Form SS-4 Line-by-Line: LLC Info Entity Type and Reason Lines 8-12

What do Lines 8a through 8c ask about your LLC?

Lines 8a-8c are the LLC-specific questions. Line 8a asks whether the entity is an LLC (yes or no). Line 8b asks how many members the LLC has. Line 8c asks whether the LLC was organized in the United States.

These questions help the IRS determine the default classification of your LLC. A single-member domestic LLC defaults to a disregarded entity. A multi-member domestic LLC defaults to a partnership. These defaults apply unless you file Form 8832 to elect otherwise.

How do you answer Line 9a — Type of Entity?

Line 9a is where you indicate your entity type for tax purposes. The answer depends on your specific situation:

For a foreign-owned single-member LLC (disregarded entity filing Form 5472): check "Other" and write "Foreign-owned U.S. disregarded entity-Form 5472."

For a multi-member LLC taxed as a partnership: check "Partnership."

For an LLC that has elected C corporation status: check "Corporation" and write the form number (usually "1120").

Do not check multiple boxes. Select only the one that applies to your entity's current tax classification.

What goes on Line 9b — State of Incorporation?

Line 9b asks for the state or foreign country where your entity was incorporated or organized. For a Delaware LLC, enter "Delaware." For a Wyoming LLC, enter "Wyoming."

This is the state where you filed your Articles of Organization, not necessarily where you conduct business. If the entity was organized in a foreign country, enter the country name.

How do you answer Line 10 — Reason for Applying?

Line 10 asks why you need an EIN. Check only one box. Common reasons include:

Started new business: check this if you just formed the entity. Banking purposes only: check this if the entity needs an EIN solely for a bank account. Changed type of organization: check this if the entity underwent a structural change.

For a foreign-owned U.S. disregarded entity applying for Form 5472 purposes, the IRS instructions suggest entering "Foreign-owned U.S. disregarded entity filing Form 5472" if the reason does not fit a standard checkbox.

What are Lines 11 and 12 about?

Line 11 asks for the date the business started or was acquired. For a newly formed LLC, this is the date your Articles of Organization became effective (which may differ from the filing date if you specified a future effective date).

Line 12 asks for the closing month of your accounting year. Most businesses use December (a calendar year). If your entity uses a fiscal year ending in a different month, enter that month instead. Single-member LLCs classified as disregarded entities generally follow the owner's tax year.