1. Employer Identification Number (EIN)If you are required to report employment taxes or give taxstatements to employees or annuitants, you need an EIN. The EIN is a nine-digit number the IRS issues. The digits arearranged as follows: 00-0000000. It is used to identify the taxaccounts of employers and certain others that have no employees.Use your EIN on all the items you send to the IRS and SSA.For more information, get Pub. 1635, UnderstandingYour EIN. If you have not asked for an EIN, request one on Form SS-4,Application for Employer Identification Number. Form SS-4 hasinformation on how to apply for an EIN by mail or by telephone. You should have only one EIN. If you have more than one and are notsure which one to use, please check with the Internal Revenue Serviceoffice where you file your return. Give the numbers you have, the nameand address to which each was assigned, and the address of your mainplace of business. The IRS will tell you which number to use. If you took over another employer's business, do not use thatemployer's EIN. If you do not have your own EIN by the time a returnis due, write "Applied for" and the date you applied in the spaceshown for the number. See Depositing without an EIN on page 21 if you mustmake a deposit and you do not have an EIN. |