Registering with the Government for Tax Remittances

When a company sends payroll tax remittances to the federal government, the government needs to identify the company so it can give the company proper credit for the remittances. This is done with an Employer Identification Number (EIN). An employer applies for an EIN number using the Application for Employer Identification Number, Form SS-4, which is shown in Once this form is sent to the IRS, it takes four weeks to receive an EIN number in the mail.

If the first payroll deposit is due before the receipt of the EIN, the employer can call the IRS Tele-TIN or Fax-TIN number to obtain the number more quickly. The Tele-TIN number is 1-866-816-2065. If you choose to call, be sure to fill out Form SS-4 beforehand, since most of the information on it will be needed to complete the request. You will be given an EIN over the phone. To accelerate the processing of the regular Form SS-4, fax it to the regional Fax-TIN number, which will result in the fax-back of an EIN number in about four business days. (Note: One problem with this approach is that the IRS does not use a cover sheet when sending a response through a company's fax machine, so the transmitted document containing the new EIN number may be lost.) The Fax-TIN numbers for all regions are listed in Exhibit 7.5.

Fax-TIN Number	Applicable State
631-447-8960	Connecticut, Delaware, District of Columbia, Florida, Georgia, Maine, Maryland, Massachusetts, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia
859-669-5760	Illinois, Indiana, Kentucky, Michigan
215-516-3990	Alabama, Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, Puerto Rico, South Dakota, Tennessee, Texas, Utah, Washington, Wisconsin, Wyoming
215-516-3990	No legal residence or principal place of business

Exhibit 7.5: Fax-TIN Numbers by State

Instructions for filling out the Form SS-4 are as follows:

Line 1. Enter the legal name of the entity (not its doing-business-as name). If the business is a person or sole proprietorship, enter the person's first, middle, and last names.

Line 2. If there is a doing-business-as (dba or "trade" name), enter it on this line.

Line 3. If there is an executor or trustee of a trust, enter that person's first, middle, and last names here.

Lines 4–6. Enter the complete mailing address, including the county name. The EIN will be sent to this location.

Line 7. Enter the first, middle, and last names of the principal officer, general partner, or sole proprietor, depending on the type of business entity.

Line 8. Check the type of business entity under which the business is legally organized. If it is a sole proprietorship, also enter the Social Security number. If it is a corporation, enter the state or foreign country in which it is organized.

Line 9. Check just one of the listed options as a reason for applying for the EIN. That is, you should not be applying for an EIN if you are simply hiring additional employees, since you should already have obtained an EIN for the existing entity. If you have created a pension plan, it must have a separate EIN from that of the business entity.

Line 10. If the business was just started, enter its start date. If you purchased an existing business, enter the purchase date.

Line 11. Enter the last month of the business's accounting year. For an individual, this is usually the calendar year-end, though it can vary for other types of business entities.

Line 12. Enter the date on which wages were first paid or are expected to be paid. If there is no prospective date, enter "N/A" in this space.

Line 13. Enter in each space provided the maximum number of employees expected to be on the payroll during the next 12 months. There are spaces for agricultural, household, and other employees.

Line 14. Check just one box next to the industry group that best describes your business's main area of operations. If none apply, check the "Other" box and briefly describe the principal activity.

Line 15. Describe the business entity's principal activities in somewhat more detail, noting specific types of products or services sold.

Line 16. Indicate whether the business has ever applied for an EIN before. If so, list the legal and trade names of the business used on the prior application, as well as the date and location where it was filed.

If you have no EIN number by the time a deposit is due to the government, send the payment in anyway, noting the business's legal name, address, type of tax, period covered, and the date on which you applied for the EIN. If the EIN has not yet been received by the time a return is due, write "Applied for" in the space on the form where the EIN would normally go, along with the date when you applied for the EIN.

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Registering with the Government for Tax Remittances

Registering with the Government for Tax Remittances