Form SS-4 is designed for which entity type?

Form SS-4 is the application used to apply for an Employer Identification Number (EIN) from the IRS. This form can be used by a variety of entities, which includes sole proprietors and partnerships among others.

Choosing sole proprietors and partnerships as the correct answer recognizes that these entity types often need an EIN for various reasons, such as hiring employees or establishing business bank accounts. The form is not limited to only corporations; it is inclusive of various entity types to accommodate the diverse structures of businesses.

While individuals can apply for an EIN in certain situations, they do not need to use Form SS-4 unless they meet specific criteria, such as running a business that necessitates an EIN. Governments or government agencies may have their own processes for identification numbers that are distinct from the general business application process. Thus, option B accurately encompasses the correct types of entities that would commonly utilize Form SS-4.