EFTA00549991

N. Y. S. DEPARTMENT OF STATE DIVISION OF CORPORATIONS AND STATE RECORDS ALBANY, NY 12231-0001 FILING RECEIPT M=99.. -999 ENTITY NAME: SLK DESIGNS, LLC DOCUMENT TYPE: ARTICLES OF ORGANIZATION (DOM LLC) COUNTY: NEWY FILED:05/31/2012 DURATION:********* CASH#:120531000137 FILM #:120531000129 FILER: EXIST DATE DARREN K. INDYKE, ESQ. 05/31/2012 DARREN K. INDYKE, PLLC 575 LEXINGTON AVENUE, 4TH FLOOR NEW YORK, NY 10022 ADDRESS FOR PROCESS: C/O CT CORPORATION SYSTEM 111 EIGHTH AVENUE NEW YORK, NY 10011 REGISTERED AGENT: C T CORPORATION SYSTEM 111 EIGHTH AVENUE NEW YORK, NY 10011 ============== SERVICE COMPANY: CT CORPORATION SYSTEM - 07 SERVICE CODE: 07 * FEES 260.00 PAYMENTS 260.00 FILING 200.00 CASH 0.00 TAX 0.00 CHECK 0.00 CERT 0.00 CHARGE 0.00 COPIES 10.00 DRAWDOWN 260.00 HANDLING 50.00 OPAL 0.00 REFUND 0.00 99====== 8478174CC DOS-1025 (04/2007) EFTA00549991 STATE OF NEW YORK DEPARTMENT OF STATE I hereby certify that the annexed copy has been compared with the original document in the custody of the Secretary of State and that the same is a true copy of said original. . .. .... WITNESS my hand and official seal of ' • ov NEW the Department of State, at the City of Albany, on May 31, 2012. Daniel E. Shapiro First Deputy Secretary of State Rev. 06/07 EFTA00549992 120531000129) CT-0T ARTICLES OF ORGANIZATION OF SLK DESIGNS, LLC Under Section 203 of the Limited Liability Company Law FIRST: The name of the limited liability company is: SLK Designs, LLC (the "Company"). SECOND: The county within this state in which the office of the Company is to be located is: New York County. THIRD: The Secretary of State of the State of New York is designated as agent of the Company upon whom process against it may be served. The post office address within or without this state to which the Secretary of State of the State of New York shall mail a copy of any process against the Company served upon him or her is: do C T CORPORATION SYSTEM, 111 Eighth Avenue, New York, New York 10011. FOURTH: The name and street address within this state of the registered agent of the Company upon whom and at which process against the Company can be served is: C T CORPORATION SYSTEM, 111 Eighth Avenue, New York, New York 10011. a nee v- K.tva,, ve Organizer (Print or Type Name) EFTA00549993 120531000`1.1 Articles of Organization of SLK DESIGNS, LLC (EetitY Name) Under Section 203 of the Limited Liability Company Law cx... STATE OF NEW YORK DEPARTMENT OF STATE FILED MAY 3 1 2012 Filed by: IAX S DARREN K. INDYKE, ESQ. BY: i t rr-$.; (Name) Darren K. Indyke, PLLC, 575 Lexington Avenue, 4th Floor (Mailing address) New York, New York 10022 (City, State and ZIP code) DRAWDOWN 120531 000 I3-1 EFTA00549994 Form 33-4 Application for Employer Identification Number OMB No.7545-0003 (Rev. January 2010 (For use by employers, corporations, partnerships, trusts, estates, churches, EIN government agencies, Indian tribal entities, certain individuals, and others.) °mammon' or No Venn memos antra Swim th See separate instructions for each line. lir Keep a copy for your records. 1 legal name of entity (or individual) for whom the EIN is being requested Type or print clearly. 2 Trade name of business (if different from name on line 1) 3 Executor, administrator, trustee, 'care of" name 4a Mailing address (mom, apt., suite no. and street, or .. box) 5a Street address (If different) (DO not enter a ■. box.) 4b City, state. and ZIP code Of three''', see instructions) 5b City, state, and ZIP code (f foreign, see instructions) 6 County and state where principal business is located 71 Name of responsible party 7b SSN, 'TIN. or EIN I 8a is this appecaban fora landed lability company ( ,1C) (or 8b If 8a is 'Yes,' enter the number of a foreign equivalent)? 0 Yes 0 No LLC members . . . . lor 80 If 8a is "Yes," was the LLC Organized in the United States? 0 Yes 0 No 9s Type of entity (check orgy one box). Caution. If 8a is "Yes," see the instructions for the correct box to check. O Sole proprietor (SSN) 0 Estate (SSN of decedenff 0 Partnership O Plan administrator (nN) O Corporation (enter form number lo be tied) * O Trust (TIN of grantor) O Personal service corporation O National Guard 0 Stale/local government O Church or churchrcontrolled organization O Farmers' cooperative 0 Federal government/nal:cry O Other nonprofit organization (specify) * O REMIC 0 mean tribe government /enterprises O Other (specify) la Group Exemption Number (GEN) if any * 9b If a corporation, name the state or foreign country State ' Foreign country lit applicable) where incorporated 10 Reason for applying (check only one box) O Banking purpose (specify purpose) la O Started new business (specify type) la O Changed type of organization (specify now type) ► O Purchased going business O Hired employees (Check the box and see line 13.) O Created a trust (specify type) la O Compliance with IRS withholding regclatlons O Created a pension Plan (sPacifY type) ► 0 Other (specify) * 11 Date business started or acquired (month, day. year). See instructions. 12 Closing month of accounting yew 14 If you expect your employment tax liability to be $1,000 13 Highest number of employees expected in the next 12 months (enter -0-d none). or less in a full candar yea and want to fie Form 944 annually instead of Forms 941 quarterly. chock hero. II no employees expected. skip line 14. (Your employment tax lability generally will be 51.000 or loss If you expect to pay 54.000 or less in total Agncultural Other wages.) If you do not check this box, you must file H"Sehold Form 941 for every quartor. ❑ 15 First date wages or annuities were paid (month day, yea). Note. II applicant is a withholding agent. enter date income will first be paid to nonresident alien (month, day, year) ► 16 Check one box that best desert's the principal activity of your business. 0 Health care 8 social assistance 0 Whoiesale-agenVbrokor O Conseuctiai 0 Rental & leasing 0 Transportation & warehousing 0 Accommodation 8. food senrice 0 Wnolaalerother 0 Retail 0 Real estate 0 Manufacturing 0 Finance 8. insurance 0 Other (SPeoitY) 17 Indicate principal line of merchandise sold. specific construction work done. products produced. or services provided. 