Personal Service Federal EIN Application

What is a Personal Service?

In United States tax law, a corporation is a personal service corporation if it meets all of the following requirements:

  1. Its principal activity during the "testing period" is performing personal services (defined later). Generally, the testing period for any tax year is the prior tax year. If the corporation has just been formed, the testing period begins on the first day of its tax 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.
  2. Its employee-owners substantially perform the services in (1). This requirement is met if more than 20% of the corporation`s compensation cost for its activities of performing personal services during the testing period is for personal services performed by employee-owners.
  3. Its employee-owners own more than 10% of the fair market value of its outstanding stock on the last day of the testing period.

Personal services include any activity performed in the fields of accounting, actuarial science, architecture, consulting, engineering, health (including veterinary services), law, and the performing arts.

A person is an employee-owner of a personal service corporation if both of the following apply:

  • They are an employee of the corporation or perform personal services for, or on behalf of, the corporation (even if they are an independent contractor for other purposes) on any day of the testing period
  • They own stock in the corporation at any time during the testing period

Corporate Information

Principal Officer Information

Must match IRS records

Business Address

No P.O Boxes Allowed

Mailing Address

Basic information about your Business


Employee Information

Please describe your use of employees

Dates

Authorization

By clicking on "Submit Application", I am electronically signing to authorize EIN Tax Id Filing and its agents as my third party designee and allow them to apply and receive the EIN number on my behalf. I agree to receive sms, email and calls about my order and to the privacy policy and terms and conditions listed on this website. I also affirm the information listed above is accurate and truthful.

Addresschangeforms.org is a document preparation and filing service and acts as a “Third Party Designee” as described in the instructions to Form SS-4 to help clients obtain Federal Tax ID Numbers from the Internal Revenue Service (the “IRS”) in a timely manner. Addresschangeforms.org only works on behalf of its clients and is in no way affiliated with any governmental or regulatory agency, including the IRS or the US Dept of Treasury. Addresschangeforms.org offers a paid service in which its employees or agents will prepare and submit your Employer Identification Number Application (“EIN Application”) to the IRS on your behalf. Alternatively, for no charge, you can visit the official IRS.gov website and complete your EIN Application on your own. If you go directly through the IRS we will not be able to assist you with a new EIN. Addresschangeforms.org does not review the information submitted on your EIN Application. We are not a law firm or a substitute for an attorney or law firm. We cannot provide any kind of advice, explanation, opinion or recommendation about legal issues, and our communications are not protected by the attorney-client privilege or as work product. For legal advice, please contact an attorney or law firm. Use of the website is subject to our Terms of Service and Privacy Policy.


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