Part I. Identification of Applicant

Line 1. Full name of applicant. Enter your complete name exactly as it appears in your organizing document, including amendments.

Line 2. If you have an “in care of” name, enter it here; otherwise, leave this space blank.

Lines 3–9. Mailing address. Enter your complete address where all correspondence will be sent. If mail isn’t delivered to your street address and you have a P.O. box, list your P.O. box information instead of your street address. For a foreign address, enter your province or state and foreign postal code where indicated.

Line 10. Employer identification number (EIN). You must have your own EIN. Enter the 9-digit EIN the IRS assigned to you. If you don’t have an EIN, you must apply for one before submitting your request. You may apply for one online by going to IRS.gov/EIN . You may also apply for an EIN by faxing or mailing Form SS-4 to the IRS. If the principle business was created or organized outside the United States or U.S. territories, you may also apply for an EIN by calling 267-941-1099 (toll call).

Tip: Don’t apply for an EIN more than once. If you’re unsure of your EIN or whether you have one, call 877-829-5500 for assistance.

Caution: Don’t use the EIN of a related or other organization.

Line 11. Month tax year ends. Select the month your tax year (annual accounting period) ends. Your tax year is the 12-month period on which your annual financial records are based.

Tip: Check your bylaws or other rules of operation for consistency with the tax year you enter here.

Line 12. Person to contact. Enter the name and title of the person you want us to contact if we need more information. The person to contact may be an officer, director, trustee, or other individual who is permitted to speak with us according to your bylaws or other rules of operation. Your person to contact may also be an authorized representative, such as an attorney, certified public accountant, or enrolled agent, for whom you’re submitting a completed Form 2848 with Form 8940.

Line 13. Provide a daytime telephone number for the contact listed on line 12.

Line 14. You may provide a fax number for the contact listed on line 12.

Line 15. Pay.gov will populate this field with the current user fee for filing Form 8940.

Line 16. If you have a website, enter the complete web address. Also, list any websites maintained on your behalf. The information on your website should be consistent with the information on your Form 8940.

Line 17. Officers, directors, and trustees. Enter the full names, titles, and mailing addresses of your officers, directors, and/or trustees. You may use the organization’s address for mailing. If you have more than five entries, check the box provided to add more officer, director, and/or trustee information.

The person who is signing Form 8940 must be listed within the first five entries of line 17.

4 Instructions for Form 8940 (Rev. 12-2025)