18 Has the applicant entity Shown on line 1 ever applied for and received an EIN? 0 Yes 0 No If "Yes,' write previous EIN here la Complew Ina section oily I you rat to authint the WW1 ad,v,0a1 to recto¢ tee pry's FIN and naval questions about tne cone on 0' this Ism Third Designee's name 0tognee's **crone 'ember Include tea coon Party ( ) Designee Address end ZIP code Devolves tiil Puente (0c140 ores coed ( ) VW, woes Cl porpry. I coin Ma I nne warmed IM spoicason.inf to the bitsl ol my upateSs and Wel. 4 4 Itua. COMM and templr.. koltrets teleptone runs fret* no CCal Name and IS (type or pm! clearly) 11' ( ) !looker's fax minter finagle ago coal Sonna:ao le Dote le ( ) For Privacy Act and Paperwork Reduction Act Notice, see separate Instructions. Cat. No. 160S5N Form SS-4 pev. 1.2010 EFTA00549995 rum ss•4 (net 1.2010) arca 2 Do I Need an EIN? File Form SS-4 if the applicant entity does not already have en EIN but is required to show an FIN on any return. statement, a Other document.' See also the separate instrue0One for each line on Form S.S.4. F the applicant... AND.. THIN... Started a new business Does not currently have (nor expect to have) Complete Vies 1. 2. 4a-8a. 8b-c (if applicable). ga. employees St Of applcablef. and 10-14 and 16-18. Hired for wit hire) empbyees. Does not already have an EIN Complete lines 1, 2. la-6, la-b El applicable), 8s. ncluding household employees Ilb-c (if applicable). 9a, 9b Of applicable), 10-18. Opened a bank account Needs an EIN for banking purposes only Complete Ines 1-515, la-b fil applicable), 8a. 8b-c 01 applicable), 9a. 9b Of applicable). 10. and 18. Changed type of organization Either the legal character of the otganizabon or Its Complete MIS 1-18 (as applicable). ownership changed (lor example, you incorporate a solo iroPrifROIShiP a form a partrwrsho 2 Purchased a going business 3 Does riot fleetly have an EIN Complete Ines 1-18 las applicable). Created a trust The trust is other than a grantor trust or an IRA Complete Ines 1-18 (as applicable). Mist • Created a pension plan as a Needs an ON for reporting purposes Complete Vies 1. 3. 4a-50, 9a. 10. and 18. plan administrator ! Is a foreign person needing an Needs an EIN to complete a Form W-8 tether than Complete linos 1-5b. la-b ISSN or ITIN optional). EN to comply with IRS Form WillEC3). avoid withholding a portfolio assets, Ela, 8b-c (i applicable). 9a. 9b (if applicable), 10, vnthhokling regulations or clarn tax treaty benefits 6 and 18. Is administerng an estate Needs an EIN to report estate income on Form 1041 Complete Giles 1-6, ga. 10-12. 13-17 ff appicabe). end 18. IS a withholdng agent for le an agent. broker. fiduCiary. Manager, tenant, or Complete Ines 1, 2, 3 01 app cable), 4*-5b. ?Erb Of taxes on non-wage income spouse who is required to file Form 1042, Annual applicable). 8a, 80-c Of appicable). 9a. 9b Of Dad to an alien 0.e.. Vifithhading Tax Return for U.S. Source Income of arpacablel, 10, and 18. ruhviclual, corporation. or Foreign Persons partnership. etc.) le 8 state or Wag agency Serves as a tax reporting agent kg pubic 88S4t8nCe Complete lines 1. 2, Ca-51o, 9a, 10. and 18. recipients wider Rev. Proc. 80-4. 1980-1 C.S. 581' is a sirgeemembet ISC Needs an EN to Ile Form 8832. Classification Complete foes 1-18 (as applicable). Election, lot Fling erridgyment tax forgone and excise tax returns, or lot slate reporting purposes* le an S corporation Needs an ON to as Form 2553. E ection by a Smal Complete Ines 1-18 (as applicable). Business Corporation • For essenple. a sole propnewiship or senorriplosed tamer who estaodnes a quested reumment plan or is reached to the exaSe. employment. alcohol tobacco. a frowns learns, mi.al have on RN. A partnership. cap ratan, PEMIC Wee estate mortgage investment conduit). nonprofit organdalion (Chin. Nuts etc.). or fanners' cooperative must use en FIN la any tax-rased pueose even lithe entity does no: have robtopms. 1 However. de not apply Ice a new EIN 4 Me existing entity only (a) °wart 4S bvpittid name. 114 Stied On roil 8332 lo d'ange OM way II is lazed la Is covered by me coleus rues), ix (c) terminated ens parinerehp Statue [wags) at *am 50% of toe tow inareots n permership capital and con were Sold Or exchanged within a 12-month period. The EN of the terminated partnership should cora-nue to be uses See Regufalions Stolen 301.6109-1802)8d. a Co not use me EN el the prim timeless mutes you became the -owe" ol• corporation by acquiring its Mock. • However, p-amor trysts that do not Ne using Optional Method 1 and IRA triatS MU are required to file Fenn 990.T. Emmett Organization amines, Income Tax Return. mint have an EIN For more •bfineton r granter Vats. see the InsUUCIdne ler Form 1041 'Apia, adrronStrattir IS the pert*. Or group of persons specified as the edownlrala by the inStruinerd under which the plan iS operates. • Emotes encoring to be a Welded Infermediwy QS need a OSEIN Over if they already hare an DN. Ste Rev 1•mc. 2000.12. See 10014p40/10/0 einproyer on page 4 010* inetruCtions. Note. Side a Meal agencies may reed an EIN 1a one rears. tar example. wed employees. • See Dategansed stories on page 4 of the insetcuons to dews n canpletrig Form SS-4 Ion an LIS s An exebng corporation Met is *cling or revoking S Cooperation status Shard use IS monoustrassoned EFTA00549996 Note: The Instructions for Form SS-4 begin on the next page of this document. Attention Limit of one (1) Employer Identification Number (EIN) Issuance per Business Day Effective May 21, 2012, to ensure fair and equitable treatment for all taxpayers, the Internal Revenue Service (IRS) will limit Employer Identification Number (EIN) issuance to one per responsible party per day. This limitation is applicable to all requests for EINs whether online or by phone, fax or mail. We apologize for any inconvenience this may cause. EFTA00549997 Department of the Treasury Instructions for Form SS-4 Internal Revenue Service (Rev. January 2011) Application for Employer Identification Number (EIN) Use with the January 2010 revision of Form SS-4 Section references are to the Internal Revenue Code unless the number of businesses operated as a sole proprietorship or otherwise noted trade names under which a business operates. However, if a sole proprietorship incorporates or enters into a partnership, a new EIN is required. Also, each corporation in an affiliated What's New group must have its own EIN. EIN applied for, but not received. If you do not have an EIN EIN operations contact information. Contact information for by the time a return is due, write "Applied For" and the date you EIN operations at the Philadelphia Internal Revenue Service applied in the space shown for the number. Do not show your Center has changed. SSN as an EIN on returns. • The phone number to use for Form SS-4 applicants outside If you do not have an EIN by the time a tax deposit is due. of the