Form SS-4 must be completed and filed with the Internal Revenue Service in order for a limited liability company (LLC) to obtain a federal tax ID number, also known as an employer identification number. Every LLC must obtain an EIN. An EIN relates to an LLC in the same manner that a social security number identifies an individual. The IRS uses an LLC's EIN to identify the company for taxation purposes. Additionally, an LLC will not be able to open a business checking account without a valid EIN.
Log onto the IRS website. The IRS website provides LLCs with the ability to complete Form SS-4 online. This is the quickest method for an LLC to receive an EIN. The online EIN assistant will capture information put into the IRS database and issue an EIN number at the conclusion of the online session.
State the name of the LLC. Indicate the number of members that participate in the company and the state where the business is located. Provide the reason for filing Form SS-4 with the IRS. LLCs may file Form SS-4 due to establishing a new business, hiring employees, for banking purposes, changing from one business entity to another or due to a business merger.
Indicate the responsible party for the LLC. An LLC's responsible party may be an individual or an existing business. If the responsible party is a business, provide the name of the business and the company's EIN. Indicate whether the business acting as the LLC's responsible party is a member of the LLC, or a third party completing Form SS-4 on behalf of the LLC. If the responsible party is an individual, provide the full name and social security number, or individual tax identification number, of the person. Indicate whether the individual is a third party or a member of the LLC.
Provide the full legal address of the LLC. Include the phone number of the LLC. State the county where the LLC is located and the state where the LLC will or has filed its articles of organization. Indicate the LLC's official start date. Indicate the LLC's trade name, if the LLC has filed a "doing business as." Filing a DBA allows an LLC to use a business name other than the company's legal name indicated on the LLC's articles of organization.
State the nature of the LLC's business activities. This may be accomplished by selecting the check box that most closely describes the LLC's business activities. Indicate the number of employees that currently work for the LLC, and provide the number of employees the LLC will hire within the next 12 months. Include the closing month of the LLC's accounting year, which will usually be December.
Click the "submit" button. This initiates the verification process. Print the confirmation page, which will display the LLC's EIN number. There is no charge to submit Form SS-4 to the IRS.
An LLC may call the IRS Business and Specialty Tax Line at 800-829-4933 Monday through Friday 7:00 a.m. to 10:00 p.m. An IRS assistor will collect the LLC's information and provide an EIN immediately following the telephone interview.