21.7.13  Assigning Employer Identification Numbers (EINs) (Cont. 2)

21.7.13.5 
Assigning EINs

21.7.13.5.5 
EIN Assignment: Non-Profit/Exempt

21.7.13.5.5.3  (10-01-2005)
Research Before Assigning an EIN: Non-Profit/Exempt

  1. Follow the steps in the table below to research an EIN request before assigning a number:

    Step Action
    1 Research the primary name to ensure an EIN does not already exist for that organization using:
    • CC NAMEB and

    • CC NAMEE

    See IRM 21.7.13.4.2.

    Note:

    If provided, verify the cross reference SSN or ITIN from Line 7b of Form SS-4 using CC INOLE. (Exempt organizations are not required to provide cross reference SSN/EIN information. However, many taxpayers supply this information.)

    2 Were you able to locate the non-profit/exempt organization's EIN?
    • If yes, go to Step 3.

    • If no, research the sort or trade name if available.

    3 Did you find an EIN?
    • If yes, verify that the EIN is a valid number. See IRM 21.7.13.4.2.4.

    • If no, proceed with assigning an EIN.

21.7.13.5.5.4  (10-01-2007)
Determining Tax Classification and Employment Code: Non-Profit/Exempt

  1. Most incorporated exempt organizations file one of the Form 990 series returns, and should always be established on the "O" file. Do not assign 990 filing requirements.

  2. Non-profit organizations include corporations, trusts, limited liability companies, and unincorporated associations that qualify for tax-exempt status under IRC § 501(a) as described in Publication 557, Tax-Exempt Status for Your Organization. Sole proprietors and partnerships cannot be considered for tax exempt status.

    Note:

    If any of the entity types listed in paragraph (2) select "Other nonprofit organization" as their type of entity, establish the entity on the "O" file.

    Exception:

    If a political organization indicates on Form SS-4 that it is requesting an EIN under Section 527 or filing Form 8871, Political Organization Notice of Section 527 Status, enter the Master File Indicator of B, input a "1" in the POL-ORG field, and establish a Form 1120-09 filing requirement on CC ESIGN.

  3. Use the table below to determine the appropriate employment code.
    See IRM 21.7.13.7.4 for detailed descriptions of Employment Codes.
    See IRM 21.7.13.7.3.11 for Employment Code input instructions.

    Organization Employment Code
    United States Government agencies F
    State and local government agencies G
    Non-profit organizations as described in Sections 501(c)(3), 501(e), 501(f), and 501(k) of the IRC
    Note : Input a 941, 943, or 944 filing requirement, if appropriate.
    W

21.7.13.5.5.5  (07-19-2010)
CC ESIGN Input: Non-Profit/Exempt

  1. The table below describes the fields and the entries for non-profit or exempt organizations. See IRM 21.7.13.7.3 for general input instructions.

    Field Description of Input Data
    Master-File Ind. The Master File Indicator (MFI) is:
    • B when there are filing requirements, or

    • O when there are no filing requirements

    Loc-Cd Input the valid two-digit EIN prefix for the campus.
    See IRM 21.7.13.2.4.

    Note:

    The last two positions of the field display the Area Office Code (00).

    Name-Ctrl The Name Control is the first four characters of the organization's name. Use corporation Name Control rules (See IRM 21.7.13.5.2.6), except in the following situations:
    • If the organization's name has the word trust or estate as part of its name, use trust/estate Name Control rules.

    • If the organization's name indicates a political organization, use the individual's first name.

    Example:

    Committee to Elect John Doe for Mayor; enter John

    • Parent Teacher's Association (PTA) is the only organization that is always abbreviated. Use PTA plus the first letter of the state.

      Example:

      Parent Teacher's Association Congress of Georgia, enter PTAG

    • The Name Control for a local or post number is the first four letters of the national title.

    • If there is a Group Exemption Number, use the first four letters of the national organization's name.

    For more information on inputting Name Control, see Document 7071-A, BMF Name Control Job Aid.

    Note:

    The online application provides examples for certain non-profit entities for input of their legal name. However, regardless of how the taxpayer inputs the name, corporate name line rules are applied (first four valid characters entered in the legal name field) when the online application is electronically processed.

    Primary -Name The Primary Name is the legal or true name of the non-profit or exempt organization.
    For a political organization, use the individual's name in this field.
    Example : Committee to Elect John Doe for Mayor; enter John Doe for Mayor Committee to Elect.
    Sort-Name The Sort Name is an alternate way to locate a taxpayer. Use this field to enter specific information for identification purposes.
    Examples: Local number, District number, Unit number, and School name.
    Care-of-Name Form SS-4, Line 3, if present
    See IRM 21.7.13.7.3.6.5.
    Mail-Street-Or-Foreign-City/Zip See IRM 21.7.13.7.3.7.2 for input requirements.
    Mail-City/State/Zip Or-Foreign-Country See IRM 21.7.13.7.3.7.3 for input requirements.
    Location-Street-Address See IRM 21.7.13.7.3.7.4 for input requirements.
    Location-City/State/Zip See IRM 21.7.13.7.3.7.5 for input requirements.
    Filing-Requirements The filing requirement is the tax return that needs to be filed for a non-profit/exempt organization.
    Enter a Form 941, 943, or 944 (if appropriate) filing requirement only if the MFI is B and employees are indicated.

