Caution:

Always be sure the EIN on the form you file exactly matches the EIN the IRS assigned to your business. Don’t use your SSN or individual taxpayer identification number (ITIN) on forms that ask for an EIN. If you used an EIN (including a prior owner’s EIN) on Form 941, Form 943, or Form 944 that is different from the EIN reported on Form W-3, see Box h—Other EIN used this year in the General Instructions for Forms W-2 and W-3. On Form W-3 (PR) for Puerto Rico, “Other EIN used this year” is reported in box f. The name and EIN on Form 945 must match the name and EIN on your information returns where federal income tax withholding is reported (for example, backup withholding reported on Form 1099-NEC). Filing a Form 945 with an incorrect EIN or using another business’s EIN may result in penalties and delays in processing your return.

Agricultural employers that have crew leaders.

An agricultural employer must record the crew leader’s name, address, and EIN. See sections 2 and 14 .