Who needs Form SS-4?

Running a business can be highly challenging and, at times, confusing. One aspect of business management that can be difficult for some is establishing a business and learning which documents need to be filed initially and which will need to be filed annually.

An SS-4 application form is a document that you will either not be required to file at all or will only need to file a single time as you set up your employer identification number.

The following types of businesses are required by law to file an EIN SS-4 form:

• A partnership
• A corporation
• A non-profit
• An estate
• A trust

You should have an EIN if you plan to do any of the following:

• Hire employees for whom you will need to start paying and withholding taxes
• Offer employees retirement benefits
• Open a business account or line of credit

In addition to the above circumstances, there are numerous other ways in which filing an SS-4 form may benefit your business, but it is not a legal requirement for everyone. To ensure you remain compliant with U.S. tax law, you should determine the type of entity you have and other factors to assess whether or not you're legally required to file this form.  

Requirements for a Form SS-4

The SS-4 form is a relatively straightforward application and will not take long to fill out and submit. However, to successfully fill out the application, you will need to have access to essential company information, such as the following:

You should be prepared to provide any additional information that the IRS requests about your organization as you go through the application process.

Steps required to complete Form SS-4

Filling the general section

The first portion of the SS-4 form is relatively straightforward and requires the individual filling out the application to provide some general information about themselves and the business.

This includes information such as:

• The business name
• The business address
• The name of the "responsible party” (the person filling out the application)
• The social security number of the responsible party
• The individual taxpayer identification number (ITIN) of the responsible party

Business type section

The next section of the SS-4 form (section 9a) requests specific information about the type of business. This will require the applicant to check a box denoting your business type, such as:

• A sole proprietorship (SSN)
• An estate
• A corporation
• A personal service corporation
• A church
• A non-profit organization

Filling the Other Business type section

If your business doesn't fall into one of the provided categories in Section 9a (type of entity), you will need to check the box at the bottom of the section that says "other" and state your business type.

In addition, you will need to fill out the section that says "Group Exemption Number (GEN)" if that applies to you.

Form signing

For your application to be successfully processed, you will need to have a valid signature (or e-signature if applying online). A valid signature can include one of the following:

• The signature of the "responsible party" who has filled out the application
• If the application is for a corporation, the signature can be from the company's president, vice president, CEO, or another executive
• If the application is for an incorporated organization, a government entity, or a partnership, the signature can be from a "duly authorized member"
• If the application is for an estate or a trust, the signature can be from the fiduciary
• If the applicant is not based in the United States, they may have any "duly authorized person" sign the form on their behalf

What to do if you need a copy of Form SS-4

Once you have submitted your SS-4 form application, you will no longer have a copy for your records. However, the IRS will issue you what is called an SS-4 letter which indicates they have approved your request and includes your employer identification number.

Typically, if you are required to provide proof that you have an EIN, this letter will be sufficient. However, if you need a copy of the SS-4 application itself for some reason, you can contact the IRS to discuss your specific needs.  

Where to submit Form SS-4

There are multiple options for submitting your SS-4 form to the IRS. How you file your form will depend on where your business is located and your personal preferences.

Consider the following options for submitting an IRS SS-4 form:

1. Submit an online SS-4 application. If you submit your SS-4 form electronically, your SS-4 application can be approved, and you can have an EIN issued immediately.
2. Send in your SS-4 application by mail. You can mail your SS-4 form to the IRS by filling it out electronically and printing it, or printing the application first and then filling it out manually. However, the application process can take up to four weeks when you apply through the mail.
3. Fax in your SS-4 application. You can complete your SS-4 form and fax it to the IRS instead of mailing it if you prefer. This method is faster than through the mail, and you can receive your EIN within four days.
4. Submit your SS-4 application over the phone. If your company is not based in the United States, you can submit your SS-4 form over the phone. Call the IRS at (1) 267-941-1099, Monday through Friday, between 6 a.m. and 11 p.m. (Eastern Time).

How Skuad can help you with Form SS-4

To remain compliant with every aspect of being an employer in the United States and beyond requires significant attention to detail, understanding of the tax and legal system, and attention to the fiscal responsibilities established by the local, state, and federal governments.

Furthermore, ensuring you have the necessary documentation to produce an SS-4 document upon request requires additional organization, which can be challenging. At Skuad, we make it easy for you to request tax documents like the SS-4 form, complete them, and file them using our easy-to-use employer of record services.

Request a demo today to see how we can help you seamlessly hire top talent, onboard your team, and manage payroll, all through our user-friendly platform.

FAQs

Below is a list of frequently asked questions about the SS-4 form.

Do I need to file Form SS-4?

Although it may be beneficial to file Form SS-4 in other situations, you're only required by law to file this form if you have one of the following business types:

• A partnership
• A corporation
• A non-profit
• An estate
• A trust

What is an SS-4 letter?

An SS-4 letter is an official document you will receive from the IRS which states you have been issued an employer identification number. Therefore, you will need to keep your SS-4 letter in a secure location to ensure you have access to it when you need it.

Who fills out Form SS-4?

You will need to appoint a "responsible party" to fill out your SS-4 form. This is typically the business owner, but it can be any controlling individual within the organization who has access to the company's finances and will provide their personal information (e.g., their name and social security number) when completing the application.

How do I get a Form SS-4 from the IRS?

You can download a PDF of the SS-4 form from the IRS's website.

How much does it cost to file Form SS-4?

Filing an SS-4 form is entirely free, although you may be required to pay for postage or international call fees if you apply by mail or phone.