When a business or other entity seeks to open an account in a financial institution, the Customer Identification Program regulations require that a federal tax identification number (“TIN”) be obtained. An Employer Identification Number (“EIN”), also known as a federal TIN, is a nine-digit number that the IRS assigns to businesses or other entities. The IRS uses this number to identify taxpayers that are required to file various business tax returns. EINs are used by employers, sole proprietors, corporations, partnerships, non-profit organizations, trusts and estates, government agencies, certain individuals and other business entities. The customer can apply by mail, FAX, telephone or the internet.
NOTE: IRS rules and procedures recognize that a business owner’s personal Social Security Number (SSN) may be used as the TIN in lieu of an EIN when the business is a sole proprietorship or a one-member limited liability company.
The IRS has established a special “TELE TIN” telephone service through which an association, trust, estate, business, or organization can obtain an employer identification number (EIN) by following these steps:
1. Obtain and fill out a Form SS-4, Application for Employer Identification Number from the local Social Security Office.
2. Call the special “TELE TIN” number [1- (800) 829-4933] between 7:30 a.m. and 5:30 p.m. local time
3. Read the operator the information from Form SS-4.
4. The operator will give the applicant an EIN within about five minutes.
While EIN applications may be submitted by phone, fax or mail, such applications are often incomplete, contain errors and frequently require additional contact with the applicant by an IRS employee. As an alternative, an online EIN internet application service is available at any time by accessing http://www.irs.gov. The online application form mimics the paper Form SS-4, immediately issues a new EIN and eliminates both paperwork and the usual four-to-10 day wait to receive an EIN through paper processes. The online application requires that all information needed to process the application be submitted before the EIN is assigned to the taxpayer. Once all the online information is completed on the application and the application is electronically submitted, the IRS will immediately assign the nine-digit EIN numbers to identify the taxpayer.
The following chart also gives the FAX numbers and addresses where a Form SS-4 may be filed.
If you have a principal place of business, office or agency, or legal residence in the case of an individual, located in:
File or Fax to:
One of the 50 states or the District of Columbia
Internal Revenue Service
Attn: EIN Operation
Cincinnati, OH 45999
Fax: (859) 669-5760
If you have no legal residence, principal office or principal agency in any state or the District of Columbia (international/U.S. possessions):
Fax: (859) 669-5987