What Is Form SS-4?
Form SS-4, Application for Employer Identification Number (EIN), is the IRS form used to establish an EIN account for an eligible applicant. The EIN is a nine-digit federal taxpayer identification number used for tax filing and reporting purposes.
The form asks for information about the applicant, its addresses, responsible party, entity characteristics, reason for applying and business activity. The exact answer to an individual field depends on the applicant's facts.
Can International Applicants Use Form SS-4?
Yes. The IRS maintains specific procedures for international EIN applicants. Current IRS guidance permits qualifying international applicants to submit Form SS-4 by fax or mail and also provides an international telephone application procedure.
The appropriate submission route depends on the applicant's circumstances and should be checked against current IRS instructions at the time of filing.
What Information Should You Prepare?
Before completing Form SS-4, it is useful to have the underlying business information organized and consistent. Typical information includes:
- The applicant's exact legal name and any trade name.
- Mailing and physical address information.
- The responsible party's identity.
- The entity type and relevant organizational facts.
- The reason an EIN is being requested.
- The date the business started or was acquired, when applicable.
- Expected employee information, when applicable.
- The principal business activity.
This checklist deliberately does not tell you what to enter on every SS-4 line. The correct entries depend on the applicant's legal and tax circumstances.
The Responsible Party Matters
The responsible-party section is particularly important for international founders. Current IRS Form SS-4 instructions generally require the responsible party to be an individual rather than another entity, except for government-entity applicants.
The IRS describes the responsible party as the person who ultimately owns or controls the entity, or who exercises ultimate effective control over it.
What If the Responsible Party Has No SSN or ITIN?
The current Form SS-4 instructions expressly address this situation. If the responsible party does not have and is ineligible to obtain an SSN or ITIN, the IRS instructions permit an appropriate foreign/N/A entry on line 7b.
For a focused explanation, see EIN Without an SSN or ITIN. For foreign LLC ownership, see EIN for a Foreign-Owned U.S. LLC.
Common Form SS-4 Problems
- Using a name that does not match the entity's formation record.
- Confusing a trade name with the legal name.
- Identifying the wrong responsible party.
- Using inconsistent mailing or physical-address information.
- Guessing the entity's federal tax classification.
- Submitting the form without reviewing the signature and authorization section.
- Sending duplicate EIN applications through multiple channels.
How Can an International Applicant Submit Form SS-4?
The IRS currently provides fax and mail procedures for Form SS-4 and an international telephone procedure for applicants whose principal place of business is outside the United States. IRS contact details and procedures can change, so they should be verified immediately before submission.
If you prefer to handle the process yourself, use the current official IRS Form SS-4 and instructions. If you want structured assistance, our services are below.
What Is Included in the $12 EIN Guide + IRS Fax?
The paid product is intentionally more detailed than this public SEO page. It includes:
- Line-by-line Form SS-4 guidance designed for international founders.
- A completed foreign-owner example.
- One outgoing IRS EIN fax transmission.
- IRS fax transmission and reply forwarding if an applicable response is received through our workflow.
- $12 credited toward our $49 Manual EIN Preparation service if you later choose that service.
Want Us to Prepare the Form?
Our $49 Manual EIN Preparation service is intended for customers who do not want to prepare Form SS-4 themselves. We manually prepare the form from the information supplied, review it for visible omissions or inconsistencies, provide it for customer review and signature, and transmit the customer-approved document through the applicable workflow.