    Note:

    Also establish a 940 filing requirement, unless an Employment Code is input.

    XREF-TIN-Type Enter a 9 in this field.
    527 Political Organization
    POL-ORG
    For paper and fax applications, if the organization indicates they are a 527 Political Organization, enter a "1" in the POL-ORG field on CC ESIGN and assign an 1120-09 filing requirement.
    For phone applications, ask what type of non-profit organization the entity is.
    Employment Code The employment code is used to identify the type of non-profit or exempt organization.
    See IRM 21.7.13.5.5.4.
    Business-Operational-Date The date the entity began doing business.
    See IRM 21.7.13.3.2.3 for more details.
    Wages-Paid-Date If the business has employees, the date the business began paying its employees.
    See IRM 21.7.13.3.2.4 for more details.
    Number of Employees The number of employees (if any) Agricultural, Household and/or Other. If "other" employees and the checkbox on Line 14 is marked "yes" , assign Form 944 filing requirements.
    Reason-Applied The reason applied ( Form SS-4, Line 10) is used when the MFI is B or O.
    See IRM 21.7.13.7.3.20 for a complete list of Reason Applied Codes.
    Phone The 10 digit telephone number of the business owner, if provided.
    See IRM 21.7.13.7.3.21.
    Prior-EIN If the MFI is B and the taxpayer applied for an EIN for either this or another business, enter Y in this field.
    See IRM 21.7.13.7.3.22.
    Business Location County and State County and State where business is located.
    See IRM 21.7.13.7.3.24.
    Type of Entity
    Type of Entity Remarks
    Form SS-4, Line 9a
    See IRM 21.7.13.7.3.25.
    Reason for Applying Message Form SS-4, Line 10
    See IRM 21.7.13.7.3.26.
    Principal Business Activity Checkbox See IRM 21.7.13.7.3.27.
    Principal Business Activity Remarks Form SS-4, Line 16
    See IRM 21.7.13.7.3.28.
    Principal Merchandise Sold or Service Form SS-4, Line 17
    See IRM 21.7.13.7.3.29.
    Prior EIN If present
    See IRM 21.7.13.7.3.30.
    Remarks
    • The method by which the request was received ("Per Fax," "Per Mail," or "Per Phone[Caller’s Name and Phone number] " ) and

    • Any other pertinent information about the account


    See IRM 21.7.13.7.3.23.
  2. Use the table below to identify the appropriate employment tax filing requirement for a non-profit or exempt organization.

    If the Then enter 941 or 944 filing requirement
    Employment code is G or W 01.
    Employment code is F 02.
    • Location is the Virgin Islands, and

    • Employment code is G or F

    06.
    • Location is Puerto Rico, and

    • Employment code is G or F

    Note:

    Do not use employment code W with a Puerto Rico location.

    07.

21.7.13.5.5.6  (01-09-2008)
Group Exemption Number: Non-profit/Exempt

  1. When a non-profit organization indicates a Group Exemption Number (GEN) on Line 9a of Form SS-4, assign the EIN on the "O" file but do not establish the EO submodule or add the GEN, unless the Form SS-4 is either submitted by the parent organization or a group exemption letter is attached to the application listing the new entity as a subordinate.

  2. The parent or central organization must request the subordinate be added to its group exemption. The parent organization can do this at any time during the year by providing the required information to the EO Entity group at the Ogden campus. See IRM 21.3.8.12.14.5, Adding Subordinates to a GEN, for additional information.

  3. Central organizations, with the exception of churches, are required annually to provide a current listing of information on themselves and their subordinate units. See IRM 25.7.3.3.1, Supplemental Group Ruling Information (SGRI), for additional information.

  4. If one of the conditions in paragraph (1) is met, follow the instructions in IRM 3.13.12, Adding a Subordinate.

21.7.13.5.6  (10-01-2005)
EIN Assignment: Estate

  1. This subsection contains information on assigning EINs for Estates, including:

    • Definition of an estate (IRM 21.7.13.5.6.1.)

    • Individuals authorized to receive EINs for estates (IRM 21.7.13.5.6.2.)

    • Determining whether the estate needs an EIN (IRM 21.7.13.5.6.3.)

    • Required taxpayer information for estates (IRM 21.7.13.5.6.4.)

    • 6/7 million series EINs for estates (IRM 21.7.13.5.6.5.)

    • Research before assigning an EIN (IRM 21.7.13.5.6.6.)

    • CC ESIGN input for estates (IRM 21.7.13.5.6.7.); and

    • Additional filing information for estates (IRM 21.7.13.5.6.8.)

21.7.13.5.6.1  (10-01-2013)
Definition: Estates

  1. An estate is a legal entity created as a result of a person's death. The estate consists of the real property and other assets of the deceased person.

    Caution:

    Do not assign an EIN if the named (deceased person) is not deceased and is applying for a decedent estate. A decedent estate does not exist until the person for whom the estate EIN is being requested is deceased.

