Generally, an employer is a person or organization for whom a worker
performs services as an employee. As an employer you are required to withhold
and report employment taxes. To file the various tax returns, you need
an employer identification number, or EIN.
A sole proprietor who has no employees and who files no excise or
pension tax returns is the only business person who does not need an employer
identification number. In this instance, the sole proprietor uses his or
her social security number as the taxpayer identification number. A sole
proprietor may have only one EIN regardless of how many different businesses
are owned.
To obtain an employer identification number, you must complete Form
SS-4. You can get this form at most Social Security Administration
and IRS offices. Forms can be downloaded
from this site, or ordered by calling 1-800-829-3676.
After you have completed the Form SS-4, you can obtain the EIN by
mail, FAX, or in some cases by phone. The instructions for the Form SS-4
provide both an IRS service center address as well as a phone or Fax number
for Tele-TIN. By mailing the completed Form SS-4 to the appropriate service
center, you can obtain an EIN within 30 days. If you choose to call the
Tele-TIN number, you may obtain the EIN immediately. You must have the
SS-4 completed before calling Tele-TIN. For information on faxing your
application, call 1-800-829-1040.
If you already have an EIN, and the organization or ownership of
your business changes, you may need to apply for a new number. Some of
the circumstances under which a new number is required are as follows:
- An existing business is purchased or inherited by an individual
who will operate it as a sole proprietorship, unless the new owner already
has an EIN,
- A sole proprietorship changes to a corporation or a partnership,
- A partnership changes to a corporation or a sole proprietorship,
- A corporation changes to a partnership or a sole proprietorship;
or
- An individual owner dies, and the estate takes over the business.
For more information, see Publication 1635, Understanding Your
EIN. Publications can be downloaded
from this site, or ordered by calling 1-800-829-3676.
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