---
kind: "section"
citation: "27 C.F.R. § 17.23"
title: "27"
number: "17.23"
heading: "Application for employer identification number."
url: "https://uscodex.org/cfr/27/17.23"
---

# §17.23. Application for employer identification number.

- (a) **Use Form SS-4.** A claimant must obtain an employer identification number (EIN) by filing an application with the Internal Revenue Service (IRS) on IRS Form SS-4. Form SS-4 is available from the local IRS Service Center, from the IRS District Director, the IRS Web site at https://www.irs.gov or from the TTB National Revenue Center. The claimant must file this form with IRS in accordance with the instructions on the form.
- (b) **One EIN only.** Each claimant must obtain and use only one EIN, regardless of the number of places of business for which a claim is filed under this part.

## Notes

### Amendments

[T.D. TTB-79, 74 FR 37402, July 28, 2009, as amended by T.D. TTB-196, 89 FR 87937, Nov. 6, 2024]

### Source

Source: T.D. TTB-79, 74 FR 37402, July 28, 2009, unless otherwise noted.

### Authority

Authority: 26 U.S.C. 5010, 5111-5114, 5123, 5206, 5273, 6065, 6091, 6109, 7213, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: T.D. ATF-379, 61 FR 31412, June 20, 1996, unless otherwise noted.

### Amendments

[T.D. TTB-79, 74 FR 37402, July 28, 2009, as amended by T.D. TTB-196, 89 FR 87937, Nov. 6, 2024]