Step-by-Step Guide
IRS Form SS-4 Guide: Line-by-Line Instructions (2026)
A complete walkthrough of every field on IRS Form SS-4, the official Application for Employer Identification Number. Includes special instructions for non-residents who do not have an SSN.
IRS Form SS-4 is the one-page application you submit to get an Employer Identification Number (EIN). You fill in your legal name, entity type, responsible party details, business address, and reason for applying, then fax it to the IRS at 855-215-1627. The IRS returns your EIN within 4-7 business days. This guide walks through every line of the form so you know exactly what to enter. Non-residents who lack an SSN can still complete this form -- we cover the specific adjustments you need to make.
Who Needs to File Form SS-4?
Form SS-4 is the only way for non-US residents without an SSN or ITIN to apply for an EIN, since the IRS online application requires one of those numbers. Over 400,000 fax-based SS-4 forms are processed by the IRS each year. The form itself is straightforward, but certain lines cause confusion -- especially for non-resident applicants and first-time business owners. This guide eliminates that confusion by explaining every field in plain language.
Filing Options and Costs
If you prefer to skip the paperwork entirely, ein.so handles the entire SS-4 filing process for $49 (Standard, 14 business days) or $97 (Express, 7 business days). We complete the form, fax it to the IRS, and deliver your EIN by email. For those who want to do it themselves, read on for the complete line-by-line breakdown. You can also review our broader How to Get an EIN guide for all three application methods.
SS-4 Filing Method Comparison
| Factor | Fax (855-215-1627) | Phone (267-941-1099) | Mail (Cincinnati, OH) |
|---|---|---|---|
| Processing Time | 4-7 business days | Same day (if connected) | 4-6 weeks |
| SSN Required? | No | No | No |
| Cost (DIY) | Free + fax fees | Free + intl call fees | Free + postage |
| Cost (ein.so) | $49 Standard / $97 Express | N/A | N/A |
| Availability | 24/7 | Mon-Fri, 6 AM - 11 PM ET | 24/7 |
| Hold Times | None | 30-120 minutes typical | None |
| Best For | Non-residents without SSN | Urgent same-day needs | Not recommended |
SS-4 Line-by-Line Quick Reference
| Line | Field Name | What to Enter | Non-Resident Tip |
|---|---|---|---|
| 1 | Legal Name of Entity | Exact name from Articles of Organization/Incorporation | Use name on state filing, not passport name |
| 2 | Trade Name / DBA | Business operating name if different from Line 1 | Leave blank if no DBA registered |
| 3 | Executor/Trustee Name | Name of executor (estate) or trustee (trust) | Leave blank for LLCs/corps |
| 4a-4b | Mailing Address | Street, city, state, ZIP for IRS correspondence | Foreign addresses accepted; include country |
| 5a-5b | Street Address (if different) | Physical business location | Leave blank if no US office |
| 6 | County and State | County and state of principal business | Use registered agent state (e.g., Wyoming) |
| 7a | Responsible Party Name | Full legal name of individual who controls entity | Must match passport exactly |
| 7b | SSN/ITIN of Responsible Party | 9-digit SSN or ITIN | Write "N/A" or "Foreign"; attach passport copy |
| 8a | Type of Entity | Check one box: LLC, Corporation, Partnership, etc. | Match your state formation type |
| 8b | Number of LLC Members | Enter "1" for single-member; total for multi-member | Required only for LLCs |
| 8c | State/Country of LLC Organization | State or foreign country where LLC was formed | Enter US state (e.g., "Wyoming") even if you live abroad |
| 9a | Reason for Applying | Check: Started new business, Banking purpose, etc. | "Started new business" is the most common choice |
| 10 | Date Business Started | MM/DD/YYYY of state registration | Use date on Articles of Organization |
| 11 | Closing Month of Accounting Year | Enter "December" (standard for 95%+ of businesses) | Always use December unless advised otherwise |
| 12-13 | Wages and Employees | First wage date; expected employee count (enter "0" if none) | Write "N/A" for Line 12 if no employees |
| 14-15 | Principal Activity | Check activity category; describe business in 1 sentence | Be specific: "online retail sales" not "business" |
| 16-17 | Previous EIN Application | Check "No" for new entities; enter prior EIN if "Yes" | Refers to the entity, not you personally |
| 18 | Third-Party Designee | Name, address, fax of authorized recipient | Check "Yes" if using ein.so; "No" if filing yourself |
| Signature | Sign, Date, Title, Phone | Responsible party signs; title = Member, President, etc. | Include international phone with country code |
Lines 1-3
What Do You Enter on Lines 1-3 of Form SS-4?
