Form SS-4 (sp), Application for Employer Identification Number (EIN) (Spanish Version), is the Internal Revenue Service (IRS) form, printed in Spanish, for requesting an employer identification number (EIN), the nine-digit number used for business tax filing and reporting. Employers, corporations, partnerships, trusts, estates, churches, government agencies, Indian tribal entities, certain individuals and others use it. On FillingPDF you can fill out the form online and download or print the completed PDF; the IRS publishes the original form and its instructions at www.irs.gov/FormSS4SP, and recommends applying for an EIN online when possible.
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What is SS-4 (sp)?
Form SS-4 (sp), Application for Employer Identification Number (EIN) (Spanish Version), is the Spanish-language edition of the IRS form used to apply for an EIN, the nine-digit number (for example, 12-3456789) issued to sole proprietors, corporations, partnerships, estates, trusts and other entities for tax filing and reporting purposes.
The IRS uses the information on the form to set up your business tax account. The number is for your business activities only: the instructions say not to use an EIN in place of your Social Security number (SSN) or IRS Individual Taxpayer Identification Number (ITIN).
This page covers the Spanish version, printed as "Formulario SS-4, Solicitud de Número de Identificación del Empleador (EIN)" under OMB No. 1545-0003. Form SS-4 is the English-language form; the IRS instructions point to Form SS-4 (sp) as its Spanish version. The matching instructions, "Instrucciones para el Formulario SS-4", are in Spanish as well. Page 2 of the form has a table, "¿Necesito un EIN?", that lists which lines to complete for each situation.
Related IRS forms named in the instructions include Form 8822-B (change of address or responsible party), Form 8832 (entity classification election), Form 2553 (S corporation election), Form 941 and Form 944 (employment tax returns), and Form 1023 or 1024 for tax-exempt status. Form SS-4 does not by itself grant tax-exempt status.
Who needs to file SS-4 (sp)?
File Form SS-4 (sp) if the applicant does not currently have an EIN but must include one on a return or other document. Page 2 of the form lists the situations:
- a new business, with or without employees, including a household employer;
- an entity that needs an EIN only to open a bank account;
- a business that changed its type of organization, such as a sole proprietor that incorporated or formed a partnership;
- a buyer of an established business that has no EIN;
- a trust, unless it is a grantor trust or an IRA trust; an estate; a pension plan administrator;
- a foreign person or entity that needs an EIN for Form W-8 purposes, to avoid withholding on portfolio assets or to claim tax treaty benefits;
- a withholding agent that files Form 1042, a state or local agency, a single-member LLC in the situations listed, or a corporation that needs an EIN to file Form 2553.
Partnerships, corporations, REMICs, nonprofit organizations and farmers' cooperatives must use an EIN for any tax purpose, even without employees.
Do not apply for a new EIN if you already have one and only added a business location or hired employees. A new EIN is also not needed if the entity only changed its trade name, elected a different tax treatment on Form 8832, or ended its partnership classification because at least 50% of its interests were sold or exchanged within 12 months. Do not use a previous owner's EIN unless you became the owner of a corporation by acquiring its stock.
The IRS limits EINs to one per responsible party per day. The form must be signed by the individual (individual applicant), the president, vice president or other principal officer (corporation), a partner, member or other authorized officer (partnership, government entity or other unincorporated organization), or the trustee (trust or estate).
When to file SS-4 (sp)
File Form SS-4 (sp) when you need an EIN and do not already have one, for example when you start or buy a business, hire employees, change your type of organization or set up a trust, estate or pension plan. The form prints no due date of its own.
Allow time for the method you choose: a mailed application should be completed at least 4 or 5 weeks before you need the number, a faxed application generally returns an EIN within 4 business days, and an online application issues the EIN immediately.
If you have no EIN by the due date of a return, write "Applied For" and the date you applied in the space for the number; do not use your SSN instead. If you entered "1120-S" next to the corporation box on line 9a, the corporation must file Form 2553 no later than the 15th day of the third month of the tax year in which the election takes effect. After you receive an EIN, report a change of responsible party to the IRS within 60 days on Form 8822-B.
