27 CFR § 17.23 - Application for employer identification number.

---
identifier: "/us/cfr/t27/s17.23"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 17.23 - Application for employer identification number."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "17.23"
section_name: "Application for employer identification number."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "ALCOHOL"
part_number: "17"
part_name: "DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
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."
regulatory_source: "T.D. ATF-379, 61 FR 31412, June 20, 1996, unless otherwise noted."
cfr_part: "17"
---


# 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.

(26 U.S.C. 6109)

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