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How to start a business corporation about Applying for an EIN using the SS-4 Form
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How to start a business corporation about Applying for an EIN using the SS-4 Form

First, a disclaimer: This "how to" is intended to provide a general discussion for new business owners. It is not intended to provide legal or tax advice. Please consult with your attorney or CPA to make sure you are in compliance with the tax laws and that you receive the best tax advantage for your specific situation.
Begin by going to the IRS website and download and print out a copy of the SS-4 form. (See the list of frequently used forms on the top left.)

For more detailed instructions, go to the SS-4 instructions on the IRS website.

Fill in the information about the business name and address
Legal name of entity - This is the business name that every transaction and record will be linked to, so be sure it is absolutely correct.

For Item 2 "Trade Name of the business," you can repeat the name or Use the "dba"/"fictitious name" you are operating the business as. For example, the Legal name might be Smith and Smith, LLC, but the operating name might be "Smith Accounting Services," the name on your signs and other items customers would see.

In item 3, list the person in charge of legal matters. This most often is the same as the person listed in 7a and the Registered Agent for an LLC or corporation. Include the social security number, ITIN, or EIN of this person or entity.

Items 8 and 9 are important, if you setting up an LLC. If you answer "yes" to Item 8a, you must provide information in 8b and 8c. In item 9a, designate your "Type of Entity" for an LLC:
If you want to be taxed as a sole proprietor, choose "Other" and write "Disregarded Entity - Sole Prop."
If you and a spouse are in business together, here is what the IRS says:
"If the LLC is owned solely by a husband and wife in a community property state and the husband and wife choose to treat the entity as a disregarded entity, enter “1” on line 8b."

If you want your LLC to be taxed as a corporation, check "Corporation" under Item 9a.

If you want your multi-member LLC to be taxed as a partnership, check "Partnership" under Item 9a.

If you are not sure how you want your LLC to be taxed, check with your CPA for more information.

If you are a corporation, use 9b to designate the state or country where you are incorporated.

In Item 10, check "Started a new business" and provide a very brief description of your business. You don't need to go into a lot of detail; a few words will do.