EFTA00549991.pdf

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