United States has changed to 1-267.941.1099. See the send your payment to the Internal Revenue Service Center for Note in the Telephone section under How to Apply, later. your filing area as shown in the instructions for the form that • The ZIP code for EIN Operations at the Philadelphia Internal you are firing. Make your check or money order payable to the Revenue Service Center now includes a ZIP+4 extension. The -United States Treasury" and show your name (as shown on revised ZIP code is 19255-0525. Form SS-4), address, type of tax, period covered, and date you • The Fax-TIN number for EIN Operations at the Philadelphia applied for an EIN. Internal Revenue Service Center has changed to 1.267.941.1040. See the Where to File or Fax table on page 2. Election to file Form 944. Eligible employers may now elect to file Form 944 annually instead of Forms 941 quarterly. See Federal tax deposits must be made by electronic funds Line f4. Do you want to file Form 944? on page 5 for details. transfer. Beginning January 1. 2011. you must use electronic funds transfer to make all federal tax deposits (such as deposits Electronic filing and payment. Businesses can file and pay of employment tax, excise tax, and corporate income tax). federal taxes electronically. Use e-file and the Electronic Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot Federal Tax Payment System (EFTPS). be used after December 31, 2010. Generally, electronic fund • For additional information about e-file, visit IRS.gov. transfers are made using the Electronic Federal Tax Payment • For additional information about EFTPS. visit vnyw.eltps.gov System (EFTPS). If you do not want to use EFTPS, you can or call EFTPS Customer Service at 1.800.555-4477, arrange for your tax professional, financial institution, payroll 1.800.733.4829 (TDD), or 1.800.244.4829 (Spanish). service, or other trusted third party to make deposits on your Federal tax deposits. New employers that have a federal tax behalf. You also may arrange for your financial Institution to obligation will be pre-enrolled in EFTPS. EFTPS allows you to initiate a same-day wire on your behalf. EFTPS is a free service make all of your federal tax payments online at ywnyeftpsgov provided by the Department of Treasury. Services provided by or by telephone. Shortly alter we have assigned you your EIN, your tax professional, financial institution, payroll service, or you will receive instructions by mail for activating your EFTPS other third pony may have a fee. enrollment. You will also receive an EFTPS Personal To get more information about EFTPS or to enroll in EFTPS, Identification Number (PIN) that you will use when making your visit www.eltps.gov or call 1.800.555.4477. Additional payments, as well as instructions for obtaining an online information about EFTPS is also available in Publication 966, password. The Secure Way to Pay Your Federal Taxes. For more Information on federal tax deposits, see Pub. 15 (Circular E). Employers Tax Guide. General Instructions How To Apply Use these instructions to complete Form SS-4, Application for You can apply for an EIN online, by telephone, by fax, or by Employer Identification Number (EIN). Also see Do I Need an FIN? on page 2 of Form SS-4. mail, depending on how soon you need to use the EIN. Use only one method for each entity so you do not receive more Purpose of Form than one EIN for an entity. Use Form SS-4 to apply for an EIN. An EIN is a nine-digit Online. Taxpayers and authorized third party designees number (for example, 12-3456789) assigned to sole proprietors. located within the United States and U.S. possessions can corporations, partnerships, estates, trusts, and other entities for receive an EIN online and use it immediately to file a return or lax filing and reporting purposes. The information you provide make a payment. Go to the IRS website at vnwrirs.gov/ on this form will establish your business tax account. businesses and click on Employer ID Numbers. An EINis for use in connection with your business Taxpayers who apply online have an option to view, activities only. Do not use your EIN in place of your print, and save their EIN assignment notice at the end of social security number (SSN). the session. (Authorized third party designees will receive the EIN, however, the EIN assignment notice will be mailed to the applicant.) Reminders Apply online. Generally, you can apply for and receive an EIN on IRS.gov. See How To Apply, later. A Applicants who are not located within the United States or U.S. possessions cannot use the online apphcation to obtain an FIN. Please use one of the other methods to This Is a free service offered by the Internal Revenue apply. Service at IRS.gov. Telephone. You can receive your ON by telephone and use it immediately to file a return or make a payment. Call the IR File only one Form SS-4. Generally, a sole proprietor should 1-800-82,2;4,933 Boll free). The hours of operation are 7:00 file only one Form SS-4 and needs only one EIN, regardless of 'A 10:00 M. local time (Pacific time for Alaska and Hawaii . Cat. No. 62736F EFTA00549998 The person making the call must be authorized to sign the form To order Pub. 1798, IRS Tax Products DVD, call or be an authorized designee. See Third Party Designee and 1-877-233-6767 or go to www.irS.qovicdorders. Signature on page 6. Also see the first TIP on page 2. Tax help for your business Is available at wwwirs.gov/ Note. International applicants must call 1-267-941-1099 (not businesses/. toll free). II you are applying by telephone, it will be helpful to complete Form SS-4 before contacting the IRS. An IRS representative will use the information from the Form SS-4 to establish your Related Forms and Publications account and assign you an EIN. Write the number you are The following forms and instructions may be useful to filers of given on the upper right corner of the form and sign and date it. Form SS-4. Keep this copy for your records. • Form 11-C, Occupational Tax and Registration Return for Wagering. If requested by an IRS representative, mail or fax the signed • Form 637, Application for Registration (For Certain Excise Form SS-4 (including any third party designee authorization) Tax Activities). within 24 hours to the IRS address provided by the IRS • Form 720, Quarterly Federal Excise Tax Return. representative. • Form 730, Monthly Tax Return for Wagers. Taxpayer representatives can apply for an EIN on behalf • Form 941, Employers QUARTERLY Federal Tax Return. of their client and request that the EIN