11 Sole proprietors, partnerships, S corporations and LLCs will generally be required to use a December 31 year-end. However, a regular C corporation can select a fiscal year end. This is discussed further in Chapter Five. Although you are asked for your year-end (i.e., closing month) on this form, this election is not binding. The binding year-end election is made on the first income tax return.

12 Estimate the first day you will pay wages. To avoid confusion, this form should be

filed as far in advance of this date as possible.

13 This number can be estimated.

17a This question refers to the entity, not the owner. Normally, a business enterprise will have only one FEIN.

The IRS generally requires your telephone number near lower right of the form.

For enterprises with a New Mexico business address, the FEIN can be obtained by telephone from the IRS at (866) 816-2065. The call can be made only by an owner or officer of the business. A completed SS-4 should be prepared and available to the caller before making the call. Authorized persons other than an owner or officer can fax the SS-4 to the IRS at (215) 516-3990, or mail it to IRS Service Center, EIN Operation, Philadelphia, PA 19255. Insert your own fax number in the bottom margin of the form to obtain prompt response. A cover sheet is not required.