Preparing to File Form SS-4: Sequencing Addresses and Entity Classification
Key Takeaways
- Finalize your legal name and state formation before applying for an EIN
- Have your approved Articles of Organization or Certificate of Incorporation ready
- Form SS-4 uses two address fields: mailing (Lines 4a-4b) and street (Lines 5a-5b)
- No P.O. box is allowed on the street address lines (5a-5b)
- Foreign addresses must spell out the full country name with no abbreviations
- Form SS-4 is not an entity classification election. Use Form 8832 to change your tax classification
- Line 3 provides a care-of field useful for registered agents receiving mail
What should you have ready before filling out Form SS-4?
Before touching Form SS-4, you should have your legal formation documents in hand. This means your approved Articles of Organization (for an LLC) or Certificate of Incorporation (for a corporation). The legal name on your SS-4 must match these documents exactly.
You should also know your entity type for federal tax purposes (disregarded entity, partnership, or corporation), your mailing address, your physical street address, and the responsible party's identifying information (name and SSN, ITIN, or foreign status).
Does the order in which you set things up matter?
Yes. The safe sequence is: (1) finalize your legal name and formation with the state, (2) receive your approved formation documents, and then (3) apply for your EIN. Do not apply for an EIN before your entity legally exists.
If you need to make an entity classification election (Form 8832), that is a separate step. Form SS-4 is not an election for tax classification. Your LLC's default classification depends on its membership structure, and you only file Form 8832 if you want to change that default.
How does the address section work on Form SS-4?
Form SS-4 distinguishes between two addresses. Lines 4a-4b are for your mailing address (where you want the IRS to send correspondence). Lines 5a-5b are for your street address (the physical location of the business).
You can use a P.O. box for the mailing address, but the street address on Lines 5a-5b must be a physical location. No P.O. boxes are allowed on the street address lines. If your mailing and street addresses are the same, you can write "Same" on Lines 5a-5b.
How do foreign applicants format their addresses?
For foreign addresses, include the city, province or state, postal code, and the full country name. Do not use abbreviations for the country name. Write it out completely (for example, "United Kingdom" not "UK," and "South Korea" not "KR").
Line 3 is available for a "care of" name if correspondence should go through another person or entity. This is useful if you have a U.S. registered agent receiving mail on your behalf.
Is Form SS-4 an election for how your entity is taxed?
No. This is a common misunderstanding. Form SS-4 asks about your entity type to set up your IRS account correctly, but it does not change how your entity is classified for tax purposes.
If you want to change your default tax classification (for example, to elect C corporation status for your LLC), you need to file Form 8832 (Entity Classification Election) separately. Form SS-4 just gets you the number; Form 8832 changes the classification.
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