COMPTROLLER'S SEAL STATE OF CONNECTICUT

STATE OF CONNECTICUT

NANCY WYMAN
COMPTROLLER
OFFICE OF THE STATE COMPTROLLER
55 ELM STREET
HARTFORD, CONNECTICUT 06106-1775
MARK OJAKIAN
DEPUTY COMPTROLLER

MEMORANDUM NO. 2008-36

October 30, 2008

TO THE HEADS OF ALL STATE AGENCIES

Attention: Chief Administrative and Fiscal Officers, Business Managers, Payroll and Human Resources Officers
Subject: Employer Identification Numbers

I. PURPOSE

The purpose of this memorandum is to advise agencies how to obtain a federal Employer Identification Number (EIN) when an EIN is needed to apply for federal grants.

II. AUTHORITY

In previous Comptroller memoranda, 94-8, 90-41, and 89-14, agencies making reportable payments from special funds were instructed to obtain a separate Employer Identification Number for reporting to the Internal Revenue Service (IRS).

III. FORM SS-4

If an agency does not already have an EIN and needs an EIN to apply for federal grants, the agency should file Form SS-4, Application for Employer Identification Number. Form SS-4 and instructions for Form SS-4 are available on the IRS website at www.irs.gov. Form SS-4 should be completed according to page 2 of the form. For a State government agency, lines 1, 2, 4a-5b, 9a, 10 and 18 should be completed. On line 10, check "Other" and specify "for federal grant purposes." According to the instructions for Form SS-4, enter N/A (nonapplicable) on the other lines that do not apply.

IV. NOTICE OF NEW EMPLOYER IDENTIFICATION NUMBER

When the IRS assigns your employer identification number, please forward a copy of the notification to the Comptrollerís Office, Fiscal Policy Division, 55 Elm Street, Hartford, CT 06106.

V. QUESTIONS

Please direct questions or requests for assistance concerning this memorandum to the Fiscal Policy Division at (860) 702-3440.

NANCY WYMAN
STATE COMPTROLLER

NW:CH

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