Form SS-4 & EIN Application

Form SS-4 Line-by-Line: Legal Name Address and Responsible Party Lines 1-7

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

Line 1 must match your entity's legal name exactly as it appears on formation documents
Line 2 is only for trade names or DBAs that differ from the legal name
Line 3 is optional and used for a care-of person such as a registered agent
Lines 4a-4b (mailing) can include a P.O. box; Lines 5a-5b (street) cannot
Foreign addresses must include the full country name with no abbreviations
Line 7a must be an individual, not another entity
Foreign applicants without SSN or ITIN enter "foreign" or "N/A" on Line 7b

What goes on Line 1 — Legal Name of Entity?

Line 1 must contain the exact legal name of your entity as it appears on your formation documents (Articles of Organization, Certificate of Incorporation, charter, or similar document). Do not use nicknames, abbreviations, or trade names here.

For example, if your LLC was formed as "Global Digital Solutions LLC," that is exactly what goes on Line 1. Not "Global Digital" or "GDS LLC" or any variation. The IRS matches this name against your future tax filings, so consistency is critical.

When do you use Line 2 — Trade Name / DBA?

Line 2 is for your trade name or "doing business as" (DBA) name, but only if it is different from the legal name on Line 1. If your LLC operates under a different public-facing name, enter it here.

If you do not have a separate trade name, leave Line 2 blank. Many single-member LLCs operate under their legal name and do not need a DBA.

What is Line 3 — Executor, Trustee, or Care Of?

Line 3 is used when correspondence should go through a specific person. For trusts, this is the trustee. For estates, this is the executor. For LLCs with a registered agent handling IRS mail, you can enter the agent's name here with a "c/o" designation.

This line is optional for most LLC applications. If you want all IRS correspondence to come directly to you at the mailing address on Lines 4a-4b, you can leave Line 3 blank.

How do you fill in Lines 4a-4b and 5a-5b — Addresses?

Lines 4a-4b are your mailing address. This is where the IRS sends all correspondence, including your EIN confirmation letter (CP 575). A P.O. box is acceptable here. For foreign addresses, include the city, province/state, postal code, and the full country name (no abbreviations).

Lines 5a-5b are your street address (physical business location). No P.O. box is allowed here. If the street address is the same as the mailing address, write "Same" on Lines 5a-5b.

What goes on Line 6 — County and State?

Line 6 asks for the county and state where your principal business is located. If the entity has a U.S. presence, enter the county and state. If the entity has no U.S. location, you may leave this blank or enter the state of formation.

This is the county of the business location, not the county of the responsible party's residence (unless they are the same).

How do you complete Lines 7a and 7b — Responsible Party?

Line 7a is the name of the responsible party. This must be an individual (not an entity). For a single-member LLC, it is the sole owner. For a multi-member LLC, it is a managing member. For a corporation, it is a principal officer.

Line 7b is the responsible party's SSN, ITIN, or EIN. If the responsible party is a U.S. person, enter their SSN. If they have an ITIN, enter that. If they are a foreign person with neither, enter "foreign" or "N/A." Entering "foreign" on Line 7b means you cannot use the online application and must apply by phone, fax, or mail.

Frequently Asked Questions

What if my LLC name on the state filing has a period or comma — do I include it?

Yes. Enter the name exactly as it appears on your formation documents, including any punctuation. Consistency between your state records and IRS records prevents processing issues.

Can I list my company as the responsible party on Line 7a?

No. The responsible party must be an individual (a natural person). You cannot list a corporation, LLC, or other entity on Line 7a.

What happens if I enter "foreign" on Line 7b?

You will not be able to use the IRS online EIN application. You must apply by phone (267-941-1099), fax, or mail instead.

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