A bookkeeping and CPA firm checklist for Form SS-4 EIN applications

This page is general information, not legal advice. About Form SS-4, the current Form SS-4 PDF, the Instructions for Form SS-4, and Apply for an EIN online are the texts to read. Have counsel review entity choice with the client. This page does not tell you which box to check on line 9a, and it does not invent a new EIN rule for a client who already has one.

Use Form SS-4 to apply for an EIN. An EIN is a 9 digit number assigned to employers, sole proprietors, corporations, partnerships, estates, trusts, certain individuals, and other entities for tax filing and reporting purposes. Keep Form SS-4 information current. Use Form 8822-B to report later changes to the responsible party, address, or location. Changes in responsible parties must be reported to the IRS within 60 days. (About Form SS-4)

The responsible party is the person who ultimately owns or controls the entity or who exercises ultimate effective control over it. Unless the applicant is a government entity, the responsible party must be an individual, not an entity, and you must enter that person's SSN or ITIN on line 7b. Collect the legal name as it appears on the social security card, charter, or other legal document, the mailing address, the street address if different, the responsible party name and TIN, and the reason for applying. Line 9a is the type of entity. That box is not an election for tax classification, and this page does not choose it for the client. (Instructions for Form SS-4)

If you are creating a corporation or LLC, the online EIN page says to form the entity through the secretary of state before you apply for an EIN. If you do not form the entity with the state first, the EIN application may be delayed. (Apply for an EIN online)

• Legal name on line 1 matches the charter or social security card, not a nickname.
• Responsible party is a natural person, with SSN or ITIN, unless the applicant is a government entity.
• The client, not the firm, chooses the entity type on line 9a and the reason on line 10.
• If the firm will receive the EIN as a third party designee, the Form SS-4 third party designee section is complete and signed. That authority ends when the EIN is assigned.

The IRS recommends applying electronically when possible. Use only one method for each entity so you do not receive more than one EIN. EIN issuances are limited to one per responsible party per day, including online, telephone, fax, and mail. (Instructions for Form SS-4)

You cannot use the online tool if the principal place of business is outside the United States, or if you are applying with an EIN unless you are a government entity. If you are a third party designee, you must have signed authorization to apply. The designee may receive the EIN and answer questions about completion of Form SS-4. That authority terminates when the EIN is assigned and released. (Apply for an EIN online)

Applicants who apply online can view, print, and save the EIN assignment notice at the end of the session. The online page also says to print your EIN confirmation letter for your records. Put that notice in the engagement file. Then enter the EIN on the ledger (QBO or Xero), payroll, the organizer, and the letter. Do not reuse a prior owner's EIN unless the Form SS-4 instructions say that is the remaining entity. (Instructions for Form SS-4)

If you need an EFIN for the firm's own electronic filing, that is a different number. Track it on the EFIN application for tax firms page. An EIN for a client entity is not an EFIN.

Tools can draft a chase when responsible party data is still missing. They do not prepare, file, or sign Form SS-4, and they do not choose the entity type. Your staff approve what goes out. Your CPA reviews and signs every return.

One row per new entity. Duplicate a row only if a later change of organization requires a new EIN under the Form SS-4 instructions.

• State formation is done first when the online page requires it for a corporation or LLC.
• Responsible party data is complete before anyone starts the online session.
• Only one application method is in flight for this entity.
• The assignment notice is in the file before you treat onboarding as past the EIN step.
• QBO or Xero, payroll, and the engagement file all show the same EIN.

Download the EIN intake checklist and new entity tracker. The tax season operator can draft the chase when responsible party data is still missing. Your staff approve what goes out. Your CPA reviews and signs every return.