  2. The estate pays any debts owed by the decedent, and distributes the balance of the estate's assets to the beneficiaries of the estate.

21.7.13.5.6.2  (10-01-2005)
Individuals Authorized to Receive EINs: Estates

  1. Established EINs can be disclosed to a fiduciary of the estate (administrator, executor, or personal representative) or to an authorized third party.

    Note:

    Authentication of the individual must be verified using CC INOLE.

  2. Do not disclose an EIN to a third party without a valid Form 2848, Form 8821, or taxpayer signed Form SS-4. See IRM 21.7.13.3.3 for more information on third party disclosure.

21.7.13.5.6.3  (10-01-2005)
Determining the Need for an EIN: Estates

  1. Use the table below to determine the need for an EIN for estates.

    If an EIN is requested Then a new EIN is
    As a result of a person's death Needed.
    Because the beneficiaries or the executor of an estate changes Not needed.

21.7.13.5.6.4  (10-01-2005)
Required Taxpayer Information: Estates

  1. Form SS-4 should include the following:

    • The name of the decedent followed by the word "estate" on Line 1.

    • The estate box checked on Line 9a and decedent's SSN or ITIN.

21.7.13.5.6.5  (10-01-2008)
6/7 Million Series EINs: Estates

  1. Based on the Master File indicator (MFI) and filing requirement input, the EIN Research and Assignment System (ERAS) generates a 6/7 million series EIN for estates (the filing requirement is a 1041 with no other filing requirements).

    Note:

    Immediately following the dash, the third digit of the estate EIN is a six or seven.

  2. The 6/7 million series is used for MFI of B with a 1041 FR and for accounts under the Tax Equity and Fiscal Responsibility Act (TEFRA).

  3. An appropriate EIN is selected from the EIN Assignment Control File (EACF).

    Exception:

    If employment tax filing requirements are present, a regular series EIN will be assigned to the estate.

21.7.13.5.6.6  (10-01-2005)
Research Before Assigning an EIN: Estates

  1. Follow the steps in the table below to research an EIN request before assigning a number.

    Step Action
    1 Verify decedent's SSN or ITIN using:
    • CC INOLE

    • CC NAMEI

    • CC NAMES

    2 Research the estate's primary name and executor or representative's name, if available, using:
    • CC NAMEB

    • CC NAMEE

    See IRM 21.7.13.4.2.
    3 Did you find an EIN?
    • If yes, verify that the EIN is a valid number
      See IRM 21.7.13.4.2.3.

    • If no, proceed to ESIGN to assign an EIN.

21.7.13.5.6.7  (10-01-2013)
CC ESIGN Input: Estates

  1. The table below describes the fields and the entries for estates. See IRM 21.7.13.7.3 for general input instructions.

    Field Description of Input Data
    Master-File Ind. The Master File indicator is always B.
    Loc-Cd Input the valid two-digit EIN prefix for the campus. See IRM 21.7.13.2.4.

    Note:

    The last two positions of the field display the Area Office Code (00).

    Name-Ctrl The Name Control is the first four characters of the decedent's last name. For more information on inputting Name Control, see Document 7071-A, BMF Name Control Job Aid.
    Primary -Name The Primary Name must include the:
    • Estate name, which is the name of the deceased person, and

    • Word "estate" , if it can be identified as an estate.

      Note:

      If the applicant writes "estate of" , rearrange the name to show the word "estate" after the individual's name.

    Sort-Name The Sort Name is always the name of the fiduciary (executor, administrator, or personal representative) of the estate, if it is an individual. It can be:
    • Taken from Form SS-4, Line 3, and

    • Entered as indicated by the taxpayer, including the abbreviation for his/her title.

    Always use the following mandatory title abbreviations:
    • Personal representative - PER REP

    • Fiduciary - FID

    • Executor/executrix - EX, or

    • Administrator - ADM

    Note:

    If no title is indicated, use executor "EX " .


    If it is not possible to enter all of the Executors, Personal representatives, Fiduciaries or Administrators as the Sort Name, list the maximum number of names and add the phrase ET AL.
    Care-of-Name If the entity applying has designated a person to receive tax information, enter that person's name as the in-care of person.

    Note:

    If the executor, administrator, or other fiduciary is a company, it must be input in the In-Care-Of Name field.

    Mail-Street-Or-Foreign-City/Zip See IRM 21.7.13.7.3.7.2 for input requirements.
    Mail-City/State/Zip Or-Foreign-Country See IRM 21.7.13.7.3.7.3 for input requirements.
    Location-Street-Address See IRM 21.7.13.7.3.7.4 for input requirements.
    Location-City/State/Zip See IRM 21.7.13.7.3.7.5 for input requirements.
    Filing Requirements Input filing requirements as follows:
    • Enter a 1041 filing requirement of 1.

    • If household or other employees are indicated, establish a FR 1041-1 and 941-01 or 944-01 (if appropriate) and 940-1. If agricultural employees are indicated, establish 943 FR.