be faxed to their • Form 944, Employer's ANNUAL Federal Tax Return. client on the same day. Note. By using this procedure, • Form 990-T, Exempt Organization Business Income Tax you are authorizing the IRS to fax the EIN without a cover Return. sheet • Instructions for Form 990-T. Fax. Under the Fax-TIN program. you can receive your EIN by • Form 1023. Application for Recognition of Exemption Under fax within 4 business days. Complete and fax Form SS-4 to the Section 501(c)(3) of the Internal Revenue Code. IRS using the appropriate Fax-TIN number listed below. A • Form 1024, Application for Recognition of Exemption Under long-distance charge to callers outside of the local caling area Section 501(a). will apply. Fax-TIN numbers can only be used to apply for an • Schedule C (Form 1040), Profit or Loss From Business (Sole EIN. The numbers may change without notice. Fax-TIN is Proprietorship). available 24 hours a day. 7 days a week. • Schedule F (Form 1040), Profit or Loss From Farming. • Instructions for Form 1041 and Schedules A, B. G. J, and Be sure to provide your fax number so the IRS can fax the K-1, U.S. Income Tax Return for Estates and Trusts. EIN back to you. • Form 1042, Annual Withholding Tax Return for U.S. Source Mall. Complete Form SS-4 at least 4 to 5 weeks before you Income of Foreign Persons. will need an EIN. Sign and date the application and mail it to the • Instructions for Form 1065, U.S. Return of Partnership service center address for your state. You will receive your EIN Income. in the mail in approximately 4 weeks. Also see Third Party • Instructions for Form 1066, U.S. Real Estate Mortgage Designee on page 6. Investment Conduit (REMIC) Income Tax Return. Call 1-800-829-4933 to verify a number or to ask about the • Instructions for Forms 1120. status of an application by mail. • Form 2290, Heavy Highway Vehicle Use Tax Return. • Form 2553, Election by a Small Business Corporation. Form SS-4 downloaded from IRS.gov is a fill-in form. • Form 2848, Power of Attorney and Declaration of and when completed, is suitable for faxing or mailing to Representative. the IRS. • Form 8821, Tax Information Authorization. • Form 8832, Entity Classification Election. • Form 8849, Claim for Refund of Excise Taxes. Where to File or Fax For more information about filing Form SS-4 and related ssues,see: If your principal business, File or fax with the 'Internal Pub. 15 (Circular E), Employers Tax Guide; office or agency, or legal Revenue Service Center" Pub. 51 (Circular A), Agricultural Employers Tax Guide: residence In the case of an at: Pub. 538, Accounting Poriods and Methods: individual, Is located in: Pub. 542, Corporations; Pub. 557, Tax-Exempt Status for Your Organization; Attn: EIN Operation Pub. 583, Starting a Business and Keeping Records; One of the 50 states or the Cincinnati, OH 45999 Pub. 966, The Secure Way to Pay Your Federal Taxes for District of Columbia Business and Individual Taxpayers; Fax-TIN: 859.669.5760 Pub. 1635, Understanding Your EIN. If you have no legal Attn: EIN Operation residence, principal place of Philadelphia, PA business, or principal office or agency in any state or the 19255.0525 Specific Instructions Follow the instructions for each line to expedite processing and District of Columbia: Fax-TIN: 267.941.1040 to avoid unnecessary IRS requests for additional information. Enter "N/A* on the lines that do not apply. How To Get Forms and Publications Lino 1. Legal name of entity (or Individual) for whom the EIN Is being requested. Enter the legal name of the entity (or Internet. You can download, view, and order tax forms, individual) applying for the EIN exactly as it appears on the instructions. and publications at IRS.gov. social security card, charter, or other applicable legal document. Phone. Call 1.800-TAX-FORM (1.800.829.3676) to order An entry is required. forms, instructions, and publications. You should receive your order or notification of its status within 10 workdays. Individuals. Enter your first name. middle initial, and last name. II you are a sole proprietor, enter your individual name, DVD for Tax Products. For small businesses, return not your business name. Enter your business name on line 2. preparers. or others who may frequently need tax forms or Do not use abbreviations or nicknames on line 1. publications, a DVD containing over 2,000 tax products (inducing many prior year forms) can be purchased from the Trusts. Enter the name of the trust as it appears on the National Technical Information Service (NTIS). trust instrument. Instr. for Form SS-4 (2011) EFTA00549999 Estate of a decedent. Enter the name of the estate. For an necessary, complete Form W-7, Application for IRS Individual estate that has no legal name, enter the name of the decedent Taxpayer Identification Number, to obtain an ITIN. followed by "Estate.- You must enter an SSN, ITIN. or EIN on line 7b unless the Partnerships. Enter the legal name of the partnership as it only reason you are applying for an EIN is to make an entity appears in the partnership agreement. classification election (see Regulations sections 301.7701.1 Corporations. Enter the corporate name as it appears in through 301.7701-3) and you are a nonresident alien or other the corporate charter or other legal document creating it. foreign entity with no effectively connected income from Plan administrators. Enter the name of the plan sources within the United States. administrator. A plan administrator who already has an EIN Lines 8a—c. Limited liability company (LLC) Information. should use that number. An LW is an entity organized under the laws of a state or Line 2. Trade name of business. Enter the trade name of the foreign country as a limited liability company. For federal tax business if different from the legal name. The trade name is the purposes, an LLC may be treated as a partnership or -doing business as" (DBA) name. corporation or be disregarded as an entity separate from its owner. Use the lull legal name shown on line f on all tax By default, a domestic LLC with only one member is returns filed for the entity. (However, if you enter a trade disregarded as an entity separate from its owner and must name on lino 2 and choose to use the trade name include all of its income and expenses on the owner's tax return instead of the legal name, enter the trade name on all returns (for example. Schedule C (Form 1040)). Also by default, a you file.) To prevent processing delays and errors, use onty the domestic LLC with two or more members Is treated as a