Tax Information for U.S.-based Clubs & SIGs - EIN
An Employer Identification Number (EIN), also known as a Federal Tax Identification Number, is a permanent 9-digit number (like a Social Security number) used to identify a business entity. It is needed to apply for a bank account as well as for federal tax-exempt status. Any Club or SIG that obtains an EIN must file an Annual Return with the IRS.
Application
Apply by completing IRS Form SS-4, Application for Employer Identification Number. This form is available via the IRS website at http://www.irs.gov/pub/irs-pdf/fss4.pdf or from your local IRS office by calling 1-800-TAX-FORM.
The preferred application methods are internet, phone, and fax. You can also apply via mail.
Internet (immediate):
You can submit Form SS-4 online via Internet-EIN at https://sa1.www4.irs.gov/sa_vign/newFormSS4.doc. After you have completed all necessary fields on this form, preliminary validation is performed and you will be alerted to any missing information. An EIN will be issued after the successful submission of the completed form.
Phone (immediate):
Complete Form SS-4 prior to calling so that all of the relevant information is available. Call the EIN toll-free telephone line (1-800-829-4933) five days a week between 7:00 AM and 10:00 PM EST, Monday through Friday. The person making the call must be authorized to receive the EIN and answer questions concerning Form SS-4. An IRS representative will assign the EIN, and provide the number to the authorized individual over the telephone.
Fax (4 business days):
Fax your completed Form SS-4 to the fax number listed for your state in the table below. Be sure to provide your own fax number; a fax will be sent back with the EIN within four (4) business days. Do not call the EIN toll-free number to apply, as duplicate EINs may be accidentally issued.
Mail (4—6 weeks):
The timeframe for processing an EIN application received by mail is four weeks. Mail your completed Form SS-4 to the address listed for your state in the table below.
Below are the mailing addresses and fax numbers, listed by state, to which to send Form SS-4.
For: Connecticut, Delaware, District of Columbia, Massachusetts, New Hampshire, Florida, Georgia, Maine, Maryland, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Virginia, West Virginia, Vermont
Mailing address and fax:
Attn. EIN Operation
P.O. Box 9003
Holtsville, NY 11742-9003
Fax: (631) 447-8960
For: Illinois, Indiana, Kentucky, Michigan
Mailing address and fax:
Attn: EIN Operation
Cincinnati, OH 45999
Fax: (859) 669-5760
For: Alabama, Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma Oregon, Puerto Rico, South Dakota, Tennessee, Texas, Utah, Washington, Wisconsin, Wyoming
Mailing address and fax:
Attn: EIN Operation
Philadelphia, PA 19255
Fax: (215) 516-3990