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Frequently Asked Tax Questions

Small Business/Self-Employed/Other Business - Form SS-4 & Employer Identification Number (EIN)


Rev. date: 1/2009

Is an employer ID number the same as a tax ID number?


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Rev. date: 1/2009

Does a small company need a tax ID number?


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A sole proprietor who does not have any employees and who does not file any excise or pension plan tax returns is the only business person who does not need an employer identification number. In this instance, the sole proprietor uses his or her social security number as the taxpayer identification number.

Rev. date: 1/2009

Do businesses have to obtain the taxpayer identification number (TIN) from vendors and keep it somewhere on file?


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In general, businesses are required to obtain the TIN from vendors if they are required to file any information return, document or other statement that calls for the taxpayer identification numbers (TINs) of other taxpayers. Form W-9 (PDF), Request for Taxpayer Identification Number and Certification, can be used to make the request. The business should also maintain the verification of these numbers in their records.

Rev. date: 1/2009

Under what circumstances am I required to change my employer identification number (EIN)?


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Application for Employer Identification Number
F554
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Understanding Your Employer Identification Number (EIN)

If you already have an EIN, and the organization or ownership of your business changes, you may need to apply for a new number.
Some of the circumstances under which a new number is required are as follows:
This list is not all inclusive. Please refer to the website under Business, then Employer ID Numbers.
previous pagePrevious Page: Small Business/Self-Employed/Other Business > Form 1099-MISC & Independent Contractors
next pageNext Page:  Small Business/Self-Employed/Other Business > Form W-2, FICA, Medicare, Tips, Employee Benefits
 Use previous pagenext page to find additional instances of index items.