legal name (or the trade name) on all tax returns. partnership. A domestic LLC may file Form 8832 to avoid either Line 3. Executor, administrator, trustee, "care of" name. default classification and elect to be classified as an association For trusts, enter the name of the trustee. For estates, enter the taxable as a corporation. For more information on entity name of the executor, administrator, or other fiduciary. If the classifications (including the rules for foreign entities), see the entity applying has a designated person to receive tax instructions for Form 8832. information, enter that person's name as the "care or person. It the answer to line 8a Is 'Yes; enter the number of LLC Enter the individual's first name, middle initial, and last name. members. If the LLC is owned solely by a husband and wife in a Lines 4a-b. Mailing address. Enter the mailing address for community properly state and the husband and wile choose to the entity's correspondence. If the entity's address is outside beat the entity as a disregarded entity. enter "1" on line 8b. the United States or its possessions, you must enter the city, province or state, postal code, and the name of the country. Do Do not file Form 883211 the LLC accepts the default not abbreviate the country name. II line 3 is completed, enter classifications above. If the LW is eligible to be treated the address for the executor, trustee or "care or person. as a corporation that meets certain tests andit will be Generally, this address will be used on all tax returns. electing S corporation status, it must timely file Form 2553. The LLC will be treatedas a corporation as of the effective date of If the entity is filing the Form SS-4 only to obtain an EIN for the S corporation election and does not need to file Form 8832. the Form 8832, use the same address where you would like to See the Instructions for Form 2553. have the acceptance or nonacceptance letter sent. Line 9a. Type of entity. Check the box that best describes the File Form 8822, Change of Address, to report any type of entity applying for the EIN. If you are an alien individual subsequent changes to the entity's mailing address. with an ITIN previously assigned to you, enter the ITIN in place of a requested SSN. Lines 5a-b. Street address. Provide the entity's physical This is not an election for a tax dassrfication of an entity. address only if differe m its mailing address shown in lines See Disregarded entities on page 4. 4a-b. Do not enter a box number here. If the entity's address is outside the nited States or its possessions, you must enter the city, province or state, postal code, and the Sole proprietor. Check this box if you file Schedule C. or name of the country. Do not abbreviate the country name. Schedule F (Form 1040) and have a qualified plan, or are Line 6. County and state where principal business is required to file excise, employment, alcohol, tobacco, or located. Enter the entity's primary physical location. firearms returns. Or are a payer of gambling winnings. Enter your SSN (or ITIN) in the space provided. If you are a Lines la —b. Name of responsible party. Enter the full name nonresident alien with no effectively connected income from (first name, middle initial, last name, if applicable) and SSN, sources within the United States, you do not need lo enter an ITIN (individual taxpayer identification number), or EIN of the SSN or ITIN. entity's responsible party as defined below. Corporation. This box is for any corporation other than a Responsible party defined. For entities with shares or personal service corporation. If you check this box, enter the interests traded on a public exchange, or which are registered income tax form number to be filed by the entity in the space with the Securities and Exchange Commission, "responsible provided. party is (a) the principal officer, if the business is a corporation, (b) a general partner, if a partnership, (c) the owner of an entity If you entered "1120Se after the 'Corporation"checkbox, that is disregarded as separate from its owner (disregarded the corporation must file Form 2553 no later than the entitles owned by a corporation enter the corporation's name 15th day of the 3rd month of the tax year the election is and EIN), or (d) a grantor, owner, or trustor, if a trust. to take effect. Until Form 2553 has been received and For all other entities, "responsible party" is the person who approved, you will be considered a Form 1120 filer. See the has a level of control over, or entitlement to, the funds or assets Instructions for Form 2553. in the entity that, as a practical matter, enables the individual, Personal service corporation. Check this box if the entity directly or indirectly, to control, manage, or direct the entity and is a personal service corporation. An entity is a personal service the disposition of Its funds and assets. The ability to fund the corporation for a tax year only il: entity or the entitlement to the property of the entity alone. • The principal activity of the entity during the testing period however, without any corresponding authority to control, (prior tax year) for the tax year is the performance 01 personal manage, or direct the entity (such as in the case of a minor services substantially by employee-owners, and child beneficiary), does not cause the individual to be a • The employee-owners own at least 10% of the fair market responsible party. value of the outstanding stock in the entity on the last day of the If the person in question Is an alien individual with a testing period. previously assigned ITN, enter the ITIN in the space provided Personal services include performance of services in such and submit a copy of an official Identifying document. II fields as health, law, accounting, or consulting. For mere Instr. for Form SS-4 (2011) EFTA00550000 information about personal service corporations. soo the For wages paid on or alter January I. 2009, the disregarded Instructions for Form 1120 and Pub. 542. entity is required to use its name and EIN for reporting and payment of employment taxes. A disregarded entity is also If the corporation is recently formed, the testing period required to use its name and EIN to register for excise tax begins on the first day of its lax year and ends on the activities on Form 637, pay and report excise taxes reported on earlier of the last day of Its tax year, or the last day of Forms 720, 730, 2290, arid 11-C, and claim any refunds, the calendar year in which its tax year begins. credits, and