’s New\n## Purpose of Form\n## Reminders\n# How To Apply for an EIN\n## Apply Online\n## Apply by Telephone","[{\"question\":\"What is the purpose of Form SS-4?\",\"answer\":\"Form SS-4 is used to apply for an EIN. The EIN is a 9-digit number assigned to eligible entities for tax filing and reporting.\"},{\"question\":\"How can applicants apply for an EIN?\",\"answer\":\"Applicants may apply online, by telephone, by fax, or by mail depending on timing and eligibility. The instructions emphasize using only one method per entity to avoid receiving more than one EIN.\"},{\"question\":\"What should you do if you applied for an EIN but haven’t received it by the due date?\",\"answer\":\"Write “Applied For” and the date you applied in the space shown for the EIN. The instructions also direct how to handle payments and what information to include when an EIN is not yet available.\"}]","Instructions for Form SS-4 - Rev. December 2025 | PDF",1789840444]