Last Updated: April 15, 2026

These Supplemental Terms ("Supplemental Terms") govern your use of the EIN Application Service offered by Gusto, Inc. ("Gusto," "we," or "us") and supplement the Gusto Terms of Service (the "Terms of Service"). In the event of a conflict between these Supplemental Terms and the Terms of Service, these Supplemental Terms control with respect to the EIN Application Service. Capitalized terms not defined here have the meanings given in the Terms of Service.

1. Service Description and Scope

The EIN Application Service is a paid service through which Gusto facilitates the submission of an Application for Employer Identification Number (IRS Form SS-4) to the Internal Revenue Service ("IRS"). The EIN Application Service includes the collection of the information required by the IRS, submission of your application, and delivery of your assigned EIN upon receipt from the IRS.

The EIN Application Service is an administrative filing service. It does not include tax advice, legal advice, entity formation, registered agent services, or any services beyond the submission of your EIN application. Gusto is not a law firm, and nothing in the EIN Application Service constitutes legal, tax, or financial advice. You should consult a qualified professional for advice specific to your situation.

You are the applicant on your EIN application. Gusto facilitates the transmission of your self-directed application to the IRS but does not act as your third-party designee, representative, or agent before the IRS. You are responsible for responding to any IRS correspondence or inquiries regarding your application. Upon successful processing of your application, your EIN will be made available in your Gusto account.

2. Data Sharing and Privacy

To process your EIN application, Gusto collects certain sensitive personal information, including your Social Security Number or Individual Taxpayer Identification Number ("SSN/TIN"), legal name, address, and other information required by the IRS on Form SS-4 (collectively, "EIN Application Data"). Gusto may share your EIN Application Data with third-party service providers engaged by Gusto solely to facilitate the submission and processing of your EIN application. Such providers are contractually obligated to use your EIN Application Data only for that purpose and are prohibited from disclosing or retaining it for any other purpose. Gusto will also transmit your EIN Application Data to the IRS as part of the application process. Your use of the EIN Application Service constitutes your express consent to the collection, use, and sharing of your EIN Application Data as described in this Section and in the Gusto Privacy Policy.

3. Payment

The EIN Application Service is a one-time service available for the fee displayed at checkout. Payment is collected at the time of purchase through Stripe, our third-party payment processor. Your payment transaction is also subject to Stripe's terms, which are presented at checkout. Applicable taxes, if any, will be calculated and collected by Stripe as Merchant of Record.

4. Refund Policy

The EIN Application Service fee is non-refundable. Upon completion of your purchase, your EIN application is submitted to the IRS for processing, and the filing service is considered complete. No refunds or credits will be issued for completed submissions.

If Gusto fails to submit your application due to an error solely attributable to Gusto, Gusto will, at its option, resubmit the application at no additional cost or issue a refund of the service fee. This is your sole remedy for such a failure.

5. Customer Responsibility for Accuracy

You represent and warrant that all information you provide in connection with the EIN Application Service, including all EIN Application Data, is true, accurate, complete, and current as of the date of submission. You are solely responsible for:

(a) Ensuring that the information provided in your EIN application is correct and complete, including the identification of the responsible party as required by the IRS.

(b) Reviewing any EIN confirmation or correspondence received from the IRS and promptly notifying Gusto of any errors or discrepancies.

(c) Complying with all applicable IRS requirements, including the obligation to report changes to your responsible party or business information to the IRS within sixty (60) days using IRS Form 8822-B.

Gusto has no liability for any consequences arising from inaccurate, incomplete, or outdated information you provide.

6. Limitation of Liability

The EIN Application Service facilitates the submission of your EIN application to the IRS. Gusto does not guarantee that the IRS will approve your application, assign an EIN within any particular timeframe, or process your application without delay or error. You acknowledge that:

(a) The IRS is solely responsible for reviewing, processing, and approving or rejecting EIN applications, and Gusto has no control over IRS processing times, systems, or decisions.

(b) Gusto shall not be liable for any loss, damage, cost, or expense arising from or related to (i) the rejection, delay, or denial of your EIN application by the IRS, (ii) any IRS system outage, error, or unavailability, (iii) any inaccuracy in your EIN Application Data that you provided, or (iv) your inability to use an EIN for any intended purpose.

(c) To the maximum extent permitted by applicable law, Gusto's total aggregate liability arising out of or related to the EIN Application Service shall not exceed the fees paid by you to Gusto for the EIN Application Service.

7. General

These Supplemental Terms are governed by the same governing law and dispute resolution provisions set forth in the Terms of Service. If any provision of these Supplemental Terms is held unenforceable, the remaining provisions remain in full force and effect. Gusto may update these Supplemental Terms from time to time by posting revised terms. Your continued use of the EIN Application Service after any update constitutes acceptance of the revised terms.