How to Fill Out the SS4 Form for an LLC?
Form SS-4 is the IRS application for an Employer Identification Number (EIN). The correct entries depend on who owns the LLC, its federal tax classification, and why it needs an EIN.
Use the current IRS form and instructions. Form SS-4 is an EIN application—not a tax-classification election, and it does not replace Form 8832 or Form 2553 when an election is required.
Quick Summary:
- Form SS-4 requests an EIN; it does not elect an LLC’s tax classification.
- Line 7 identifies the individual responsible party; lines 8 and 9 cover LLC details and classification.
- A default-taxed single-member and multi-member LLC answer line 9a differently.
- Follow the current IRS instructions and do not pay a third party just to submit the free EIN application.
Form SS-4: LLC Lines to Complete
Use the current Form SS-4 and follow the line instructions. Key LLC entries include:
- Line 1: the LLC’s legal name; use line 2 for a trade name if applicable.
- Lines 4–6: mailing address, physical address if different, and county/state of the principal business location.
- Lines 7a–7b: the responsible party’s name and taxpayer identification number. The responsible party is an individual who ultimately owns or controls the entity; do not list a nominee.
- Lines 8a–8c: indicate that the applicant is an LLC, report the member count, and answer whether it was formed in the United States.
- Line 9a: report the relevant tax classification using the instructions below.
Complete the remaining lines for the reason for applying, start date, tax-year closing month, employees, principal activity, and prior EIN, as applicable. An authorized person must sign the application [1].
Related articles: LLC Articles of Organization · LLC business name or "doing business as" (DBA) name · how to get a Tax ID number for an LLC.
How to Answer Line 9a for an LLC
Line 9a is not an election. A domestic single-member LLC accepting disregarded-entity treatment generally checks “Other” and writes “disregarded entity.” A domestic multi-member LLC accepting default partnership treatment generally checks “Partnership.”
If the LLC will elect C corporation treatment on Form 8832 or S corporation treatment on Form 2553, follow the IRS instructions for the EIN application and election separately. A timely Form 2553 does not require an additional Form 8832 solely to elect S status [2].
When an LLC Needs an EIN
An EIN is a federal tax identification number for a business entity. The IRS issues EINs at no charge. An LLC may need one for employees, certain excise-tax filings, a corporate tax election, or other federal or banking requirements.
A single-member LLC with no employees may not always need a separate EIN for federal income-tax reporting, but a bank or state may request one. Check the IRS rule for your circumstances before applying.
Related articles: LLC tax filing
FAQs
Do Both Members of an LLC Need an EIN?
Usually, an LLC has one EIN for the entity, not a separate EIN for each member. The LLC’s tax classification and specific employment or excise-tax obligations determine whether an EIN is required.
What Is the Difference Between a Federal Tax Identification Number and a Social Security Number?
An EIN is a federal tax identification number for an entity. An SSN identifies an individual; an LLC’s responsible party may provide an SSN or ITIN on Form SS-4 when the instructions require it.
When to File Form SS4?
Apply when the LLC needs an EIN for a qualifying tax, employment, banking, or other purpose. There is no annual SS-4 filing date; the need and timing depend on the event that requires the EIN.
References:
- https://www.irs.gov/instructions/iss4
- https://www.irs.gov/publications/p3402
