IRS FORM 940 - EIN - Employer identification number (EIN)

Sep 19, 2026

Form 940 instructions guide employers in completing critical sections for filing and reporting federal employment taxes. The document explains what an EIN is, how businesses should apply for it, and how to handle cases when an EIN is not yet received or when filing electronically. It also provides compliance cautions about using the correct EIN and describes how QuickBooks populates and updates the EIN, plus steps to verify and change company tax information.

LanguageEnglish

CategoryForms

FormatPDF

Pages31

Reading Time11 min

AccessFree to download

Employer Identification Number (EIN)

What an EIN is

Applying for an EIN

Filing electronically and accuracy cautions

How QuickBooks populates and updates EIN

Name, Trade Name, Address

Entering business information

QuickBooks population and verification

Type of Return

Amended return

Final return

Disregarded entities

Successor employer

IRS FORM 940 Instructions: Select any any line or box for IRS instructions and QuickBooks information and troubleshooting steps . Select Back to Form to get back to the main form . For more information see: • Form 940: [https://www.irs.gov/pub/irs-pdf/f940.pdf](https://www.irs.gov/pub/irs-pdf/f940.pdf) • Instructions for Form 940: [https://www.irs.gov/pub/irs-pdf/i940.pdf](https://www.irs.gov/pub/irs-pdf/i940.pdf) Back to Form Employer Identification Number (EIN) IRS Instructions: Employer identification number (EIN). An EIN is a unique nine-digit number assigned to sole proprietors, corporations, partnerships, estates, trusts, and other entities for tax filing and reporting purposes. Businesses that need an EIN must apply for a number and use it throughout the life of the business on all tax returns, payments, and reports. Your business should have only one EIN. If you have more than one and are unsure which one to use, call 1-800-829-4933 to verify your correct EIN. If you don't have an EIN, apply for one by: • Visiting [IRS.gov/EIN](IRS.gov/EIN), or • Filling out Form SS-4 and mailing it to the address in the Instructions for Form SS-4 or faxing it to the number in the Instructions for Form SS-4. Employers outside the United States may also apply for an EIN by calling 267-941-1099 (toll call), but domestic entities may not apply by telephone. If you haven't received your EIN by the time a return is due, write “Applied For” and the date you applied in the space shown for the EIN on pages 1 and 2 of your return. CAUTION: If you’re filing your tax return electronically, a valid EIN is required at the time the return is filed. If a valid EIN isn't provided, the return won't be accepted. This may result in penalties. TIP: Always be sure the EIN on the form you file exactly matches the EIN that the IRS assigned to your business. Don't use a social security number (SSN) or individual taxpayer identification number (ITIN) on forms that ask for an EIN. Filing a Form 940 with an incorrect EIN or using the EIN of another's business may result in penalties and delays in processing your return. How QuickBooks populates this line: QuickBooks pulls this information from the EIN (Federal Employer Identification Number) field. To verify your QuickBooks • Online: Select the Gear icon > Payroll Settings > Federal Taxes. Under Federal Tax Setup, update your EIN. • Desktop: To change your EIN, click on Company and then on My Company. Click the edit icon and click the Company Information tab. Enter the correct EIN in the Federal Employer Identification Number field, and click OK. You will have to create a new form once you've changed your company EIN. Back to Form Name, Trade Name, Address IRS Instructions: Employer Identification Number (EIN), Name, Trade Name, and Address Enter Your Business Information at the Top of the Form Enter your EIN, name, and address in the spaces provided. You must enter your name and EIN here and on page 2. Enter the business (legal) name that you used when you applied for your EIN on Form SS-4. For example, if you’rea sole proprietor, enter “Ronald Smith” on the Name line and “Ron's Cycles” on the Trade Name line. Leave the Trade Name line blank if it is the same as your Name. If you pay a tax preparer to fill out Form 940, make sure the preparer shows your business name exactly as it appeared when you applied foryour EIN. How QuickBooks populates this line: • Online: QuickBooks Online pulls this information from the data provided in the Company General Tax Information window. • Desktop: QuickBooks Desktop pulls this information from data provided in the Company Information window. To verify your QuickBooks To change the information in this section, choose My Company from the Company menu. Make any necessary changes, and click OK. • Online: Select the Gear icon > Payroll Settings > General Tax information. Under Company General Tax Information

FAQs

What is the Employer Identification Number (EIN) and why is it required for Form 940?

An EIN is a unique nine-digit number assigned for tax filing and reporting purposes. A valid EIN is required when filing Form 940 electronically; otherwise the return won’t be accepted and may lead to penalties.

How can a business apply for an EIN if it doesn't already have one?

Apply by visiting IRS.gov/EIN or by completing Form SS-4 and mailing or faxing it to the address/number provided in the SS-4 instructions.

How does QuickBooks populate and help update the EIN on Form 940?

QuickBooks pulls EIN information from the EIN field (and related tax information settings depending on online or desktop). Users can verify and update EIN through Payroll Settings for online or by editing My Company information for desktop, then create a new form after changing the company EIN.

Sep 19, 2026

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