Documents you need
- Signed written authorization from a third party designee, only if an IRS representative asks you to mail or fax the signed Form SS-4 (sp) and the application is made through a designee.
How to fill out SS-4 (sp)
Enter the legal name and trade name
Line 1: the legal name of the entity or individual exactly as it appears on the Social Security card, charter or other legal document; sole proprietors use their own name, not the business name. Line 2: the trade name (DBA), only if different from line 1.
Name the executor, trustee or care-of person
Line 3: for a trust enter the trustee; for an estate, the executor, administrator or personal representative. Otherwise enter a designated person only if the entity has named one to receive tax information.
Enter the mailing address
Lines 4a-4b: the address where the entity receives mail; a P.O. box is allowed here. For an address outside the United States, give city, province or state, postal code and the full country name without abbreviating.
Enter business address and state
Lines 5a-5b: the physical address, only if it differs from the mailing address, and never a P.O. box. Line 6: the state and/or county where the principal business is located.
Identify the responsible party
Line 7a: the full name of the individual who ultimately owns or controls the entity. Line 7b: that person's SSN, ITIN or EIN (an EIN only for a government entity); enter "foreign" or "N/A" if the person has no SSN or ITIN and cannot get one.
Answer the LLC questions
Line 8a: mark Sí or No on whether the applicant is a limited liability company (LLC) or equivalent foreign entity. If Sí, enter the number of members on line 8b and mark on line 8c whether it was organized in the United States.
Select one entity type
Line 9a: mark only one box, such as Dueño único de un negocio, Sociedad colectiva or Sociedad anónima (and enter the return form number you will file). If you mark Otro or Otra organización sin fines de lucro, specify the type. Line 9b: for a corporation, the state or foreign country of incorporation.
Choose the reason for applying
Line 10: mark one reason box and complete any space it asks for, such as the type of new business or the change made. Do not write N/A.
Enter start date and accounting year
Line 11: the date the business started or was acquired (month, day, year). Line 12: the last month of the accounting year, generally December for a calendar year.
Complete the employee lines
Line 13: the highest number of employees expected in the next 12 months (agricultural, household, other); enter "-0-" if none. Line 14: if you expect no employees, skip it; otherwise mark it only to file Form 944 annually instead of Form 941. Line 15: the date wages or annuities were first paid, or "N/A" if no employees are expected.
Describe the business activity
Line 16: mark the one box that best describes the principal activity, or Otro and specify. Line 17: describe the main line of merchandise sold, construction done, products made or services provided in more detail.
Report any previous EIN
Line 18: mark Sí or No on whether the entity named on line 1 ever applied for and received an EIN. If Sí, enter the previous EIN.
Add a third party designee if needed
Complete the Tercero Autorizado section only if you want to authorize a named person to receive the EIN and answer questions about the form. Enter name, telephone, address and fax; the authority ends once the EIN is issued, and your signature is required for it to be valid.
Sign, review and download the PDF
Enter the applicant's name and title, telephone and fax, then sign and date. Check that required lines are filled and unused lines say N/A, then download or print the completed PDF from FillingPDF and keep a copy for your records.
How to submit SS-4 (sp)
The IRS accepts an EIN application online, by fax, by mail and, for international applicants only, by phone. It no longer issues EINs by phone to domestic taxpayers. Use only one method per entity so you do not receive more than one EIN.
- Online: applicants with a legal residence, principal place of business, office or agency in the United States or U.S. territories can apply at IRS.gov/EIN (select Español). The IRS says there is no charge for an EIN. You must have a valid taxpayer identification number (SSN, EIN or ITIN) for the responsible party.
- Fax: the IRS Fax-TIN program. From the 50 states or D.C., fax to 855-641-6935. From a U.S. territory or other location without a state or D.C. base, fax to 855-215-1627 (inside the United States) or 304-707-9471 (outside it). Include your fax number so the IRS can return the EIN.
