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To obtain an EIN, file Form SS-4. The
IRS sets up its records using basic information provided by Form SS-4
(business name, address, owner's name, etc.). File Form SS-4 for
your business if you have no EIN and:
- have a Keogh retirement
plan,
- pay wages to employees,
or
- are required to withhold taxes,
or
- are required to file an excise,
fiduciary, or
- alcohol, tobacco, and firearms
return.
Also, certain types of taxpayers (trusts, corporations, partnerships,
non-profit organizations, and estates) must have an EIN even if they
have no employees. If you buy or take over someone else's
business, you do not use the EIN of the previous owner. In any of
the above situations, apply for a new one. However, if you operate
more than one sole proprietorship, you must use the same EIN for
each.
Once you have received an EIN, you can use it from one year
to the next. If you change your business from a sole
proprietorship to a corporation or partnership, apply for a new EIN.
If you have filed an SS-4 but have not received an EIN by the time your
first return is due, write applied for and the date applied for in the
EIN space. Fill out the SS-4 with the information requested in
each box. Many businesses report income based on a calendar tax
year. Others report income based on a fiscal tax year. A
fiscal tax year is a 12-month period ending on the last day of any month
orther than December. Enter the last month of your tax year on
line 11. If you're not sure which tax year you will use, enter not
established on line 11. Because it takes several weeks to receive
an EIN after the Form SS-4 is filed, apply for your EIN well before your
tax returns are due. File for SS-4 with the Internal Revenue
Service (IRS). You can obtain an EIN by telephone. See the
Instructions for Form SS-4 details.
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