Form SS-4 line by line

Form SS-4 fits on one page, and most delays come from a handful of lines. This guide goes through the form line by line, following the December 2025 instructions, with notes on the lines that most often go wrong for LLCs and foreign owners.

By Muhammad Bilal, Chartered Accountant. Reviewed by Awais Jameel, Chartered Accountant. Checked against official sources on . 3 minute read.

Short answer

Form SS-4 is the IRS application for an EIN. Lines 1 to 6 identify the business and its addresses, lines 7a and 7b the responsible party, lines 8a to 8c the LLC details, line 9a the entity type, and lines 10 to 18 the reason, start date, employees and activity. Foreign applicants without an SSN or ITIN write 'foreign' or 'N/A' on line 7b.

At a glance

Form
SS-4, Application for Employer Identification Number
Instructions
Revised December 2025
Line 7b with no SSN or ITIN
"foreign" or "N/A" if not eligible for either
Lines 8a to 8c
LLC questions: is it an LLC, members, organized in the US
Line 9a
Entity type, with LLC-specific directions in the instructions
Signature
Required, by a person authorized to act for the entity
Form SS-4 line by lineForm: SS-4, Application for Employer Identification Number; Instructions: Revised December 2025; Line 7b with no SSN or ITIN: "foreign" or "N/A" if not eligible for either; Lines 8a to 8c: LLC questions: is it an LLC, members, organized in the US; Line 9a: Entity type, with LLC-specific directions in the instructions; Signature: Required, by a person authorized to act for the entity.KEY FACTS AT A GLANCEForm SS-4 line by lineFormSS-4, Application forEmployer IdentificationNumberInstructionsRevised December 2025Line 7b with no SSN or ITIN"foreign" or "N/A" if noteligible for eitherLines 8a to 8cLLC questions: is it anLLC, members, organizedin the USLine 9aEntity type, withLLC-specific directionsin the instructionsSignatureRequired, by a personauthorized to act for theentityChecked against official sourcesTax BakersForm SS-4 line by lineForm: SS-4, Application for Employer Identification Number; Instructions: Revised December 2025; Line 7b with no SSN or ITIN: "foreign" or "N/A" if not eligible for either; Lines 8a to 8c: LLC questions: is it an LLC, members, organized in the US; Line 9a: Entity type, with LLC-specific directions in the instructions; Signature: Required, by a person authorized to act for the entity.KEY FACTS AT A GLANCEForm SS-4 line by lineFormSS-4, Application for EmployerIdentification NumberInstructionsRevised December 2025Line 7b with no SSN or ITIN"foreign" or "N/A" if not eligible foreitherLines 8a to 8cLLC questions: is it an LLC, members,organized in the USLine 9aEntity type, with LLC-specific directions inthe instructionsSignatureRequired, by a person authorized to act forthe entityChecked against official sourcesTax Bakers
Key facts at a glance, as set out in this guide.

What should you have before starting?

The entity must be formed with the state first. Have the stamped formation document, the responsible party's details, and a clear description of what the business does. If you can use the IRS online application, it asks the same questions. See how to get an EIN online.

Lines 1 to 6: the business

LineWhat to enter
1The legal name exactly as on the state filing, including "LLC"
2Trade name, only if different from line 1
3Executor, administrator, trustee or "care of" name, if any
4a and 4bMailing address, where IRS letters will go. A foreign address is accepted
5a and 5bStreet address, if different from the mailing address. No PO box
6County and state where the principal business is located

Lines 7a and 7b: the responsible party

The individual who ultimately owns or controls the entity or its funds and assets, normally the owner or managing member. It must be an individual, not a nominee. On line 7b enter their SSN, ITIN or EIN. If they do not have and are not eligible for an SSN or ITIN, enter "foreign" or "N/A". An entry is required. See how to get an EIN without an SSN or ITIN.

Who counts as the responsible party, and who does not, is covered in EIN responsible party: who to name.

Lines 8a to 8c: LLC questions

  • 8a: whether the applicant is an LLC.
  • 8b: if yes, the number of members.
  • 8c: if yes, whether it was organized in the United States.

Lines 9a and 9b: entity type

Tick the type of entity. For LLCs, the right box depends on the number of members and any tax election, and the SS-4 instructions include specific directions for single-member and multi-member LLCs and for foreign-owned single-member LLCs. Follow them exactly for your situation. Line 9b is for the state or country of incorporation of a corporation.

Lines 10 to 18: the rest

LineWhat to enter
10Reason for applying, usually starting a new business, with the type of business
11Date the business started or was acquired
12Closing month of the accounting year, usually December
13Highest number of employees expected in the next 12 months. Enter 0 if none
14Tick if you expect employment tax of $1,000 or less for the year and want to file Form 944 annually
15First date wages will be paid, if any
16The box that best describes the principal activity
17Principal line of merchandise, products or services. Be specific
18Whether the entity has applied for an EIN before

Third-party designee and signature

Complete the designee section only if you authorize someone, such as your accountant, to receive the EIN and answer questions about this application. The authorization ends when the EIN is assigned. Then sign and date the form: a person authorized to act for the entity, such as a member or officer.

How do you submit it?

By fax, mail or, for international applicants, phone. Each route and its turnaround is in how long it takes to get an EIN.

What are the common mistakes?

  • A legal name that does not match the state filing.
  • Leaving line 7b blank, or naming a company as responsible party.
  • A vague activity on lines 16 and 17.
  • No signature, or no return fax number on a fax application.

Want your SS-4 prepared?

We complete Form SS-4, act as your third-party designee, submit it by fax or phone, and send you the EIN.

Book a call Chat on WhatsApp

Questions people ask

What do I put on Form SS-4 line 7b if I have no SSN or ITIN?

Enter 'foreign' or 'N/A' if you do not have and are not eligible for either. The line cannot be left blank.

Who is the responsible party on Form SS-4?

The individual who ultimately owns or controls the entity or its funds and assets, usually the owner or managing member.

Can I use a foreign address on Form SS-4?

Yes, for the mailing address on lines 4a and 4b.

Who signs Form SS-4?

A person authorized to act for the entity, such as a member of an LLC or an officer of a corporation.

Sources

Every fee, date and rule on this page was taken from these official and primary sources.

  1. IRS: Instructions for Form SS-4 (12/2025)
  2. IRS: Employer identification number, including international applicants
  3. IRS: Form SS-4

Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.

EIN and ITINHow to get an EIN without an SSN or ITINEIN and ITINHow long does it take to get an EINEIN and ITINHow to get an EIN online

More in EIN and ITIN

Previous in this topicDo you need an ITIN as a foreign LLC ownerTopicAll 25 guides in EIN and ITIN

This guide is general information. It is not tax or legal advice for your situation.