Page 4 of 6 Fileid: … ns/iss-4/202312/a/xml/cycle05/source 10:18 - 4-Jan-2024
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Personal service corporation. Check this box if the entity is a
personal service corporation. An entity is a personal service
corporation for a tax year only if:
•
The principal activity of the entity during the testing period
(generally the prior tax year) for the tax year is the performance of
personal services substantially by employee-owners, and
•
The employee-owners own at least 10% of the fair market value of
the outstanding stock in the entity on the last day of the testing
period.
Personal services include performance of services in such fields
as accounting, actuarial science, architecture, consulting,
engineering, health (including veterinary services), law, and the
performing arts. For more information about personal service
corporations, see the Instructions for Form 1120 and Pub. 542.
If the corporation is recently formed, the testing period
begins on the first day of its tax year and ends on the earlier
of the last day of its tax year, or the last day of the calendar
year in which its tax year begins.
Other nonprofit organization. Check the Other nonprofit
organization box if the nonprofit organization is other than a church
or church-controlled organization and specify the type of nonprofit
organization (for example, an educational organization).
If the organization also seeks tax-exempt status, you must
file either Form 1023 (or Form 1023-EZ) or Form 1024. See
Pub. 557 for more information.
If the organization is covered by a group exemption letter, enter
the four-digit group exemption number (GEN) in the last entry. (Don't
confuse the GEN with the 9-digit EIN.) If you don't know the GEN,
contact the parent organization. See Pub. 557 for more information
about group exemption letters.
If the organization is a section 527 political organization, check
the Other nonprofit organization box and specify “Section 527
organization” in the space to the right. To be recognized as exempt
from tax, a section 527 political organization must electronically file
Form 8871, Political Organization Notice of Section 527 Status,
within 24 hours of the date on which the organization was
established. The organization may also have to file Form 8872,
Political Organization Report of Contributions and Expenditures.
Form 8872 must be filed electronically. Go to
IRS.gov/PolOrgs for
more information.
Estate. An estate is a legal entity created as a result of a person's
death. Enter the SSN or ITIN of the deceased person in the space
provided.
Plan administrator. If the plan administrator is an individual,
enter the plan administrator's taxpayer identification number (TIN) in
the space provided.
REMIC. Check this box if the entity has elected to be treated as a
real estate mortgage investment conduit (REMIC). See the
Instructions for Form 1066 for more information.
State/local government. State and local governments generally
have the characteristics of a government, such as powers of
taxation, law enforcement, and civil authority. If you're unsure
whether or not your organization is a government, search “What are
government entities?” at IRS.gov for clarification.
Federal government. The federal government is made up of the
Executive, Legislative, and Judicial branches, as well as
independent federal agencies. Unions, Veterans of Foreign Wars
(VFW) organizations, and political organizations aren't federal
agencies.
Indian tribal government/enterprise. Check the box for Indian
tribal governments/enterprises for a governing body of any tribe,
band, community, village, or group of Indians, or (if applicable)
Alaska Natives, but only if the Secretary of the Treasury (after
consultation with the Secretary of the Interior) determines that the
governing body exercises governmental functions.
Similarly, check this box if you are requesting an EIN for a tribal
enterprise that is not recognized as a separate entity for federal
income tax purposes, for example, a corporation under Section 17 of
the Indian Reorganization Act of 1934, or Section 3 of the Oklahoma
Indian Welfare Act.
For more information, see Regulations section 301.7701-1(a)(3),
Rev. Rul. 94-16, 1994-1 C.B. 19, available at IRS.gov/pub/irs-tege/
rr94_16.pdf, and Rev. Rul. 94-65, 1994-2 C.B. 14, available at
IRS.gov/pub/irs-tege/rr94_65.pdf.
Other. If not specifically listed, check the Other box and enter the
type of entity and the type of return, if any, that will be filed (for
example, “Common trust fund, Form 1065” or “Created a pension
plan”). Don't enter “N/A.” If you're an alien individual applying for an
EIN, see
Lines 7a-7b, earlier.
•
Household employer. If you're an individual that will employ
someone to provide services in your household, check the
Other box
and enter “Household employer” and your SSN. If you're a trust that
qualifies as a household employer, you don't need a separate EIN for
reporting tax information relating to household employees; use the
EIN of the trust.
•
Household employer agent. If you're an agent of a household
employer that is a disabled individual or other welfare recipient
receiving home care services through a state or local program,
check the
Other box and enter “Household employer agent.” For
more information, see Rev. Proc. 84-33 and Rev. Proc. 2013-39. If
you're a state or local government, also check the state/local
government box.
•
QSub. For a qualified subchapter S subsidiary (QSub) check the
Other box and specify “QSub.” See Rev. Rul. 2008-18, 2008-13
I.R.B. 674, if the QSub election is made pursuant to a reorganization
under section 368(a)(1)(F), and
Disregarded entities below.
•
Withholding agent. If you're a withholding agent required to file
Form 1042, check the Other box and enter “Withholding agent.”
Disregarded entities. A disregarded entity is an eligible entity
that is treated as an entity not separate from its single owner for
income tax purposes. Disregarded entities include single-member
limited liability companies (LLCs) and certain qualified foreign
entities. See the instructions for Forms 8832 and 8869, and
Regulations section 301.7701-3 for more information on domestic
and foreign disregarded entities.
The disregarded entity is required to use its name and EIN for
reporting and payment of employment taxes; to register for excise
tax activities on Form 637; to pay and report excise taxes reported
on Forms 720, 730, 2290, and 11-C; to claim any refunds, credits,
and payments on Form 8849; and where a U.S. disregarded entity is
wholly owned by a foreign person, to file information returns on Form
5472. See the instructions for the employment and excise tax returns
and Form 5472 for more information.
Complete Form SS-4 for disregarded entities as follows.
•
If a disregarded entity is filing Form SS-4 to obtain an EIN
because it is required to report and pay employment and excise
taxes, or for non-federal purposes such as a state requirement,
check the Other box for line 9a and write “Disregarded entity” (or
“Disregarded entity-sole proprietorship” if the owner of the
disregarded entity is an individual).
•
If the disregarded entity is requesting an EIN for purposes of filing
Form 5472, as required under section 6038A for a U.S. disregarded
entity that is wholly owned by a foreign person, check the Other box
for line 9a and write “Foreign-owned U.S. disregarded entity-Form
5472.”
•
If the disregarded entity is requesting an EIN for purposes of filing
Form 8832 to elect classification as an association taxable as a
corporation, or Form 2553 to elect S corporation status, check the
Corporation box for line 9a and write “Single-member” and the form
number of the return that will be filed (Form 1120 or 1120-S).
•
If the disregarded entity is requesting an EIN because it has
acquired one or more additional owners and its classification has
changed to partnership under the default rules of Regulations
section 301.7701-3(f), check the Partnership box for line 9a.
•
If a foreign eligible entity is requesting an EIN for purposes of
filing Form 8832 to elect classification as a disregarded entity, check
the Other box for line 9a and write “foreign disregarded entity.”
Line 10. Reason for applying. Check only one box. Don't enter
“N/A.” A selection is required.
4
Instr. for Form SS-4 (Rev. 12-2023)