payments on Form 8849. See the instructions for Other nonprofit organization. Check this box if the the employment and excise tax returns for more information. nonprofit organization is other than a church or Complete Form SS-4 for disregarded entities as follows. church-controlled organization and specify the type of nonprofit • If a disregarded entity is filing Form SS-4 to obtain an EIN organization (for example. an educational organization). because it is required to report and pay employment and excise If the organization also seeks tax-exempt status, you taxes (see above) or for non-federal purposes such as a state must file either Form 1023 or Form 1024. See Pub. 557 requirement, check the 'Other" box for lino 9a and write for more information. "disregarded entity (or "disregarded entity-sole proprietorship" if the owner of the disregarded entity is en individual). If the organization is covered by a group exemption letter, • If the disregarded entity is requesting an EIN for purposes of enter the four-digit group exemption number (GEN) in the last filing Form 8832 to elect classification as an association taxable entry. (Do not confuse the GEN with the nine-digit EIN.) If you as a corporation, or Form 2553 to elect S corporation status, do not know the GEN, contact the parent organization. See check the "Corporation" box for line 9a and write Pub. 557 for more information about group exemption letters. •single-member and the form number of the return that wig be If the organization is a section 527 political organization, filed (Form 1120 or 1120S). check the box for Other nonprofit organization and specify • If the disregarded entity is requesting an EIN because it has 'section 527 organization" in the space to the right. To be acquired one or more additional owners and its classification recognized as exempt from tax, a section 527 political has changed to partnership under the default rules of organization must electronically file Form 8871, Political Regulations section 301.7701.3(1), check the "Partnership" box Organization Notice of Section 527 Status, within 24 hours of for line 9a. the date on which the organization was established. The Line 10. Reason for applying. Check only ono box. Do not organization may also have to filo Form 8872, Political enter "N/A." A selection is required. Organization Report of Contributions and Expenditures. See Started new business. Check this box if you are starting a www.irs.gov/polorqs for more information. new business that requires an EIN. If you check this box, enter Plan administrator. If the plan administrator is an the type of business being started. Do not apply if you already individual, enter the plan administrators taxpayer identification have an EIN and are only adding another place of business. number (TIN) in the space provided. Hired employees. Check this box if the existing business is REMIC. Check this box if the entity has elected to be requesting an EIN because it has hired or is hiring employees treated as a real estate mortgage investment conduit (REMIC). and is therefore required to fibs employment tax returns. Do not See the Instructions for Form 1066 for more information. apply if you already have an EIN and are only hiring employees. State/local government. If you are a government employer For information on employment taxes (for example, for family and you are not sure of your social security and Medicare members), see Pub. 15 (Circular E). coverage options, go to www.ncsssa.orqrstatessadminmenu. You must make electronic deposits of all depository Moil to obtain the contact information for your sfiniWSca. —Eunty Administrator. A taxes (such as employment tax, excise lax, and corporate income tax) using EFTPS. See Federal tax Other. If not specifically listed, check the "Other" box, enter deposits must be made by electronic funds transfer on page 1: the typo of entity and the type of return. it any, that will bo filed section 11, Depositing Taxes, in Pub. 15 (Circular E): and Pub. (for example, "Common Trust Fund, Form 1065" or "Created a 966. Pension Plan"). Do not enter 'N/A.' If you are an alien individual Banking purpose. Check this box it you are requesting an applying for an EIN, see the Lines 7a —b instructions on page 3. EIN for banking purposes only, and enter the banking purpose • Household employer. II you are an individual that will (for example, a bowling league for depositing dues or an employ someone to provide services in your household, check investrnent club for dividend and interest reporting). the "Other box and enter "Household Employer" and your Changed type of organization. Check this box if the SSN. If you are a trust that qualifies as a household employer, business is changing its type of organization. For example. the you do not need a separate EIN for reporting tax information business was a sole proprietorship and has been incorporated relating to household employees; use the EIN of the trust. or has become a partnership. If you check this box, specify in • Household employer agent. If you are an agent of a the space provided (including available space immediately household employer that is a disabled individual or other below) the type of change made. For example, "From Sole welfare recipient receiving home care services through a state Proprietorship to Partnership." or local program, check the "Other box and enter 'Household Purchased going business. Check this box if you Employer Agent.' (See Rev. Proc. 80.4. 1980.1 C.B. 581; Rev. purchased an existing business. Do not use the former owner's Proc. 84-33, 1984.1 C.B. 502: and Notice 2003-70, 2003-43 EIN unless you became the "owner" of a corporation by I.R.B. 916.) If you are a state or local government also check acquiring its stock. the box for statellocal government. Created a trust. Check this box if you created a trust, and • OSub. For a qualified subchapter S subsidiary (C/Sub) check enter the type of trust created. For example, indicate if the trust the "Other box and specify "oSub." is a nonexempt charitable trust or a split-interest trust. • Withholding agent. If you are a withholding agent required to file Form 1042, check the "Other box and enter Exception. Do not file this form for certain grantor-type "Withholding Agent." trusts. The trustee does not need an EIN for the trust if the trustee furnishes the name and TIN of the grantor/owner and Disregarded entities. A disregarded entity is an eligible the address of the trust to all payers. However, grantor trusts entity that is