How to Fill Out Form SS-4 for an LLC and Get an EIN

To fill out Form SS-4 for an LLC, enter the LLC’s legal name and responsible party exactly as they appear in state and Social Security records, answer the LLC-specific questions on Lines 8a–8c, and pick the Line 9a box that matches your federal tax classification: Partnership for a multi-member LLC, Corporation if you’re electing corporate tax treatment, or Other with “disregarded entity” written in for a single-member LLC. The form is one page, but a handful of lines don’t fit LLCs cleanly, and the IRS rejects applications the moment its records don’t match what you’ve written.

Before You Start

Have three things in front of you: your stamped articles of organization from the state, the responsible party’s Social Security card (or ITIN letter), and a decision about how the LLC will be taxed. Those three items feed the lines that cause almost every rejection.

Confirm you actually need an EIN. A single-member LLC with no employees is a “disregarded entity” for federal tax purposes, and the owner’s Social Security Number handles federal tax reporting. You’ll need an EIN once any of these is true: you have employees and must deposit payroll taxes and file Form 941¹; you have more than one member (the LLC defaults to partnership treatment and must file Form 1065)²; you elect corporate taxation via Form 8832 or Form 2553; you owe federal excise tax; or you operate a Keogh plan. Many single-member LLCs that don’t technically need one still apply because banks require it to open a business account.³

Lines 1 Through 6: Name and Address

Line 1 is the LLC’s legal name, spelled exactly as it appears on the articles of organization filed with your state. If the state filing spells out “Limited Liability Company,” don’t abbreviate it to “LLC” here. Small discrepancies cause processing problems.⁴

Line 2 is a trade name or DBA, if you operate under one. Leave it blank if you don’t. Lines 3 and 4 are the LLC’s mailing address. Lines 5 and 6 are the physical street address if it’s different from the mailing address; leave them blank if the two match.

Line 7a and 7b: The Responsible Party

The responsible party is the actual person who controls, manages, or directs the LLC and its finances. For most small LLCs that’s a sole owner or a managing member. Put their full legal name on Line 7a and their SSN or ITIN on Line 7b.

Two rules matter here. First, the name has to match Social Security Administration records exactly. Not a nickname, not a shortened form, not a former name if you’ve changed it. A mismatch is the single most common reason the online tool rejects an application on the spot, and the reason paper applications come back weeks later.

Second, no nominees. If you used a formation service or registered agent to file your articles, that person cannot be listed as your responsible party. The IRS specifically prohibits it, and listing a nominee can expose your account to someone with no authority over it.⁵

If the responsible party is a foreign individual with no SSN or ITIN, write “foreign” or “N/A” on Line 7b. You won’t be able to use the online application in that case and will need to apply by phone or fax.⁶

Lines 8a Through 8c: The LLC Questions

These three lines exist specifically for LLCs and shape how the IRS reads the rest of the form. Line 8a asks whether the entity is an LLC. Check “Yes.” Line 8b asks how many members the LLC has; enter the total number of owners. If you and your spouse co-own the LLC in a community property state and are treating it as a disregarded entity, enter “1.”⁷ Line 8c asks whether the LLC was organized in the United States. For any LLC formed under state law, check “Yes.”

Line 9a: The Line That Trips Up LLCs

Form SS-4 has no “LLC” checkbox on Line 9a. You have to choose the box that matches your federal tax classification, which is separate from your state-law form.

Multi-member LLC with no corporate election: check Partnership. This is the default treatment.
LLC that has elected corporate taxation: check Corporation and write the form number of the return you’ll file — 1120 for a C-Corp or 1120-S for an S-Corp.
Single-member LLC treated as a disregarded entity: check Other and write “disregarded entity” in the space provided.

Many older guides tell single-member LLC owners to check “Sole Proprietor.” The current IRS instructions direct disregarded-entity LLCs to check “Other” instead.⁷ Getting this wrong doesn’t always void the application, but it can create lasting confusion in IRS records about how your entity is taxed.

Line 10: Reason for Applying

Pick the reason that describes your actual situation. The IRS uses this line to flag which tax returns it expects from you, so an inaccurate answer generates follow-up notices.

Started new business — first-time application for a newly formed LLC.
Hired employees — a previously disregarded single-member LLC now needs an EIN because it’s bringing on staff.
Banking purpose — you don’t otherwise need an EIN but want one to open a business bank account.
Changed type of organization — for example, converting from a single-member to a multi-member LLC.
Created a trust — only if the LLC is involved in trust administration.

If none fit, check “Other” and write a short description.

