You should apply for an EIN early enough
to have your number when you need to
file a return or make a deposit. You can
get an EIN quickly by applying online,
or by calling the Toll-Free phone number
(800)829-4933. If you prefer, you can
fax a completed Form SS-4 to the service
center for your state, and they will
respond with a return fax in about one
week. If you do not include a return fax
number, it will take about two weeks. If
you apply by mail, send your completed
Form
SS-4 (PDF) at least four to five
weeks before you need your EIN to file a
return or make a deposit.
If you don't
have your EIN by the time a return is
due, write "Applied for" and the date
you applied in the space shown for the
number. Do not use your social
security number.
If you don't have your EIN by the
time a deposit is due, send your payment
to the service center address for your
state. Make your check or money order
payable to Internal Revenue Service and
show your name (as shown on the SS-4),
address, kind of tax, period covered,
and the date you applied for your EIN.