    See IRM 21.7.13.7.3.9 for a complete list of filing requirement codes.
    FYM The fiscal year month (FYM) is input using the format "MM" and the valid range is 01-12. The FYM:
    • Is on Form SS-4, Line 12, or

    • Is the month preceding the business operational date (BOD) on Form SS-4, Line 11

    XREF-TIN-Type The cross reference TIN type for an SSN/ITIN is "0" .
    SSN/ITIN/EIN The SSN/ITIN is located on Line 9a of Form SS-4.
    See IRM 21.7.13.3.2.7 for important information on foreign entities/persons.
    Business-Operational-Date The business operation date (BOD) is:
    • The date of death of the decedent whose name appears on Form SS-4, Line 1, or

    • The date the estate was legally funded, and

    • Entered using the format MMYYYY.

    Note:

    The estate is legally funded when probate is completed and assets flow into the account.

    • If Line 11 of Form SS-4 is blank, or the requestor does not know, use the signature line date or the current month and year.

    Reason-Applied Form SS-4, Line 10.
    See IRM 21.7.13.7.3.20 for a complete list of Reason Applied Codes.
    Phone The 10 digit telephone number of the fiduciary, if provided.
    Prior-EIN If the MFI is B and the taxpayer applied for an EIN for either this or another business, and has marked the "yes" box, enter Y in this field.
    Business Location County and State County and State where the estate was probated
    See IRM 21.7.13.7.3.24.
    Type of Entity
    Type of Entity Remarks
    Input "08" .
    See IRM 21.7.13.7.3.25.
    Reason for Applying Message Form SS-4, Line 10
    See IRM 21.7.13.7.3.26.
    Principal Business Activity Checkbox Input "06"
    Principal Business Activity Remarks Leave blank.
    Principal Merchandise Sold or Service Input "Estate Administration"
    See IRM 21.7.13.3.2.5.
    Prior EIN If present
    See IRM 21.7.13.7.3.30.
    Remarks
    • The method by which the request was received ("Per Fax," "Per Mail," or "Per Phone" [Caller’s Name and Phone number]), and

    • Any other pertinent information about the account, if applicable

21.7.13.5.6.8  (10-01-2007)
Additional Filing Information: Estates

  1. The taxpayer can report and pay Federal Insurance Contribution Act (FICA), Federal Unemployment Tax Act (FUTA), and any income tax withholding for household employees on Form 1041, by attaching Form 1040, Schedule H.

  2. If the taxpayer owns his/her own company, and previously reported household employees on Form 940 and/or Form 941, other employees plus household employees can be reported on Form 940 and/or Form 941.

21.7.13.5.7  (10-01-2005)
EIN Assignment: Employee Plans

  1. This subsection contains information on assigning EINs for plans, including:

    • Definitions of different plan types (IRM 21.7.13.5.7.1.)

    • Additional information for plans (IRM 21.7.13.5.7.2.)

    • Individuals authorized to receive EINs for plans (IRM 21.7.13.5.7.3.)

    • Determining whether the plan needs an EIN (IRM 21.7.13.5.7.4.)

    • Research before assigning an EIN to a plan (IRM 21.7.13.5.7.5.)

    • Additional research for Pension plans (IRM 21.7.13.5.7.5.1.) and Financial institutions ( IRM 21.7.13.5.7.5.2.)

    • CC ESIGN input for plans (IRM 21.7.13.5.7.6.)

    • Master File indicator and filing requirements for plans (IRM 21.7.13.5.7.6.1.)

    • Notice information codes for plans (IRM 21.7.13.5.7.6.2.)

21.7.13.5.7.1  (10-01-2013)
Definitions: Employee Plans

  1. The table below describes some of the different types of plans.

    Plan Type Definition
    SIMPLE IRA/401(k) A SIMPLE IRA plan is a Savings Incentive Match PLan for Employees. Under a SIMPLE IRA plan, employees and employers make contributions to traditional Individual Retirement Arrangements (IRAs) set up for employees (including self-employed individuals), subject to certain limits. A SIMPLE IRA Plan is funded both by employer and employee contributions. A SIMPLE 401(k) plan is a Savings Incentive Match PLan for Employees. A SIMPLE plan can be adopted as part of a 401(k) plan if the employer has 100 or fewer employees. A SIMPLE 401(k) plan is funded both by employer and employee contributions
    SEP A SEP is a Simplified Employee Pension plan. Under a SEP, employers make contributions to traditional Individual Retirement Arrangements (IRAs) set up for employees (including self-employed individuals), subject to certain limits. A SEP is funded solely by employer contributions.
    Keogh
    (HR 10)
    A Keogh plan refers to a qualified pension plan maintained by self employed individuals that may be designed as either a defined benefit or a defined contribution plan. A sole proprietor or a partnership can set up one of these plans. A common law employee or a partner cannot set up one of these plans.
    Profit-Sharing Plan A qualified defined contribution plan under which the plan may provide or the employer may determine annually how much will be contributed to the plan (out of profits or otherwise).
    Pension Plan A type of qualified retirement plan through which the employer contributes to a fund to provide employees with definitely determinable benefits over a period of years (usually for life) after retirement.
    Money Purchase Pension Plan A defined contribution plan under which an employer makes fixed contributions to separate accounts for the plan participants.
    401(k) Plan A qualified defined contribution plan established by employers to which eligible employees may make salary deferral (salary reduction) contributions on a post-tax and/or pretax basis. Employers may make matching or nonelective contributions to the plan on behalf of eligible employees and may also add a profit-sharing feature to the plan.

