Smith Mandel and Associates, LLP
Certified Public Accountants
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contact information

Internal Revenue Service

Access the { Internal Revenue Service’s } website


IRS - General Information:


The IRS is the agency which regulates federal income taxes and payroll taxes. All corporations and partnerships must apply for a federal identification number. Sole proprietorships need to apply for an identification number only if they have payroll. Please see the payroll tax section for more specific information on taking care of payroll taxes. Failure to properly register, report and remit payroll taxes on a timely basis could result in substantial penalties and interest.

Requirements:


Use the (SS-4) and instructions to register with the IRS and obtain an Employer Identification Number.

IRS Forms and Instructions:
  1. To obtain an Employer Identification Number by telephone, complete form SS-4 and call the number listed for your business rea (see below).
    After receiving your ID number over the telephone, mail the completed form to the address listed for your business area (see below). All applications should be addressed to:
    Internal Revenue Service
    Attn: Entity Control
  2. For application phone numbers and addresses click [HERE].
  3. General Information:
    (800) 829-1040
  4. Forms Department:
    In order to obtain any IRS form, go
    to the IRS' form website, or call (800) 829-3676.