Page 214 - Essentials of Payroll: Management and Accounting

Payr oll Taxes and Remittances
which is shown in Exhibit 7.4. Once this form is sent to the IRS, it
takes four weeks to receive an EIN number in the mail.
If the first payroll deposit is due before the receipt of the EIN, the
employer can call the IRS Tele-TIN or Fax-TIN number to obtain the

number more quickly. The Tele-TIN number is 1-866-816-2065. If
you choose to call, be sure to fill out Form SS-4 beforehand, since most
of the information on it will be needed to complete the request. You
will be given an EIN over the phone. To accelerate the processing of
the regular Form SS-4, fax it to the regional Fax-TIN number, which
will result in the fax-back of an EIN number in about four business
days. (Note: One problem with this approach is that the IRS does not

use a cover sheet when sending a response through a company’s fax
machine, so the transmitted document containing the new EIN num-
ber may be lost.) The Fax-TIN numbers for all regions are listed in
Exhibit 7.5.
Instructions for filling out the Form SS-4 are as follows:

Line 1. Enter the legal name of the entity (not its doing-business-as
name). If the business is a person or sole proprietorship, enter
the person’s first, middle, and last names.

Line 2. If there is a doing-business-as (dba or “trade” name), enter it
on this line.

Line 3. If there is an executor or trustee of a trust, enter that per-
son’s first, middle, and last names here.

Lines 4–6. Enter the complete mailing address, including the coun-
ty name. The EIN will be sent to this location.
Line 7. Enter the first, middle, and last names of the principal offi-
cer, general partner, or sole proprietor, depending on the type of
business entity.

Line 8. Check the type of business entity under which the business
is legally organized. If it is a sole proprietorship, also enter the

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