    Note:

    A traditional Individual Retirement Arrangement or IRA is not an Employee Plan. A traditional IRA is a personal savings plan which allows individuals to set aside money for retirement, while offering tax advantages. Some or all contributions to the IRA may be deductible. Amounts in the IRA, including earnings, generally are not taxed until distributed. IRA's cannot be owned jointly. An individual does not need an EIN to establish a traditional IRA.

21.7.13.5.7.2  (10-01-2005)
Additional Information for Employee Plans

  1. For more information on employee plans account numbers, see IRM 3.13.36, EPMF Account Numbers.

21.7.13.5.7.3  (10-01-2013)
Individuals Authorized to Receive EINs: Employee Plans

  1. IRA or Keogh established EINs can only be disclosed to:

    • The individual person, or

    • An authorized third party representative

  2. Pension, profit sharing, 401(k), or welfare benefit plan established EINs can only be disclosed to:

    • The Trustee of the plan

    • Plan administrator

    • Grantor, or

    • Authorized third party representative

  3. EINs must not be disclosed to a third party without a valid Form 2848, Form 8821, or taxpayer signed Form SS-4. See IRM 21.7.13.3.3 for more information on third party disclosure.

21.7.13.5.7.4  (10-01-2007)
Determining the Need for an EIN: Employee Plans

  1. An EIN is needed if the:

    • Plan is a permanent arrangement under which an employer provides benefits for employees, or

    • Employer/sponsor and/or the plan file the applicable returns

  2. An IRA trust does not require an EIN, unless it has to file Form 990-T or Form 1041.

    Note:

    A sole proprietor, who has not previously applied for an EIN, may attempt to open a retirement account that is available to self-employed persons, such as a Keogh plan. The bank or financial institution will advise the taxpayer they must have an EIN to do this. The taxpayer may say they are applying for a Keogh, or IRA EIN, when in fact, all they need is a sole proprietor EIN. Be alert to this situation, and explain to the taxpayer that you will be assigning them an EIN as a sole proprietor and they should use this EIN for all their business needs, including opening retirement accounts that are available to self-employed persons.

21.7.13.5.7.5  (10-01-2005)
Research Before Assigning an EIN: Employee Plans

  1. Follow the steps in the table below to research an EIN request before assigning a number.

    Step Action
    1 Determine whether the plan already has an EIN by using:
    • CC NAMEB, and

    • CC NAMEE.

    SeeIRM 21.7.13.4.2
    2 Did you find an EIN?
    • If yes, verify that the EIN is a valid number. See IRM 21.7.13.4.2.4.

    • If no, proceed to ESIGN to assign an EIN.

21.7.13.5.7.5.1  (10-01-2013)
Additional Research for Pension Plans

  1. Research the plan name if the taxpayer, on Form SS-4:

    • Indicates a pension plan on Line 1

    • Checks the trust box on Line 9a, or

    • Checks the plan administrator box on Line 9a, and

    • Checks the Created a pension plan box on Line 10

21.7.13.5.7.5.2  (10-01-2005)
Additional Research for Financial Institutions: Employee Plans

  1. If a financial institution requests an EIN for the purpose of reporting withholding from Individual Retirement Accounts (IRAs), IRA Rollover Trusts, or Keogh plans (HR10), research to determine if an EIN has been assigned previously for the purpose of reporting for pension trusts under their authority.

  2. This number will be a six million series number and the account may or may not have the second name line annotated "Account Under TEFRA" . If a number has been assigned previously, correspond with the applicant informing them that only one EIN will be assigned for the purpose of reporting withholding under TEFRA for multiple plans. They may report withholding for the plans which they administer, or act as payer under this number, or IRA accounts can be reported under the EIN of the financial institution and aggregated on their Form 945. Inform them of the correct number to use.

21.7.13.5.7.6  (07-19-2010)
CC ESIGN Input: Plans

  1. The table below describes the fields and the entries for plans. See IRM 21.7.13.7.3 for general input instructions.

    Field Description of Input Data
    Master-File Ind. The Master File Indicator (MFI) is B or O
    See IRM 21.7.13.7.3.3 for information on determining the correct MFI.
    Loc-Cd Input the valid two-digit EIN prefix for the campus. See IRM 21.7.13.2.4.

    Note:

    The last two positions of the field display the Area Office Code (00).

    Name-Ctrl The Name Control is the first four characters of the individual's name.
    • If the plan belongs to an individual, use sole proprietor Name Control rules (that is, the first four characters of the individual's last name).

    • If the plan belongs to a partnership, LLC, or corporation , use corporation Name Control rules.

