Form SS-4 is an application used by a business to apply for a federal Employer Identification Number (EIN) to operate a business. The EIN is used on all documents pertaining to the business, including reporting employee wages on form 941, sending estimated tax payments and opening bank accounts for the business. If you applied for and received your EIN with incorrect information on the SS-4 application, you must correct the issue right away, but there is no specific form to use for doing so.
Write a letter to the IRS to request changes to the SS-4. The change must be requested by a responsible party for the business. This can be a trustor, principle officer of the company, owner or managing member of the company, grantor, partner or executor.
Use business letterhead with the name of the company printed on it. If you don’t have business letterhead, use a plain piece of paper.
Write the responsible party’s name on the first line. On the second line, write the party’s Social Security number. If you have an individual taxpayer identification number, you can use this number instead of your Social Security number.
Write the full name of the business on the third line. On the fourth line, write the EIN assigned to the business. On the fifth line, write the mailing address of the business.
Write a brief but detailed note about what is incorrect on the SS-4 form and provide the correct replacement information. For instance, if you applied with the wrong address or listed your business as an LLC and it is a sole proprietorship, you will detail what you did wrong and ask for a specific correction to be made.
Send the letter to the Internal Revenue Service at the address listed on IRS.gov for the state in which your business is located.