Line 1: Legal Name of Entity
Line 1 -- Legal Name of Entity: Enter the exact legal name of your business as registered with your state. For an LLC, this is the name on your Articles of Organization (for example, "Acme Trading LLC"). For a corporation, it is the name on your Articles of Incorporation. For a sole proprietor, enter your full legal name as it appears on your passport or government ID.
Line 2: Trade Name / DBA
Line 2 -- Trade Name / DBA: If your business operates under a different name than your legal name, enter it here. For example, if your LLC is "Acme Trading LLC" but you do business as "Acme Goods," enter "Acme Goods" on Line 2. If you do not have a trade name, leave this line blank.
Line 3: Executor or Trustee Name
Line 3 -- Executor/Trustee Name: This line is only for estates and trusts. If you are applying for an EIN for an estate, enter the executor's or administrator's name. For a trust, enter the trustee's name. For all other entity types (LLCs, corporations, sole proprietors, partnerships), leave Line 3 blank.
Lines 4-6
What Do You Enter on Lines 4-6 of Form SS-4?
Lines 4a-4b: Mailing Address
Lines 4a-4b -- Mailing Address: Enter the address where you want the IRS to send correspondence. This can be a US address or a foreign address. Non-residents can use their home address abroad -- the IRS accepts international addresses on Form SS-4. Include your street address, city, state/province, country, and postal code.
Lines 5a-5b: Street Address
Lines 5a-5b -- Street Address (if different): If your physical business location is different from your mailing address, enter it here. If your business does not have a separate physical location (common for non-residents and online businesses), leave Lines 5a-5b blank. The IRS will use the mailing address from Lines 4a-4b.
Line 6: County and State
Line 6 -- County and State: Enter the county and state where your principal business is located. Non-residents who do not have a US business location can enter the state where their registered agent is located or the state where their LLC/corporation is registered. For example, if you formed a Wyoming LLC, enter "Wyoming" on Line 6.
Lines 7a-7b
What Do You Enter on Lines 7a-7b of Form SS-4?
Line 7a: Responsible Party Name
Line 7a -- Name of Responsible Party: The IRS requires every EIN application to identify a "responsible party" -- an individual (not an entity) who controls, manages, or directs the entity and the disposition of its funds and assets. For a single-member LLC, this is the sole member. For a corporation, it is the president or CEO. For a partnership, it is a managing partner.
Line 7b: SSN, ITIN, or EIN
Line 7b -- SSN, ITIN, or EIN of Responsible Party: This is the line that causes the most confusion for non-residents. If you have an SSN or ITIN, enter it here. If you are a non-resident without either number, write "N/A" or "Foreign" on this line. The IRS will still process your application -- this is one of the key advantages of the fax method over the online application, which requires a valid SSN or ITIN.
Non-residents should attach a copy of their passport to the faxed SS-4 form to help the IRS verify the responsible party's identity. While not strictly required, including a passport copy reduces the chance of delays or additional follow-up requests from the IRS. For more on how non-residents navigate this process, see our EIN Without SSN guide.
Lines 8a-8c
What Do You Enter on Lines 8a-8c of Form SS-4?
Line 8a -- Type of Entity: Check the box that matches your entity type. The options include: Sole Proprietor, Partnership, Corporation (including S-Corp election), Personal Service Corp, Church or Church-Controlled Organization, Other Nonprofit Organization, Trust, Estate, Plan Administrator, and Limited Liability Company. Only check one box.