    For more information on inputting Name Control, see Document 7071-A, BMF Name Control Job Aid and Document 7071, Name Control Job Aid IMF Taxpayers.
    Primary-Name See IRM 21.7.13.7.3.6.2 for input requirements.
    Sort-Name The Sort Name is the name of the plan administrator or trustee.
    Example: Enter John Smith Administrator as JOHN SMITH ADM.
    Care-of-Name The In-Care of Name is the trustee's name, if the trustee is a business.
    Otherwise, enter the information from Form SS-4, Line 3, if present.
    See IRM 21.7.13.7.3.6.5.
    Mail-Street-Or-Foreign-City/Zip See IRM 21.7.13.7.3.7.2 for input requirements.
    Mail-City/State/Zip Or-Foreign-Country See IRM 21.7.13.7.3.7.3 for input requirements.
    Location-Street-Address See IRM 21.7.13.7.3.7.4 for input requirements.
    Location-City/State/Zip See IRM 21.7.13.7.3.7.5 for input requirements.
    Filing-Requirements The filing requirement is the tax return that needs to be filed for a plan.
    Enter a 945 filing requirement of 1 for distribution, if applicable.
    See IRM 21.7.13.5.7.6.1 for additional information on filing requirements for plans.
    See IRM 21.7.13.7.3.9 for more information on general filing requirements.
    Notice-Information-Cd See IRM 21.7.13.5.7.6.2 for the appropriate code to input.
    Reason-Applied The reason applied (Form SS-4, Line 10) is used when the MFI is B or O.
    See IRM 21.7.13.7.3.20 for a complete list of Reason Applied Codes.
    Phone The 10 digit telephone number of the plan administrator, if provided.
    Prior-EIN If the MFI is B and the taxpayer applied for an EIN for either this or another business, enter Y in this field.
    Business Location County and State County and State where business is located
    See IRM 21.7.13.7.3.24.
    Type of Entity
    Type of Entity Remarks
    Form SS-4, Line 9a
    See IRM 21.7.13.7.3.25.
    Reason for Applying Message Form SS-4, Line 10
    See IRM 21.7.13.7.3.26.
    Principal Business Activity Checkbox Input "06" .
    Principal Business Activity Remarks Leave blank.
    Principal Merchandise Sold or Service Enter "Employer Plan." See IRM 21.7.13.3.2.5.
    Prior EIN If present
    See IRM 21.7.13.7.3.30.
    Remarks
    • The method by which the request was received ("Per Fax," "Per Mail," or "Per Phone" [Caller’s Name and Phone number]), and

    • Any other pertinent information about the account, if applicable

21.7.13.5.7.6.1  (10-01-2005)
Master File Indicator and Filing Requirements: Plans

  1. Use the table below to determine the appropriate Master File indicator (MFI) and filing requirements.

    If the entity type is Then the MFI is
    For a plan administrator or plan administrative committee O with no filing requirements.
    For an employee benefit funds/trust without employees O with no filing requirements.
    For an employee benefit funds/trust that
    • expects to have employees in the next 12 months, and

    • is not liable for non-payroll income tax withholding

    B with a 941 or 944 (if appropriate) filing requirement of 01 and a 940-1.
    For an employee benefit funds/trust, and the taxpayer indicates that the application is being submitted to comply with the requirements of the Tax Equity and Fiscal Responsibility Act (TEFRA) B with a 945 filing requirement of 1.

    Note:

    If a previously assigned EIN has fallen off the system due to inactivity, reestablish the account using CC BNCHG. See IRM 21.7.13.4.2.6.

21.7.13.5.7.6.2  (10-01-2005)
Notice Information Code: Employer Plans

  1. Use the table below to determine the appropriate notice information code.

    If the Then enter notice information code
    Administrator Identification Number (AIN) is being issued from Form SS-4 G.
    Employee benefit funds/trust is issued from Form SS-4 H.

    Note:

    This is an Employer Plan.

    AIN is assigned as a result of a phone call to the EIN toll-free telephone service program L.
    Employee benefit funds/trust is issued as a result of a phone call to the EIN toll free telephone service program M.

    Note:

    If you use M, also use ESIGNU to stop any repeat notices.

    Employee Plan Master File (EPMF) is established as a result of a phone call to the EIN toll free telephone service program K.

21.7.13.5.8  (10-01-2005)
EIN Assignment: Trusts

  1. This subsection contains information on assigning EINs for trusts, including:

    • Definition of a trust (IRM 21.7.13.5.8.1.)

    • Individuals authorized to receive EINs for trusts (IRM 21.7.13.5.8.2.)

    • Determining whether the trust needs an EIN (IRM 21.7.13.5.8.3.)

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • Research before assigning an EIN to a trust (IRM 21.7.13.5.8.4.)

    • Trusts filing as an estate (IRM 21.7.13.5.8.5.)

    • CC ESIGN input for a trust (IRM 21.7.13.5.8.6.)

21.7.13.5.8.1  (10-01-2005)
Definition: Trusts

  1. A trust is a legal entity that:

    • Is created under State law

    • Is taxed under federal law in which one party holds assets for the benefit of another, and

    • Can be created to do one act or a series of acts.

