BASIC (02-95)

RM 01103.017 Assisting Employers and Reporting Entities to Apply for EIN's

A. Introduction

Because of the importance to SSA of properly identifying employer's wage reports, SSA assists employers and others in applying for EINs by:

  • Maintaining supplies of Form SS-4, (Application for Employer Identification Number) and the Spanish-Language version (SS-4PR) in SSA field offices (see the exhibits in RM 01103.036 and RM 01103.038).

  • Providing general information on the EIN requirements as set out in this subchapter and as contained in the IRS instructions for completing the SS-4. (See the exhibit in RM 01103.036 and RM 01103.038).

B. Process

SSA assists the employer who needs an EIN by providing the EIN application Form SS-4 and, if needed, other general information about the EIN application process set out in this subchapter. In particular, new employers seeking EIN applications should be given SSA's pamphlet “Wage Reporting for Employers.”

Special assistance may be needed by individuals who are first-time household employers to help them understand their filing responsibilities. It is suggested that field offices also stock and provide IRS Publication 926 “Employment Taxes for Household Employees” and SSA's Fact sheet “Household Workers” (1995 edition or later) which will help household employers secure an EIN and prepare proper wage reports. Reference to these materials should answer most questions. (For coverage provisions concerning household employment see the wage subchapter, RS 01401.000 ff.)

In the following instances, IRS will assign an EIN without the filing of an SS-4:

  • Domestic corporations electing Social Security coverage for employees of their foreign subsidiaries who are citizens or residents of the U.S. will have an EIN assigned to the subsidiary based upon the Form 2032, (Contract Coverage Under Title II of the Social Security Act), filed with IRS.

  • Consolidated EIN applications by fiduciaries acting for 10 or more estates (other than estates or trusts needing EIN's for employer tax or excise purposes) should be filed in duplicate with the IRS District Office in this format:

“In accordance with the provisions of Revenue Procedure 62-23, the undersigned hereby makes application for an employer identification number for each of the estates or trusts named below. None of the estates or trusts named below has previously applied for or been assigned an EIN and none of such estates or trusts is an employer for Federal employment tax purposes.”

Name of Estate
or Trust             

Estate or
Trust       

Employer
Identification
Number            

   
(As shown on
Fiduciary
Income Tax
Return Form 1041)
(Specify) 
________________
       (Date)
___________________________________
(Signature of Fiduciary)
 __________________________________
(Address of Fiduciary)”

NOTE: “Fiduciary” includes banks, brokers, attorneys, or others acting as agents for estates, trusts, or their fiduciaries.

  • Financial institutions have special arrangements with IRS for obtaining EIN's. Inquiries about EIN's from such institutions should be referred to the IRS District Office.


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