disregarded as separate from its owner for federal that do not file using Optional Method 1 and IRA trusts that are income tax purposes. Disregarded entities Include required to file Form 990-1, Exempt Organization Business single-member limited liability companies (LLCs) that are Income Tax Return, must have an EIN. For more information on disregarded as separate from their owners, qualified subchapter grantor trusts, see the Instructions for Form 1041. S subsidiaries (qualified subsidiaries of an S corporation), and certain qualified foreign entities. See the Instructions for Form Do not check this box if you are applying for a trust EIN 8832 and Regulations section 301.7701-3 for more information when a new pension plan is established. Check On domestic and foreign disregarded entities. "Created a pension plan." -4- Instr. for Form SS-4 (2011) EFTA00550001 Created a pension plan, Check this box if you have For employers In the U.S. possessions. generally, it you created a pension plan and need an EIN for reporting purposes. pay $6.536 or less in wages subject to social security Also. enter the type of plan in the space provided. and Medicare taxes, you are likely to pay $1,000 or loss in employment taxes. Check This box if you are applying for a trust EIN when a new pension plan is established. In addition, check the For more information on employment taxes, see Pub. 15 'Others box on line 9a and write 'Created a Pension (Circular E); or Pub. 51 (Circular A) if you have agricultural Plan-in the space provided. employees (farmworkers). Line 15. First date wages or annuities were paid. If the Other. Check His box if you are requesting an EIN for any business haS employees, enter the dale on which the business other reason; and enter the reason. For example, a began to pay wages or annuities. For foreign applicants, this is newly-formed state government entity should enter the date you began to pay wages in the United States. If the 'Newly-Formed State Government Entity' in the space business does not plan to have employees, enter "N/A." provided. Withholding agent. Enter the date you began or will begin Line 11. Date business started or acquired. If you are to pay income (including annuities) to a nonresident alien. This starting a new business, enter the starting date of the business. also applies to individuals who are required to file Form 1042 to If the business you acquired is already operating, enter the date report alimony paid to a nonresident alien. For foreign you acquired the business. For foreign applicants, this Is the applicants, this is the date you began or will begin to pay date you began or acquired a business in the United States. If income (including annuities) to a nonresident alien in the United you are changing the form of ownership of your business, enter States. the date the new ownership entity began. Trusts should enter Line 16. Check the one box on line 16 that best describes the the date the trust was funded. Estates should enter the date of principal activity of the applicant's business. Check the "Other" death of the decedent whose name appears on line 1 or the box (and specify the applicant's principal activity) if none of the date when the estate was legally funded. listed boxes applies. You must check a box. Line 12. Closing month of accounting year. Enter the last Construction. Chock this box if the applicant is engaged in month of your accounting year or tax year. An accounting or tax erecting buildings or engineering projects (for example, streets, year is usually 12 consecutive months, either a calendar year or highways, bridges, tunnels). The term 'Construction" also a fiscal year (including a period of 52 or 53 weeks). A calendar includes special trade contractors (for example, plumbing, year is 12 consecutive months ending on December 31. A fiscal HVAC, electrical, carpentry, concrete. excavation. etc. year is either 12 consecutive months ending on the last day of contractors). any month other than December or a 52-53 week year. For more information on accounting periods. see Pub. 538. Real estate. Check this box if the applicant is engaged in renting or leasing real estate to others; managing, selling, Individuals. Your lax year generally will be a calendar buying, or renting real estate for others: or providing related real year. estate services (for example, appraisal services). Also check Partnerships. Partnerships must adopt one of the following this box for mortgage real estate investment trusts (REITs). Mortgage REITs are engaged in issuing shares of funds tax years. consisting primarily of portfolios of real estate mortgage assets • The tax year of the majority of its partners. with gross income of the trust solely derived from interest • The lax year common to all of its principal partners. • The tax year that results in the least aggregate deferral of earned. income. Rental and leasing. Check this box if the applicant is • In certain cases, some other tax year. engaged in providing tangible goods such as autos, computers. consumer goods, or industrial machinery and equipment to See the Instructions for Form 1065 for more information. customers in return for a periodic rental or lease payment. Also REMICs. REMICs must have a calendar year as their tax check this box for equity real estate investment trusts (REITs). year. Equity REITs are engaged in issuing shares of funds consisting primarily of portfolios of real estate assets with gross income of Personal service corporations. A personal service the trust derived from renting real property. corporation generally must adopt a calendar year unless It meets one of the following requirements. Manufacturing. Check this box if the applicant is engaged • It can establish a business purpose for having a different tax in the mechanical, physical, or chemical transformation of year. materials, substances, or components into new products. The • It elects under section 444 to have a tax year other than a assembling of component parts of manufactured products is calendar year. also considered to be manufacturing. Transportation & warehousing. Check this box it the Trusts. Generally, a trust must adopt a calendar year applicant provides transportation of passengers or cargo: except for the following trusts. warehousing or storage of goods; scenic or sightseeing • Tax-exempt trusts. transportation; or support activities related to transportation. • Charitable trusts. • Grantor-owned trusts. Finance & insurance. Check this box if the applicant is engaged in transactions