IRS e-File provider of Online Tax Extension, Online Tax Filing & Online EIN application

 

 

 

Form SS-4 Online EIN Employer Identification Number Application

Employer Identification Number for new business and employers

Form SS-4 Application for Employer Identification Number

 

Get your Employer Identification Number (EIN) online instantly & securely! 

SS-4 Online EIN application wizard offers these benefits:

  • IRS Employer Identification Number (EIN) is displayed instantly on-screen and ready to use right away to open a bank account, hire employees and file IRS and State tax forms

  • SS-4 online EIN application wizard makes tough IRS questions easier

  • Most customers complete Form SS-4 online in under 10 minutes

  • Customer Service is available if you need help completing your Employer Identification number application

  • Includes printed copy of your Employer ID Number application

  • Automatic completion of LLC or S-Corporation forms when applicable

  • NO credit card required to use the SS-4 Online EIN application

  • Satisfaction Guaranteed!

Start Employer ID Number (EIN) application Online!

 

 

Once you have your new Employer ID Number (EIN) 

cover your assets Incorporate your business online

 in less than 

10 minutes

 

Home ] IRS Form 4868 ] Online Tax Extension ] Income Tax Filing Online ] [ Online SS4 EIN application ] Incorporate Online ]

 

Employer Identification Number (EIN) Form SS-4

Frequently Asked Questions

An Employer Identification Number (EIN) is also known as a Federal Tax Identification Number, and is used to identify a business entity. Generally, businesses need an EIN. You may apply for an EIN in various ways, and now you may apply online, which is the IRS preferred method for customers to apply for and obtain an Employer ID Number, and get your EIN instantly

Do you need an Employer Identification Number (EIN) ?

You will need an EIN if you answer "Yes" to any of the following questions.

  • Do you have employees?

  • Do you operate your business as a corporation or a partnership?

  • Do you file any of these tax returns: Employment, Excise, or Alcohol, Tobacco and Firearms?

  • Do you withhold taxes on income, other than wages, paid to a non-resident alien?

  • Do you have a Keogh plan?

  • Are you involved with any of the following types of organizations?

    • Trusts, except certain grantor-owned revocable trusts, IRAs, Exempt Organization Business Income Tax Returns

    • Estates

    • Real estate mortgage investment conduits

    • Non-profit organizations

    • Farmers' cooperatives

    • Plan administrators

How to apply for an Employer Identification Number (EIN)

  • Apply Online
    The Internet EIN application is the IRS preferred method for customers to apply for and obtain an EIN. Once the application is completed, the information is validated during the online session, and an EIN is issued immediately. The online application process is available for all entities whose principal business, office or agency, or legal residence (in the case of an individual), is located in the United States or U.S. Territories. The principal officer, general partner, grantor, owner, trustor etc. must have a valid Taxpayer Identification Number (Social Security Number, Employer Identification Number, or Individual Taxpayer Identification Number) in order to use the online application.
  • Apply By EIN Toll-Free Telephone Service
    Taxpayers can obtain an EIN immediately by calling the Business & Specialty Tax Line at (800) 829-4933. The hours of operation are 7:00 a.m. - 10:00 p.m. local time, Monday through Friday. An assistor takes the information, assigns the EIN, and provides the number to an authorized individual over the telephone.
  • Apply By FAX
    Taxpayers can FAX the completed Form SS-4 (PDF) application to their state FAX number (see Where to File - Business Forms and Filing Addresses), after ensuring that the Form SS-4 contains all of the required information. If it is determined that the entity needs a new Employer ID Number, one will be assigned using the appropriate procedures for the entity type. If the taxpayer's fax number is provided, a fax will be sent back with the EIN within four (4) four business days.
  • Apply By Mail
    The processing timeframe for an EIN application received by mail is (4) four weeks. Ensure that the Form SS-4 (PDF) contains all of the required information. If it is determined that the entity needs a new EIN, one will be assigned using the appropriate procedures for the entity type and mailed to the taxpayer.

Do you need an NEW Employer Identification Number (EIN) ?

Generally, businesses need a new EIN when their ownership or structure has changed. Changing the name of your business does NOT require you to obtain a new EIN. For answers to frequently asked questions about changing your EIN, select your business classification.  Corporation | Partnership | Limited Liability Company (LLC) | Estates | Trusts

 

Sole Proprietors:

You will be required to obtain a new EIN if any of the following statements are true.

  • You are subject to a bankruptcy proceeding.
  • You incorporate.
  • You take in partners and operate as a partnership.
  • You purchase or inherit an existing business that you operate as a sole proprietorship.

You will not be required to obtain a new EIN if any of the following statements are true.

  • You change the name of your business.
  • You change your location and/or add other locations.
  • You operate multiple businesses.

Corporations

You will be required to obtain a new EIN if any of the following statements are true.

