Starting Your Business/Keeping Tax Records

Federal Employer Identification Number (EIN)/Form SS-4

EINs are used to identify the tax accounts of employers, sole proprietors, corporations, partnerships, estates, trusts, and other entities.

If you don't already have an EIN, you need to get one if you:

1. Have employees
2. Have a Keogh plan
3. Operate your business as a corporation or partnership, or
4. File any of these tax returns:

A. Employment
B. Excise
C. Alcohol, tobacco, and firearms

Who Must file
When to Apply for a New EIN
How to Apply
Where to Apply

You can get an EIN either through the mail or by telephone. But first you must fill out Form SS4, Application for Employer Identification Number.

Important References

Form SS-4               Application for EIN with instructions
Publication 583       Starting a Business and Keeping Records
Publication 1635     Understanding Your EIN