IRS SS-4 Form

Included in my firm’s LLC Package is the preparation of an IRS Form SS-4 “Application for Employer ID Number” for each new LLC. Obtaining a separate Employer ID number for an LLC emphasizes the separate and distinct legal existence of the LLC to third parties which is helpful against claims seeking to set aside LLC liability protection.

Even where a separate Employer ID number is not required by the IRS (Single Member LLCs taxed as “disregarded entities”), obtaining one still strengthens arguments against the setting aside of the LLC’s liability protection and for that reason I recommend doing so.

When I organized “Form” LLCs I did not include the filing of SS-4s.

“The physical power to get the money does not seem to me a test of the right to tax. Might does not make right even in taxation.” Justice Robert H. Jackson, International Harvester Company v. Wisconsin Department of Taxation, 322 U.S. 435, 450 (1944).