  • A corporation receives a new charter from the secretary of state.
  • You are a subsidiary of a corporation using the parent's EIN or you become a subsidiary of a corporation.
  • You change to a partnership or a sole proprietorship.
  • A new corporation is created after a statutory merger.

You will not be required to obtain a new EIN if any of the following statements are true.

  • You are a division of a corporation.
  • The surviving corporation uses the existing EIN after a corporate merger.
  • A corporation declares bankruptcy.
  • The corporate name or location changes.
  • A corporation chooses to be taxed as an S corporation.
  • Reorganization of a corporation changes only the identity or place.

Partnerships

You will be required to obtain a new EIN if any of the following statements are true.

  • You incorporate.
  • Your partnership is taken over by one of the partners and is operated as a sole proprietorship.
  • You end an old partnership and begin a new one.  

You will not be required to obtain a new EIN if any of the following statements are true.

  • The partnership declares bankruptcy.
  • The partnership name changes.
  • You change the location of the partnership or add other locations.
  • A new partnership is formed as a result of the termination of a partnership under IRC section 708(b)(1)(B).
  • 50 percent or more of the ownership of the partnership (measured by interests in capital and profits) changes hands within a twelve-month period (terminated partnerships under Reg. 301.6109-1).

Limited Liability Company (LLC)

An LLC is an entity created by state statute. The IRS did not create a new tax classification for the LLC when it was created by the states; instead IRS uses the tax entity classifications it has always had for business taxpayers: corporation, partnership, or disregarded as an entity separate from its owner, referred to as a “disregarded entity.”  An LLC is always classified by the IRS as one of these types of taxable entities.  If a “disregarded entity” is owned by an individual, it is treated as a sole proprietor. If the “disregarded entity” is owned any any other entity, it is treated as a branch or division of its owner. 

 

Changes affecting Single Member LLCs with Employees

For wages paid on or after January 1, 2009, single member/single owner LLCs that have not elected to be treated as corporations may be required to change the way they report and pay federal employment taxes and wage payments and certain federal excise taxes. On Aug. 16, 2007, changes to Treasury Regulation Section 301.7701-2 were issued. The new regulations state that the LLC, not its single owner, will be responsible for filing and paying all employment taxes on wages paid on or after January 1, 2009.  These regulations also state that for certain excise taxes, the LLC, not its single owner, will be responsible for liabilities imposed and actions first required or permitted in periods beginning on or after January 1, 2008.

If a single member LLC has been filing and paying employment taxes under the name and EIN of the owner, and no EIN was previously assigned to the LLC, a new EIN will be required for wages paid on or after January 1, 2009.  If a single member LLC has been filing and paying excise taxes under the name and EIN of the owner and no EIN was previously assigned to the LLC, a new EIN will be required for certain excise tax liabilities imposed and actions first required or permitted in periods beginning on or after January 1, 2008. 

You will be required to obtain a new EIN if any of the following statements are true.

  • A new LLC with more than one owner (Multi-member LLC) is formed under state law.
  • A new LLC with one owner (Single Member LLC) is formed under state law and chooses to be taxed as a corporation or an S corporation.
  • A new LLC with one owner (Single Member LLC) is formed under state law, and has an excise tax filing requirement for tax periods beginning on or after January 1, 2008 or an employment tax filing requirement for wages paid on or after January 1, 2009.

You will not be required to obtain a new EIN if any of the following statements are true.

  • You report income tax as a branch or division of a corporation or other entity, and the LLC has no employees or excise tax liability.
  • An existing partnership converts to an LLC classified as a partnership.
  • The LLC name or location changes.
  • An LLC that already has an EIN chooses to be taxed as a corporation or as an S corporation.
  • A new LLC with one owner (single member LLC) is formed under state law, does not choose to be taxed as a corporation or S corporation, and has no employees or excise tax liability.  NOTE:  You may request an EIN for banking or state tax purposes, but an EIN is not required for federal tax purposes.

Estates

You will be required to obtain a new EIN if any of the following statements are true.

  • A trust is created with funds from the estate (not simply a continuation of the estate).
  • You represent an estate that operates a business after the owner's death.

You will not be required to obtain a new EIN if any of the following statement is true.

  • The administrator, personal representative, or executor changes his/her name or address.

Trusts

You will be required to obtain a new EIN if any of the following statements are true.

  • One person is the grantor/maker of many trusts.

  • A trust changes to an estate.

  • A living or intervivos trust changes to a testamentary trust.

  • A living trust terminates by distributing its property to a residual trust.

You will not be required to obtain a new EIN if any of the following statements are true.

  • The trustee changes.

  • The grantor or beneficiary changes his/her name or address.

 

Last Updated: 04/09/12 07:49:51 PM

Copyright © 1998-2012, File1040.com