Line 8b -- Number of LLC Members: If you checked "Limited Liability Company" on Line 8a, you must enter the number of members in your LLC. A single-member LLC enters "1." A multi-member LLC enters the total number of members. This information determines how the IRS classifies your LLC for tax purposes -- single-member LLCs are disregarded entities by default, while multi-member LLCs are treated as partnerships.
Line 8c -- State/Foreign Country (for LLC): If you are an LLC, enter the state or foreign country where your LLC was organized. For example, "Wyoming" or "Delaware." If you formed your LLC in a foreign country, enter the country name. This line helps the IRS identify which state's LLC laws govern your entity.
Lines 9-10
What Do You Enter on Lines 9-10 of Form SS-4?
Line 9a -- Reason for Applying: Check the box that best describes why you are applying for an EIN. The most common reasons are "Started new business" (for newly formed entities), "Hired employees" (if you already have a business and are adding your first employee), and "Banking purpose only" (for entities that need an EIN solely to open a bank account). Choose the most accurate option for your situation.
Line 9b -- Type of Entity (if "Other"): If you checked "Other" on Line 9a, specify the reason here. Common entries include "Compliance with IRS withholding regulations" and "Required to have an EIN for payment processing." Most applicants will not need to use this line.
Line 10 -- Date Business Started: Enter the date your business began or was acquired. For newly formed entities, this is the date your LLC or corporation was officially registered with the state. If you are applying for an EIN before your business officially starts, enter the expected start date. Use the MM/DD/YYYY format.
Lines 11-17
What Do You Enter on Lines 11-17 of Form SS-4?
Line 11 -- Closing Month of Accounting Year: Most businesses use December (12) as their fiscal year-end. Enter "December" unless your business uses a different fiscal year. If you are unsure, use December -- it is the standard choice and simplifies tax filing.
Line 12 -- First Date Wages Paid: If you have employees or plan to hire them, enter the date you first paid (or expect to pay) wages. If you do not have and do not plan to hire employees, write "N/A." Line 13 -- Highest Number of Employees Expected: Enter the maximum number of employees you expect to have in the next 12 months across three categories: agricultural, household, and other. If you do not plan to hire employees, enter "0" in all categories.
Line 14 -- Check One Box for Principal Activity: Select the category that best describes your business: construction, real estate, manufacturing, transportation, finance, health care, accommodation/food, wholesale, retail, or other. Line 15 -- Describe Principal Business: Write a brief description of what your business does, such as "online retail sales" or "software development consulting."
Line 16 -- Has the applicant ever applied for an EIN before?: Check "Yes" if this entity (not you personally) has previously applied for an EIN. If you are applying for a brand-new entity, check "No." Line 17 -- Previous EIN: If you checked "Yes" on Line 16, enter the previous EIN here. Otherwise, leave it blank.
Line 18 & Signature
What Do You Enter on Line 18 and the Signature Section of Form SS-4?
Line 18: Third-Party Designee
Line 18 -- Third-Party Designee: If you want to authorize someone else to receive your EIN on your behalf, check "Yes" and fill in the designee's name, address, telephone number, and fax number. This is the line that allows services like ein.so to file on your behalf and receive the EIN directly from the IRS. If you are filing the form yourself, check "No" and provide your own fax number so the IRS can return your EIN to you.
Signature and Date
Signature Section: The responsible party named on Line 7a (or an authorized delegate) must sign and date the form. Print the signer's name and title below the signature. The title should match your role in the entity -- "Member" for an LLC, "President" for a corporation, "General Partner" for a partnership, "Trustee" for a trust, or "Executor" for an estate. Include a daytime phone number and fax number.
After signing, fax the completed form to the IRS at 855-215-1627. Keep a copy for your records. The IRS will fax your EIN confirmation back to the fax number you provided. Processing takes 4-7 business days. If you do not want to handle the fax process yourself, ein.so files your SS-4 for $49 (Standard) or $97 (Express). For details on the overall EIN application process, see our How to Get an EIN guide or our dedicated EIN Processing Time page.