Applied For EIN on Returns and Deposits Guide (2025-2026)
EIN application flow (Form SS-4)
How a foreign-owned entity obtains its IRS Employer Identification Number.
Gather entity details
Legal name, responsible party, and structure.
Complete Form SS-4
Foreign responsible parties can generally apply without a U.S. TIN when the IRS foreign-applicant process applies.
Submit to the IRS
Fax or mail — international applicants can also call.
Receive the EIN
Use it to open banking and file federal returns.
Key Takeaways
- A pending EIN does not automatically stop filing or deposit obligations.
- The SS-4 instructions provide a specific 'Applied For' procedure for returns.
- The pending-EIN workpaper should stay with the return or deposit record.
- Founders should not substitute other taxpayer numbers into the EIN field.
A pending EIN does not freeze every filing duty
The SS-4 instructions explain what to do when an EIN has been applied for but not yet received. If a return is due, the filer writes 'Applied For' and the application date in the space for the number. If a tax deposit is due, the instructions provide a separate payment approach rather than allowing the obligation to disappear. Founders sometimes assume a pending EIN buys unlimited time. It does not.
The pending-EIN file should be kept with the filing record
When a company files with 'Applied For,' it should preserve the SS-4 copy, submission proof, and the return or deposit record that used the pending status. That way the later EIN assignment can be connected back to the earlier filing cleanly.
This is a procedure issue, not an excuse issue
The IRS gave a path for applicants waiting on an EIN. The company should follow that path exactly rather than improvise with a responsible party's SSN or leave the field blank without explanation.
Frequently Asked Questions
What goes on a return if the EIN has been applied for but not yet received?
The SS-4 instructions say to write 'Applied For' and the date you applied in the EIN space when a return is due.
Can I use my SSN in the EIN field while waiting?
No. The IRS instructions specifically say not to show your SSN as an EIN on returns.
Why keep the SS-4 proof with the return?
Because it ties the later EIN assignment back to the filing that used pending-EIN status.
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