Previous Page: Publication 80 - Circular SS - Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands - 1. Who Are Employees? Next Page: Publication 80 - Circular SS - Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands - 3. Employee's Social Security Number (SSN) Use   to find additional instances of index items.

Taxmap/pubs/p80-002.htm#TXMP1fe3bb11 2. Employer Identification Number (EIN)

EIN

An employer identification number (EIN) is a nine-digit number that the IRS issues. Its format is 00-0000000. It is used to identify the tax accounts of employers and certain other organizations and entities that have no employees. Use your EIN on all of the items that you send to the IRS and SSA for your business.

If you do not have an EIN, request one on Form SS-4, Application for Employer Identification Number. Form SS-4 contains information on how to apply for an EIN by mail, fax, or telephone. You can also apply online at www.irs.gov/smallbiz.

If you do not have an EIN by the time a return is due and you are filing a paper return, enter "Applied For" and the date that you applied for it in the space shown for the number. If you took over another employer's business, do not use that employer's EIN.

You should have only one EIN. If you have more than one, notify the Internal Revenue Service office where you file your return. List the EINs that you have, the name and address to which each number was assigned, and the address of your principal place of business. The IRS will tell you which EIN to use.

For more information, see Publication 1635, Understanding Your EIN, or Publication 583, Starting a Business and Keeping Records.

Previous Page:  Publication 80 - Circular SS - Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands - 1. Who Are Employees? Next Page:  Publication 80 - Circular SS - Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands - 3. Employee's Social Security Number (SSN) Use     to find additional instances of index items.