Instructions for EIN Application Updated

The IRS updated the instructions for Form SS-4, Application for Employer Identification Number, with a revised date of December 2023.

Form SS-4.

An employer that has not been assigned an EIN applies for one through Form SS-4. Every employer that pays wages subject to federal withholding tax and/or FICA taxes must have an EIN to file with the IRS or the SSA. The EIN ensures that all deposits the employer makes are properly credited to its account. For more information on the EIN, see  Payroll Guide ¶4215.

Changes to Form SS-4.

The revised Form SS-4 updates Line 14 to reflect the ceiling for wages ($6,536 or less) paid by employers in U.S. territories electing to file Form 944, Employer’s Annual Federal Tax Return. See IRS Updates Application for Employer Identification Number, 01/12/2024.

Updated instructions for Form SS-4.

Additional changes beyond the update to line 14 include a note on the elimination of Form SS-4PR, and the absorption of Publication 51, Agricultural Employer’s Tax Guide, and Publication 80, Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, into IRS Publication 15 (Circular E), Employer’s Tax Guide.