CaseMark IRS Form SS-4 — EIN Application
Prepares a filing-ready Form SS-4 by extracting verified data from entity formation documents.
Prerequisites
- Formation documents — Articles of incorporation/organization, certificate of formation, or partnership agreement (filed and stamped)
- Governing documents — Operating agreement, bylaws, shareholder agreements
- Responsible party info — SSN/ITIN, full legal name, title, phone number
- Business details — Principal office address (physical, not P.O. Box), mailing address, planned activities, employee projections
Quick Start
- Extract data from source documents per the extraction map below
- Cross-reference legal name across all documents — flag any discrepancies before proceeding
- Complete each SS-4 line group using verified data
- Run consistency checks
- Produce deliverables: completed SS-4, transmittal memo, preparation notes
Document Extraction Map
| Source Document | Extract |
|---|---|
| Articles of incorporation/organization | Legal name (exact), formation date, entity type, registered agent |
| Operating agreement / bylaws | Management structure, ownership %, officer titles, fiscal year, signing authority |
| Partnership agreement | General partner(s), management authority, ownership interests |
| DBA/assumed name filings | Trade names (Line 2) |
| Board resolutions | S corp election (Form 2553), signing authority |
| Business plan / org chart | Employee projections, NAICS code, business activity description |
| Lease agreements | Physical location address |
Line-by-Line Completion
Lines 1–3: Entity Identification
- Line 1 (Legal name) — Character-for-character match to formation docs. Exact suffix as filed: "Inc." / "Incorporated" / "LLC" / "L.L.C." etc.
- Line 2 (Trade name / DBA) — Only if registered with state/local authority; otherwise blank
- Line 3 (Mailing address) — Street/P.O. Box, suite, city, state, ZIP, county
Lines 4–7b: Location & Responsible Party
- Line 4a–4b (Physical location) — Street address only (no P.O. Box). Source from lease or formation docs.
- Lines 5a–5b (Responsible party) — Individual who owns/controls entity. Determine by entity type:
| Entity Type | Responsible Party |
|---|---|
| Sole proprietorship | Owner |
| Corporation | Principal officer per bylaws (president, CEO, CFO, treasurer) |
| Partnership | General partner with management authority |
| LLC (member-managed) | Controlling member by ownership % |
| LLC (manager-managed) | Managing member or manager per operating agreement |
- Line 6 (SSN/ITIN) — Of responsible party. Flag if foreign individual lacks U.S. TIN.
- Lines 7a–7b (Phone/Fax) — Business telephone of responsible party
Lines 8–9a: Entity Classification
- Line 8a — One checkbox matching formation docs: sole proprietor/single-member LLC, partnership, corporation (C corp default), personal service corporation, nonprofit, or other (specify)
- Line 8b — S corp election: check if Form 2553 filed or will be filed. Search board resolutions and shareholder consents.
- Line 8c — Nonprofits only: check if Form 1023/1023-EZ/1024 filed for tax-exempt status
- Line 9a — Formation date from state-stamped filing. Must match exactly.
Lines 9b–16: Purpose & Operations
- Line 9b (Reason) — Primary reason: started new business, hired employees, banking, changed org type, purchased business, trust, pension plan, other
- Line 10 (First wage date) — Date wages first/will be paid; "N/A" if no employees
- Line 11 (Fiscal year close) — Month from governing docs; default December
- Lines 12–13 (Employees) — Agricultural vs. non-agricultural projections from business plan
- Line 14 (Principal activity) — Specific description (e.g., "retail sale of organic groceries" not "retail")
- Line 15 (Products/services) — Detailed revenue-generating offerings
- Line 16 (NAICS code) — 6-digit code matching principal activity. Verify against current NAICS manual.
Lines 17–18: Authorization & Signature
- Third-party designee — If attorney/CPA authorized: name, phone, 5-digit PIN
- Signature — Must be signed by authorized individual per governing documents:
| Entity Type | Authorized Signer |
|---|---|
| Sole proprietorship | Owner |
| Partnership | General partner |
| Corporation | Officer authorized by bylaws |
| LLC | Member or manager per operating agreement |
Include: printed name, title, signature line, date, phone number.
Consistency Checks
Before finalizing, verify:
- Line 1 legal name matches formation documents character-for-character
- Entity type (Line 8a) aligns with formation structure
- Corporation → Line 8b addresses S corp election status
- "Hired employees" (Line 9b) → Line 10 has specific date (not N/A)
- Nonprofit → Line 8c addresses exempt status filing
- Responsible party title matches governing document role
- Fiscal year (Line 11) matches governing docs
- NAICS code corresponds to Lines 14–15 activity description
- All addresses verified against source documents
- SSN/ITIN provided for responsible party
Deliverables
- Completed Form SS-4 — All lines filled or marked N/A, matching official IRS layout
- Transmittal memo — Entity name, responsible party, submission method, special circumstances
- Preparation notes — Sources per section, assumptions, discrepancies resolved, recommended follow-up
Pitfalls
- Never fabricate or assume entity details — extract only from verified source documents
- Flag conflicts between formation documents (e.g., differing entity names) and resolve before completing
- If S corp election status is unclear, flag for client confirmation
- NAICS codes change periodically — verify against current classification manual
- Form revision date and OMB number must reflect the most recent official IRS version
- The completed form is a certification under penalties of perjury — all information must be verifiable