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:
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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.
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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
|
|
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|
(As shown on Fiduciary Income Tax Return Form 1041)
|
(Specify) |
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________________ (Date)
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___________________________________ (Signature of Fiduciary)
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|
__________________________________ (Address of Fiduciary)”
|
NOTE: “Fiduciary” includes banks, brokers, attorneys, or others acting as agents for estates, trusts,
or their fiduciaries.
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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.