FAQ Small Business/Self-Employed/Other Business: Form SS-4 & Employer Identification Number (EIN)

Form SS-4 & Employer Identification Number (EIN)

This is archived information that pertains only to the 2002 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

As a sole proprietor, do I need an employer identification number (EIN)?

As a sole proprietor, you would need to obtain an identification number if either of the following apply: (1) you pay wages to one or more employees, or (2) you file pension or excise tax returns. If these conditions do not apply, your social security number is your taxpayer identification number.

References:

Publication 334 (PDF), Tax Guide for Small Business
Publication 1635 (PDF), Understanding Your EIN
Simplified Tax and Wage Reporting System (STAWRS), Employer Identification Number

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