involving the creation, liquidation, or Line 13. Highest number of employees expected in the next change of ownership of financial assets and/or facilitating such 12 months. Complete each box by entering the number financial transactions; underwriting annuitiesAnsurance policies: (including zero ("-0.")) of "Agricultural," 'Household," or `Other facilitating such underwnting by soling insurance policies; or by employees expected by the applicant in the next 12 months. providing other insurance or employee-benefit related services. II no employees are expected, skip line 14. Health care & social assistance. Check this box if the applicant is engaged in providing physical, medical, or Line 14. Do you want to file Form 944? II you expect your psychiatric care or providing social assistance activities such as employment tax liability to be 51,000 or less in a full calendar youth centers, adoption agencies, individuaVfamily services. year. you are eligible to file Form 944 annually (once each year) temporary shelters, daycare, etc. instead of filing Form 941 quarterly (every three months). Your employment tax liability generally will be $1,000 or less if you Accommodation & food services. Check this box if the expect to pay $4,000 or less in total wages subject to social applicant is engaged in providing customers with lodging, meal security and Medicare taxes and federal income tax preparation, snacks, or beverages for immediate consumption. withholding. If you qualify and want to file Form 944 instead of Wholesale—agent/broker. Check this box if the applicant Forms 941. check the box on line 14. If you do not check the is engaged in arranging for the purchase or sale of goods box, then you must file Form 941 for every quarter. owned by others or purchasing goods on a commission basis Instr. for Form SS-4 (2011) EFTA00550002 for goods traded in the wholesale market, usually between Internal Revenue Service. II your entity is required to obtain an businesses. EIN, you are required to provide al of the information requested Wholesale-other. Chock this box if the applicant is on this form. Information on this form may be used to determine engaged in selling goods in the wholesale market generally to which federal tax returns you are required to file and to provide other businesses for resale on their own account, goods used in you with related forms and publications. production, or capital or durable nonconsumer goods. We disclose this form to the Social Security Administration Retail. Check this box if the applicant is engaged in selling (SSA) for their use in determining compliance with applicable merchandise to the general public from a fixed store; by direct, laws. We may give this information to the Department of Justice mall-order, or electronic sales; or by using vending machines. for use in civil and/or criminal litigation, and to cities, states, the Other. Check this box if the applicant is engaged in an District of Columbia. and U.S. commonwealths and activity not described above. Descnbe the applicant's principal possessions for use in administering their tax laws. We may business activity in the space provided. also disclose this information to other countries under a tax Line 17. Use lino 17 to describe the applicant's principal line of treaty, to federal and state agencies to enforce federal nontax criminal laws, and to federal law enforcement and intelligence business in more detail. For example, if you checked the 'Construction" box on line 16, enter additional detail such as agencies to combat terrorism. "General contractor for residential buildings" on line 17. An We will be unable to issue an EIN to you unless you provide entry is required. For mortgage REITs indicate mortgage REIT all of the requested information that applies to your entity. and for equity REITs indicate what type of real property is the Providing false information could subject you to penalties. principal type (residential REIT, nonresidential REIT, You are not required to provide the information requested on miniwarehouse REIT). a form that is subject to the Paperwork Reduction Act unless Line 18. Check the applicable box to Indicate whether or not the form displays a valid OMB control number. Books or the applicant entity applying for an EIN was issued one records relating to a form or its instructions must be retained as previously. long as their contents may become material in the Third Party Designee. Complete this section only if you want administration of any Internal Revenue law. Generally, tax to authorize the named Individual to receive the entity's EIN and returns and return information are confidential, as required by answer questions about the completion of Form SS-4. The section 6103. designee's authority terminates at the time the EIN Is assigned Tho time needed to complete and file this form will vary and released to the designee. You must complete the signature depending on individual circumstances. The estimated average area for the authorization to be valid. time is: Signature. When required, the application must be signed by (a) the individual, II the applicant is an individual, (b) the Recotekeeping 8 hrs., 36 mm president, vice president, or other principal officer, if the Learning about the law or the form 42 min. applicant is a corporation, (c) a responsible and duly authorized member or officer having knowledge of its affairs, if the Preparing, copying, assembling, and sending applicant is a partnership, government entity, or other the form to the IRS 52 min. unincorporated organization, or (d) the fiduciary. if the applicant is a trust or an estate. Foreign applicants may have any It you have comments concerning the accuracy of these time duly-authorized person (for example, division manager) sign estimates or suggestions for making this form simpler, we Form SS•4. would be happy to hear from you. You can write to Internal Revenue Service, Tax Products Coordinating Committee. Privacy Act and Paperwork Reduction Act Notice. We ask SE:W:CAR:MP:T:T:SP, IR-6526, 1111 Constitution Avenue. for the information on this form to carry out the Internal NW, Washington, DC 20224. Do not send the form to this Revenue laws of the United States. We need it to comply with address. Instead, see Where to File or Fax on page 2. section 6109 and the regulations thereunder, which generally require the inclusion of an employer identification number (EIN) on certain returns, statements, or other documents filed with the -6- Instr. for Form SS-4 (2011) EFTA00550003