Form SS-4 & EIN Application

Form SS-4 Line-by-Line: Employees Activity and Signature Lines 13-18

5 min readQ&A Guide

Written byLipai WangFounder · IRS-registered tax professional

Filing path

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 formsForm SS-4EIN

Key Takeaways

Enter 0 on Line 13 if you have no employees, then skip Line 14
Line 14 (Form 944 election) only applies if you have employees with low annual tax liability
Enter "N/A" on Line 15 if you do not plan to pay wages
Line 16 is a checkbox for your principal business activity category
Line 17 asks for a brief description of your specific products or services
Line 18 tracks whether the entity has previously received an EIN
The signature must come from the correct party (owner, member, officer, or fiduciary)
The Third Party Designee's authority ends when the EIN is assigned

What goes on Line 13 — Highest Number of Employees Expected?

Line 13 asks for the highest number of employees you expect to have in the next 12 months, broken into three categories: agricultural, household, and other. If you do not plan to hire any employees, enter 0 in each category.

If you enter 0 for all categories, you can skip Line 14 entirely. Most foreign-owned single-member LLCs that operate as disregarded entities have no employees and enter 0 here.

What is Line 14 — the Form 944 election?

Line 14 asks whether you want to file Form 944 (annual employment tax return) instead of Form 941 (quarterly employment tax return). This is only relevant if you expect to have employees with an annual employment tax liability of $1,000 or less.

If you entered 0 employees on Line 13, skip this line. If you do have a small number of employees, checking this box requests annual filing instead of quarterly, which can simplify compliance. The IRS ultimately decides whether to approve the election.

How do you handle Line 15 — First Date Wages Paid?

Line 15 asks for the first date you expect to pay wages or annuities. If you have no employees and do not plan to pay wages, enter "N/A."

If you do plan to hire employees, enter the date you expect the first payroll to occur. This helps the IRS determine when your employment tax obligations begin.

What do Lines 16 and 17 ask about your business activity?

Line 16 asks you to check the box that best describes your principal activity. Options include construction, real estate, manufacturing, transportation, finance, health care, retail, food service, and other. Choose the one that most closely matches what your business does.

Line 17 asks you to describe your principal line of merchandise sold, services provided, or specific construction work performed. Be specific but concise. For example, if you run a software consulting firm, you might write "software consulting services."

What is Line 18 and how does the signature section work?

Line 18 asks whether the entity has previously applied for or received an EIN. If this is a brand-new entity that has never had an EIN, check "No." If you are applying because of a change in organization or need a new EIN for any other reason, check "Yes" and provide the prior EIN.

The signature section at the bottom of Form SS-4 must be signed by the correct party. For a sole proprietorship, the owner signs. For an LLC, a member or manager signs. For a corporation, a principal officer signs. For a trust, the grantor or fiduciary signs. Make sure the person signing has actual authority over the entity.

What about the Third Party Designee section?

The Third Party Designee section (below the signature) is optional. If you want someone else (an attorney, CPA, enrolled agent, or other representative) to receive the EIN on your behalf, complete this section with their name, phone number, address, and fax number.

The designee's authority is limited. It automatically ends when the EIN is assigned and the confirmation is sent. This is not a power of attorney. For ongoing representation, you would need to file Form 2848.

Frequently Asked Questions

Do I need to fill out the employee lines if my LLC has no employees?

Enter 0 on Line 13 for all employee categories, enter "N/A" on Line 15 for first date wages paid, and skip Line 14. This is the correct approach for LLCs with no employees.

Who signs Form SS-4 for an LLC?

A member or manager of the LLC should sign. For a single-member LLC, the sole member signs. The signer must have authority over the entity's tax matters.

Does naming a Third Party Designee give them ongoing authority?

No. The Third Party Designee's authority is limited and ends automatically when the EIN is assigned. For ongoing representation before the IRS, you need Form 2848 (Power of Attorney).

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