Lines 11 Through 13: Start Date, Accounting Year, Employees

Line 11 is the date the business started or was acquired. For a newly formed LLC, use the date your state approved the articles of organization. If you bought an existing business and moved it into a new LLC, use the acquisition date.⁷

Line 12 is the closing month of your accounting year. Most LLCs use a calendar year and enter “December.” A partnership-taxed LLC generally must use the same tax year as its majority partners, which is usually the calendar year anyway. If you want a fiscal year, check with your accountant first.

Line 13 asks the highest number of employees you expect in the next 12 months, split into agricultural, household, and other. The IRS uses this to set your federal tax deposit schedule. Enter zero in any category that doesn’t apply. If you’re applying only to open a bank account and don’t plan to hire anyone, enter zero across the board.⁷

Lines 14 Through 18: Activity and Designee

Lines 14 through 17 cover your principal business activity, the specific products or services, and whether you’ve ever applied for an EIN before. Be specific on the activity description. “Consulting” is too vague. “Management consulting for healthcare companies” gives the IRS enough to classify you.

Line 18 is the third-party designee section. Fill it in only if you want an attorney or accountant to receive the EIN on your behalf. The designee’s authority ends the moment the EIN is issued. If the designee’s address or phone number matches yours, the online application won’t accept the submission and you’ll have to fax or mail the form instead.⁶

Sign and date the bottom of the form. For an LLC, the signer should be a member, officer, or authorized representative.

How to Submit and How Long It Takes

You have four submission options, and they vary widely in speed.

Online. The IRS online EIN application validates your entries as you go and issues the EIN immediately on approval. The system is open Monday through Friday from 6:00 a.m. to 1:00 a.m. the next day, Saturday from 6:00 a.m. to 9:00 p.m., and Sunday from 6:00 p.m. to midnight, Eastern Time.⁸ The responsible party must have a valid SSN or ITIN to use it.

Fax. Send the completed form to 855-641-6935. Include a return fax number and the IRS will fax the EIN back in about four business days.⁹

Mail. Send the form to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999. Processing takes about four weeks.¹⁰

Phone. International applicants without a U.S. taxpayer ID call 267-941-1099. An IRS agent walks through the form and issues the EIN during the call.⁶

One limit applies to every method: the IRS issues only one EIN per responsible party per day. If you’re forming several LLCs, space the applications across separate days.⁸

After the EIN Is Issued

The IRS mails a CP 575 notice confirming your EIN assignment. It’s issued once. There are no duplicates. If you lose it, you can call the IRS Business and Specialty Tax Line and request a 147C verification letter as a replacement, but it takes time. Scan the CP 575, store the original somewhere safe, and keep a digital backup. Banks and state agencies often ask for a copy as proof.

Your EIN is active the moment it’s issued. You can use it right away to open a business bank account, register for state taxes, and apply for licenses.

If the responsible party changes later, or if the LLC’s address changes, file Form 8822-B within 60 days to update IRS records.¹¹ You generally don’t need a new EIN when members join or leave, when the LLC changes name or location, or when you switch your tax election from partnership to S-Corp. You do need a new EIN if you terminate the LLC and form a new one, or if a single-member LLC that had been using the owner’s SSN starts filing employment or excise tax returns.³

Mistakes That Get Applications Rejected

Three errors cause most rejections.

The name and SSN on Line 7 don’t match Social Security Administration records. Use the name on the responsible party’s Social Security card exactly. This is the top rejection reason for online applications and the top cause of paper applications bouncing back.

The wrong box is checked on Line 9a. LLCs aren’t sole proprietorships or corporations in the IRS’s view unless they’ve formally elected corporate treatment. Use Partnership, Corporation, or Other–disregarded entity as described above. If you already submitted with the wrong classification, don’t file a second application. Send a letter to the IRS instead, giving the LLC’s legal name, the EIN, and the responsible party’s name and SSN.

A nominee is listed as the responsible party. Formation services sometimes put their own agent in that slot to expedite the paperwork, but the IRS prohibits it. If it already happened, file Form 8822-B to correct the record.⁵

1
Internal Revenue Service. About Form 941, Employer’s Quarterly Federal Tax Return
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Internal Revenue Service. LLC Filing as a Corporation or Partnership
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Internal Revenue Service. When To Get a New EIN
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Internal Revenue Service. About Form SS-4, Application for Employer Identification Number
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Internal Revenue Service. Responsible Parties and Nominees
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Internal Revenue Service. Instructions for Form SS-4
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Internal Revenue Service. Instructions for Form SS-4
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Internal Revenue Service. Get an Employer Identification Number
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Internal Revenue Service. Where To File Your Taxes for Form SS-4
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Internal Revenue Service. Employer Identification Number
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Internal Revenue Service. Change of Address or Responsible Party – Business