- Mail: from the 50 states or D.C., send to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999. From elsewhere, send to Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999. Sign and date the form. You will receive your EIN by mail in about 4 weeks; call 800-829-4933 to check the status.
- Phone (international applicants only): 267-941-1099, Monday to Friday, 6:00 a.m. to 11:00 p.m. Eastern Time; the call is not toll-free.
If an IRS representative asks, send the signed form within 24 hours to the address the representative gives. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Applying for a second EIN by another method for the same entity; the IRS limits EINs to one per responsible party per day, whether you apply online, by phone, by fax or by mail.
- Entering a P.O. box on line 5a; the business address cannot be a P.O. box, and a P.O. box belongs only on line 4a as the mailing address.
- Entering an entity as the responsible party on line 7a when the applicant is not a government entity; the responsible party must be an individual, and line 7b needs an SSN or ITIN.
- Writing "N/A" on line 10 or leaving it blank; you must check one reason box, and only one.
- Checking Otro on line 9a without writing the entity type and any return you will file, such as "Disregarded entity" for a single-member LLC.
- Abbreviating the country name in a foreign mailing or business address on lines 4a-4b or 5a-5b.
- Using the EIN in place of your SSN or ITIN, or entering your SSN on forms when you are still waiting for your EIN instead of "Applied For" and the date.
- Requesting a new EIN when only the trade name changed, or when you already hold an EIN and merely hired employees or added a location.
- Sending the form unsigned; the signer must be the person the instructions name for your entity type.
- Leaving lines 1, 7b, 16 or 17 blank; the instructions require them to be completed.
Frequently asked questions
What is Form SS-4 (sp) used for?
Form SS-4 (sp) is the Spanish version of the IRS application for an employer identification number (EIN). You use it to get the nine-digit number the IRS issues to businesses, trusts, estates and other entities for tax filing and reporting. The IRS uses it to establish your business tax account.
Is the SS4 form available in Spanish?
Yes. The IRS publishes Form SS-4 (sp) as the Spanish version of Form SS-4, with Spanish instructions titled Instrucciones para el Formulario SS-4. The lines and rules follow the English form, but the printed labels are in Spanish.
Can I get an EIN online instead of filling out Form SS-4 (sp)?
Yes, if you have a legal residence, principal place of business, office or agency in the United States or U.S. territories. Apply at IRS.gov/EIN and select Español. The IRS recommends online application and says an EIN is free. You need a valid SSN, EIN or ITIN for the responsible party.
Where do I mail or fax Form SS-4 (sp)?
From the 50 states or D.C., mail it to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999, or fax it to 855-641-6935. From elsewhere, mail it to Attn: EIN International Operation, Cincinnati, OH 45999. Fax numbers for other locations are listed under How to submit.
How long does it take to get an EIN?
It depends on the method. Online applications issue the EIN immediately, fax applications generally return it within 4 business days, and mailed applications take about 4 weeks. For a mailed application, call 800-829-4933 to check its status.
Who can sign Form SS-4 (sp)?
It depends on the applicant: the individual for an individual applicant; the president, vice president or other principal officer for a corporation; a partner, member or other authorized officer for a partnership or other unincorporated organization; the trustee for a trust or estate. Foreign applicants may let any duly authorized individual sign.
What do I write if I need my EIN for a return but do not have it yet?
Write "Applied For" and the date you applied in the space for the EIN. Do not use your SSN instead. If a tax deposit is due before you have an EIN, the instructions say to send your payment to the IRS service center named in the instructions for the form you file.
Can I fill out Form SS-4 (sp) online on FillingPDF?
Yes, you can fill out the PDF online on FillingPDF and download or print it. FillingPDF does not apply for the EIN or send the form to the IRS; you submit it online, by fax or by mail through the IRS channels.
Do I need a new EIN if I only change my business name?
No. The form says not to request a new EIN if the entity only changed its trade name, elected a different tax treatment on Form 8832, or ended its partnership classification through a 50% sale or exchange of interests within 12 months. Report changes of address or responsible party on Form 8822-B.
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