Form SS-4

Form SS-4 is the IRS form a business uses to apply for an Employer Identification Number. The IRS titles it the Application for Employer Identification Number (EIN) and states that the form is used “to apply for an employer identification number (EIN).” The EIN is the federal tax identifier that the business then uses across payroll and reporting. For a US company that engages contractors, Form SS-4 is the first step, because the EIN it produces is the number the IRS expects on every information return the company later files.

What Form SS-4 Does

The IRS describes the EIN as “a 9-digit number (for example, 12-3456789) assigned to employers, sole proprietors, corporations, partnerships, estates, trusts, certain individuals, and other entities for tax filing and reporting purposes.” Form SS-4 is how an entity requests that number. You file the form once at the start of the business, and the IRS issues the EIN in response.

The EIN then appears on the filings that identify the business to the IRS:

1. Payroll and employment tax deposits, where the EIN identifies the employer making the deposit.
2. Employer information returns, where the EIN identifies the payer.
3. Contractor information returns such as Form 1099-NEC, where the business reports nonemployee compensation under its EIN.

Who Files It

Per the IRS, the entities that apply on Form SS-4 include “employers, sole proprietors, corporations, partnerships, estates, trusts, certain individuals, and other entities.” In practice, a US business needs an EIN before it can hire employees, run payroll, withhold and deposit employment taxes, or file the information returns the IRS requires. A company that plans to pay independent contractors and issue 1099-NEC forms needs the EIN in place first, because the form has no valid payer identifier without it.

How It Is Filed

The IRS accepts the application several ways. You can apply online, by fax, or by mail using Form SS-4. The online application issues the EIN immediately on completion. International applicants that have no legal residence or principal place of business in the United States can also apply by phone. The form itself collects the legal name and address of the entity, the type of entity, the responsible party, and the reason for applying.

Common Pitfalls

• Applying for a second EIN you do not need. An entity generally keeps one EIN for its lifetime. A new EIN is needed only for specific events such as a change in entity structure, not for routine changes like a new address.
• Filing information returns before the EIN is issued. A 1099-NEC or payroll filing needs a valid payer EIN. Submit Form SS-4 early so the number is in hand before the first filing deadline.
• Confusing the EIN with the personal SSN. A business should report under its own EIN, not the owner’s Social Security number, once the EIN exists.

Related Forms and Terms

• EIN: the number Form SS-4 applies for.
• Form 1099-NEC: an information return that requires the payer’s EIN.

Omnivoo Contract Management handles US contractor onboarding and year-end reporting, so the EIN obtained through Form SS-4 is the identifier that ties each payment and each information return back to the business.