Skip to content
ChatProjectCodes

2025›Instructions for Form 1120-S›Specific Instructions

Item D. Employer Identification Number (EIN)

Instruction 1120-S — Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation · 2026-10-03 edition · updated 2026-10-04 · United States

Enter the corporation’s EIN. If the corporation doesn’t have an EIN, it must apply for one. An EIN can be applied for in the following ways.

  • Online—Go to IRS.gov/EIN . The EIN is issued immediately once the application information is validated.

  • By faxing or mailing Form SS-4, Application for Employer Identification Number.

If the corporation hasn’t received its EIN by the time the return is due, enter “Applied for” and the date the corporation applied in the space for the EIN. However, if the corporation is filing its returns electronically, an EIN is required at the time the return is filed. For more information, see the Instructions for Form SS-4.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Instruction 1120-S — Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation
Instruction 1120-S — Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.