Line D

Enter on line D the EIN that was issued to you on Form SS-4. Don’t enter your SSN. Don’t enter another taxpayer’s EIN (for example, from any Forms 1099-MISC that you received). If you don’t have an EIN, leave line D blank.

You need an EIN only if you have a qualified retirement plan or are required to file employment, excise, alcohol, tobacco, or firearms returns, or if you are a payer of gambling winnings. If you need an EIN, see the Instructions for Form SS-4.

Single-member LLCs. If you are a sole owner of an LLC that isn’t treated as a separate entity for federal income tax purposes, you may have an EIN that was issued to the LLC (and in the LLC’s legal name) if you are required to file employment tax returns and certain excise tax returns. However, you should enter on line D only the EIN issued to you and in your name as the sole proprietor of your farming business . If you don’t have such an EIN, leave line D blank. Don’t enter on line D the EIN issued to the LLC.

Single-member LLCs with employees. Single-member LLCs that are disregarded as entities separate from their owners for federal income tax purposes are required to file employment tax returns using the LLC’s name and EIN rather than the LLC owner’s name and EIN. For more information, see the Instructions for Form SS-4.

Filers of Forms 1041 and 1065. Enter on line D the EIN issued to the estate, trust, or partnership.