IRS Form SS-4 — EIN Application

Prepares a filing-ready Form SS-4 by extracting verified data from entity formation documents.

Prerequisites

Formation documents — Articles of incorporation/organization, certificate of formation, or partnership agreement (filed and stamped)
Governing documents — Operating agreement, bylaws, shareholder agreements
Responsible party info — SSN/ITIN, full legal name, title, phone number
Business details — Principal office address (physical, not P.O. Box), mailing address, planned activities, employee projections

Quick Start

Extract data from source documents per the extraction map below
Cross-reference legal name across all documents — flag any discrepancies before proceeding
Complete each SS-4 line group using verified data
Run consistency checks
Produce deliverables: completed SS-4, transmittal memo, preparation notes

Document Extraction Map

| Source Document | Extract | |---|---| | Articles of incorporation/organization | Legal name (exact), formation date, entity type, registered agent | | Operating agreement / bylaws | Management structure, ownership %, officer titles, fiscal year, signing authority | | Partnership agreement | General partner(s), management authority, ownership interests | | DBA/assumed name filings | Trade names (Line 2) | | Board resolutions | S corp election (Form 2553), signing authority | | Business plan / org chart | Employee projections, NAICS code, business activity description | | Lease agreements | Physical location address |

Line-by-Line Completion

Lines 1–3: Entity Identification

Line 1 (Legal name) — Character-for-character match to formation docs. Exact suffix as filed: "Inc." / "Incorporated" / "LLC" / "L.L.C." etc.
Line 2 (Trade name / DBA) — Only if registered with state/local authority; otherwise blank
Line 3 (Mailing address) — Street/P.O. Box, suite, city, state, ZIP, county

Lines 4–7b: Location & Responsible Party

Line 4a–4b (Physical location) — Street address only (no P.O. Box). Source from lease or formation docs.
Lines 5a–5b (Responsible party) — Individual who owns/controls entity. Determine by entity type:

| Entity Type | Responsible Party | |---|---| | Sole proprietorship | Owner | | Corporation | Principal officer per bylaws (president, CEO, CFO, treasurer) | | Partnership | General partner with management authority | | LLC (member-managed) | Controlling member by ownership % | | LLC (manager-managed) | Managing member or manager per operating agreement |

Line 6 (SSN/ITIN) — Of responsible party. Flag if foreign individual lacks U.S. TIN.
Lines 7a–7b (Phone/Fax) — Business telephone of responsible party

Lines 8–9a: Entity Classification

Line 8a — One checkbox matching formation docs: sole proprietor/single-member LLC, partnership, corporation (C corp default), personal service corporation, nonprofit, or other (specify)
Line 8b — S corp election: check if Form 2553 filed or will be filed. Search board resolutions and shareholder consents.
Line 8c — Nonprofits only: check if Form 1023/1023-EZ/1024 filed for tax-exempt status
Line 9a — Formation date from state-stamped filing. Must match exactly.

Lines 9b–16: Purpose & Operations

Line 9b (Reason) — Primary reason: started new business, hired employees, banking, changed org type, purchased business, trust, pension plan, other
Line 10 (First wage date) — Date wages first/will be paid; "N/A" if no employees
Line 11 (Fiscal year close) — Month from governing docs; default December
Lines 12–13 (Employees) — Agricultural vs. non-agricultural projections from business plan
Line 14 (Principal activity) — Specific description (e.g., "retail sale of organic groceries" not "retail")
Line 15 (Products/services) — Detailed revenue-generating offerings
Line 16 (NAICS code) — 6-digit code matching principal activity. Verify against current NAICS manual.

Lines 17–18: Authorization & Signature

Third-party designee — If attorney/CPA authorized: name, phone, 5-digit PIN
Signature — Must be signed by authorized individual per governing documents:

| Entity Type | Authorized Signer | |---|---| | Sole proprietorship | Owner | | Partnership | General partner | | Corporation | Officer authorized by bylaws | | LLC | Member or manager per operating agreement |

Include: printed name, title, signature line, date, phone number.

Consistency Checks

Before finalizing, verify:

[ ] Line 1 legal name matches formation documents character-for-character
[ ] Entity type (Line 8a) aligns with formation structure
[ ] Corporation → Line 8b addresses S corp election status
[ ] "Hired employees" (Line 9b) → Line 10 has specific date (not N/A)
[ ] Nonprofit → Line 8c addresses exempt status filing
[ ] Responsible party title matches governing document role
[ ] Fiscal year (Line 11) matches governing docs
[ ] NAICS code corresponds to Lines 14–15 activity description
[ ] All addresses verified against source documents
[ ] SSN/ITIN provided for responsible party

Deliverables

Completed Form SS-4 — All lines filled or marked N/A, matching official IRS layout
Transmittal memo — Entity name, responsible party, submission method, special circumstances
Preparation notes — Sources per section, assumptions, discrepancies resolved, recommended follow-up

Pitfalls

Never fabricate or assume entity details — extract only from verified source documents
Flag conflicts between formation documents (e.g., differing entity names) and resolve before completing
If S corp election status is unclear, flag for client confirmation
NAICS codes change periodically — verify against current classification manual
Form revision date and OMB number must reflect the most recent official IRS version
The completed form is a certification under penalties of perjury — all information must be verifiable