  2. The table below describes associated terms and types of trusts.

    Term Definition
    Fiduciary
    • Trustee of a trust, or

    • Executor, executrix, administrator, administratrix, personal representative, or person in possession of a property of a decedent

    Beneficiary A person designated as the recipient of funds or other property under a trust or an estate
    Corpus The principal sum of the capital of a trust or an estate, as distinguished from interest or income
    Maker/grantor The person(s) or organization that
    • Originated the trust, or

    • Has control over the trust

    Simple Trust A trust
    • For which the trust instrument requires that all income be distributed currently, with no authority to make charitable contributions or distribute amounts allocated to the corpus of the trust, and

    • That is a simple trust only for a year in which it distributes income and makes no other distributions to beneficiaries

      Note:

      When a trust does not meet these requirements for a year, it is a complex trust.

    Complex Trust A trust which, for the taxable year, does not qualify as a simple trust
    Grantor Trust A trust that
    • Is set up by a living person or organization, or created by a will, or

    • Is set up so that the income from the trust is taxable income of the grantor

    Non-taxable grantor trusts do not report income, deductions, and credits on Form 1041, U.S. Income Tax Return for Trusts and Estates

    Note:

    The grantor may file Form 1041 for informational purposes only.

    Intervivos Trust A trust established by a grantor during his/her lifetime.
    Revocable Trust The grantor:
    • Has control of the trust (for example, has power to repeal or annul), and

    • Pays the taxes of the trust on his/her Form 1040

      Note:

      The grantor files Form 1041 for informational purposes only.

    Irrevocable Trust The grantor has no control of the trust and the trust pays the taxes.
    Testamentary Trust A testamentary trust is created by a will, which begins its existence upon the death of the person making the will, when property is transferred from the decedent's estate. Testamentary trusts are generally simple or complex trusts. A testamentary trust is irrevocable by definition, as it comes into being at the death of the grantor. It is also known as a "trust under the will" .
    Residual Trust A trust set up to receive the part of an estate that remains after the payment of all debts, charges, devices, and bequests to entities other than the beneficiary
    Conservatorship A trust set up for an incompetent person
    Guardianship/Custodianship A trust set up for a minor or incapacitated person
    Ancillary and Domiciliary Trust Returns A trust which exists in a foreign state because the grantor is domiciled (resides) in another state
    Family Estate Trust
    • A trust instrument provides evidence of ownership, such as certificates of beneficial interest in the trust.

    • The grantor is a trustee and executive officer; and

    • The corpus and undistributed income are distributed to the owners after the trust is terminated.

      Note:

      This is also known as a family, family estate, pure, equity, equity pure, prime, or constitutional trust.

    Generation Skipping Trust A trust with younger generation beneficiaries who are more than one generation younger than the grantor’s generation. 
    Pooled Income Trust (also known as Split Interest Trust) A split interest trust with a:
    • Remainder interest for a public charity, and

    • Life income interest retained by a donor or for another person

    Clifford Trust A grantor type trust where the assets are placed in a trust but there is still some ownership. It is taxable to the grantor.
    Non-Explicit Trust
    • An arrangement that has substantially the same effect as a trust. It is treated as a trust even though it is not an explicit trust.

    • Non-explicit trusts do not include the decedent’s estate.
      Examples: Insurance and annuity contracts, arrangements involving life estates and remainders

    Non-exempt Charitable Trusts A trust that is set up for a charitable purpose but that is not eligible for exempt status

21.7.13.5.8.2  (06-06-2013)
Individuals Authorized to Receive EINs: Trusts

  1. Established EINs can be disclosed to:

    • A grantor (only when the trust is a grantor trust. See IRM 21.7.4.4.1.1.3, Types of Trusts for more information on a grantor trust.)

    • A trustee

    • A beneficiary having a material interest (must be submitted in writing with proof of material interest, such as a copy of the will), or

    • An authorized representative

  2. EINs must not be disclosed to a third party without a valid Form 2848, Form 8821, or taxpayer signed Form SS-4. See IRM 21.7.13.3.3 for more information on third party disclosure.

21.7.13.5.8.3  (10-01-2011)
Determining the Need for an EIN: Trusts

  1. Use the table below to determine if an EIN is needed.

    Note:

    A change of beneficiaries or trustee does not mean a new EIN is required.

    If Then
    A new trust entity is created Assign an EIN.
    The trust becomes irrevocable following death Assign an EIN.
    An estate changes to a testamentary trust Assign an EIN.
    A trust changes to an estate Assign an EIN.
    A living or intervivos trust changes to a testamentary trust Assign an EIN.
    A living trust is terminated by distributing its property to a residual trust Assign an EIN.
    The grantor/trustee for a grantor trust
    • Was created in a tax year beginning on or after January 1, 1981, and

    • Meets specific criteria (see Form 1041 instructions)

    An EIN is not required, but may be assigned. Inform the grantor/trustee that he/she must:
    • Furnish his/her Social Security Number (SSN) to payers of income, and

    • Report all items of income, deduction, and credit from the trust on his/her Form 1040.

    Note:

    The trust is not required to file Form 1041.

    A grantor trust is located in the U.S. and has all assets located in the U.S. and either:
    • The same individual is both grantor and trustee (or co-trustee) of the trust, or

    • The individual is treated as the owner of all trust assets under IRC § 676 (power to revoke) for the tax year

    An EIN is not required, but may be assigned. Inform the grantor/trustee that he/she:
    • Must furnish his/her SSN to payers of income, and

    • Report all items of income, deduction, and credit from the trust on his/her Form 1040.

