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Obtaining your Employer Identification
Number
How to Apply for an
EIN
Apply Online
The Internet EIN application is
the preferred method for customers to apply for and obtain an
EIN. Once the application is completed, the information is
validated during the online session, and an EIN is issued
immediately. The online application process is available for
all entities whose principal business, office or agency, or
legal residence (in the case of an individual), is located in
the United States or U.S. Territories. The principal officer,
general partner, grantor, owner, trustor etc. must have a valid
Taxpayer Identification Number (Social Security Number,
Employer Identification Number, or Individual Taxpayer
Identification Number) in order to use the online
application.
Apply By EIN Toll-Free Telephone Service
Taxpayers can obtain an EIN immediately by calling the Business
& Specialty Tax Line at (800) 829-4933. The hours of
operation are 7:00 a.m. - 10:00 p.m. local time, Monday through
Friday. An assistor takes the information, assigns the EIN, and
provides the number to an authorized individual over the
telephone. Note: International applicants must call (215)
516-6999 (Not a toll-free number).
Apply By FAX
Taxpayers can FAX the completed Form SS-4 (PDF) application to
their state FAX number (see Where to File - Business Forms and
Filing Addresses), after ensuring that the Form SS-4 contains
all of the required information. If it is determined that the
entity needs a new EIN, one will be assigned using the
appropriate procedures for the entity type. If the taxpayer's
fax number is provided, a fax will be sent back with the EIN
within four (4) business days.
Apply By Mail
The processing timeframe for an EIN application received by
mail is four weeks. Ensure that the Form SS-4 (PDF) contains
all of the required information. If it is determined that the
entity needs a new EIN, one will be assigned using the
appropriate procedures for the entity type and mailed to the
taxpayer.
Other Important Information
Third Party Authorization
The Third Party Designee section must be completed at the
bottom of the Form SS-4. The Form SS-4 must also be signed by
the taxpayer for the third party designee authorization to be
valid. The Form SS-4 must be mailed or faxed to the appropriate
service center. A third party designee may call for an EIN;
however a faxed Form SS-4, with the taxpayer's signature, is
still required. IRS assistors will take the information over
the phone from the third party designee and ask the third party
to fax the completed Form SS-4 to them (to the IRS assistor's
attention) at an administrative fax number. After receiving the
faxed Form SS-4, the EIN will be assigned and faxed back to the
third party designee, or given over the phone. The third party
designee's authority terminates at the time the EIN is assigned
and released to the designee.
How Long Will it Take to Get an EIN?
You should apply for an EIN early enough to have your number
when you need to file a return or make a deposit. You can get
an EIN quickly by applying online, or by calling the Toll-Free
phone number (800) 829-4933. International applicants must call
(215) 516-6999 (Not a toll-free number). If you prefer, you can
fax a completed Form SS-4 to the service center for your state,
and they will respond with a return fax in about one week. If
you do not include a return fax number, it will take about two
weeks. If you apply by mail, send your completed Form SS-4
(PDF) at least four to five weeks before you need your EIN to
file a return or make a deposit.
If you don't have your EIN by the time a return is due, write
"Applied for" and the date you applied in the space shown for
the number. Do not use your social security number.
If you don't have your EIN by the time a deposit is due, send
your payment to the service center address for your state. Make
your check or money order payable to Internal Revenue Service
and show your name (as shown on the SS-4), address, kind of
tax, period covered, and the date you applied for your EIN.
December 12, 2008
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Go to Next Article: Determining Your Tax Year and
Accounting Method
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Source:
http://www.irs.gov/publications/p583/ar02.html#d0e196
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