    A revocable trust has:
    • A husband and wife as the sole grantors

    • One spouse as trustee or co-trustee with a third party

    • Both spouses as trustee/co-trustee with a third party

    • One or both spouses treated as the owners of all trust assets under IRC § 676 for the tax year, or

    • A husband and wife filing a joint income tax return for the tax year

    Do not assign an EIN.
    Instead, inform the trustee that he/she must:
    • Furnish his/her SSN to payers of income, and

    • Report all items of income, deduction, and credit from the trust on his/her Form 1040.

    The trust is a Miller type trust Do not assign an EIN. Instead, inform the trustee that he/she must:
    • Use the SSN of the beneficiary or trustee to report trust activities, and

    • Provide information such as the SSN, BOD, closing month of accounting year, principal activity, and the market to which they sell their product or services, if not already provided on Form SS-4 under Treasury Regulation 301.6109-1(d)(2).

    Note:

    Miller Trusts are treated as grantor trusts under IRC § 671.

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

21.7.13.5.8.3.1  (10-01-2009)
Questionable Trusts

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ "
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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    ≡ ≡

21.7.13.5.8.4  (10-02-2008)
Research Before Assigning an EIN: Trusts

  1. Follow the steps in the table below to research a trust before assigning an EIN.

    Step Action
    1 Validate the grantor/trustor, SSN, ITIN, or EIN using:
    • CC INOLE

    • CC NAMEI

    • CC NAMES

    • CC NAMEE

    See IRM 21.7.13.4.2.

    Note:

    If you are unable to locate or validate a TIN, contact the taxpayer by phone, fax, or mail to resolve the issue.

    Exception:

    A foreign individual is not required to have an ITIN, but the EIN will still be assigned. See IRM 21.7.13.3.2.7.

    2 Research the trust name using:
    • CC NAMEB

    • CC NAMEE

    • CC ENMOD, and

    • CC INOLE

    Example:


    CC NAMEB: Alabaster, Mich
    CC NAMEE: Mich]Alabaster or Alabaster Mich

    See IRM 21.7.13.4.2.
    3 Did you find an EIN?
    • If yes, verify that the EIN is a valid number. See IRM 21.7.13.4.2.4.

    • If no, proceed to ESIGN to assign an EIN.

21.7.13.5.8.5  (10-01-2005)
Trusts Filing as an Estate

  1. If the entity type selected on Form SS-4 is trust or estate, establish the entity on BMF with a filing requirement of Form 1041.

    Note:

    This will generate a 6/7 million series number.

  2. The trust must have filing as an estate under IRC § 645 entered in the Primary Name field on ESIGN.

  3. Trusts can file as estates under IRS Notice 2001-26.

21.7.13.5.8.6  (10-01-2013)
CC ESIGN Input: Trusts

  1. This subsection contains information about completing fields specific to a trust. See IRM 21.7.13.7.3 for general input instructions.

    Field Description of Input Data
    Master-File Ind. The Master File indicator (MFI) is:
    • B if there are filing requirements input on ESIGN

    • O if there are no filing requirements input on ESIGN

    See IRM 21.7.13.7.3.3.
    Loc-Cd Input the valid two-digit EIN prefix for the campus. See IRM 21.7.13.2.4.

    Note:

    The last two positions of the field display the Area Office Code (00).

    Name-Ctrl Name control is the first four characters of an individual’s last name.

    Note:

    Michael I Azal ea Trust, enter AZAL.


    See IRM 21.7.13.5.8.6.1 for exceptions to Trust name controls.
    For more information on inputting Name Control, see Document 7071-A, BMF Name Control Job Aid.

    Exception:

    Trusts established via the internet follow corporate name line rules.
    - The system cannot distinguish a name (first or last) from other words in the trust name.
    - Taxpayers are provided with examples showing how to enter the trust name.
    - The application will move specific trust noise phrases to the end of the primary name line.
    However, regardless of how the taxpayer enters the information, the first four valid characters entered by the taxpayer establish the name control.

    Primary-Name The Primary Name line must include the mandatory trust abbreviations listed. See IRM 21.7.13.5.8.6.2.

    Note:

    If the taxpayer uses a different abbreviation, enter his/her abbreviation.


    For Estates and Trusts, any information in the primary name line that is in front of the taxpayer's name must be moved behind the name.

    Example:

    Insurance Trust of John Doe
    JOHN DOE INS TR

    Sort-Name The Sort Name is always the individual trustee’s or personal representative’s name. Enter the name as indicated by the taxpayer followed by TTEE. If there is more than one trustee and it is not possible to enter all the trustees as the Sort Name, list the maximum number of names and add the phrase ET AL TTEE. Do not use a bank, mortgage company, or corporation as the Sort Name. Instead, enter it as the In-Care of Name.
    Care-of-Name If a company is the trustee, enter the company name on the care of line (as indicated by the taxpayer), followed by TTEE.
    Mail-Street-Or-Foreign-City/Zip See IRM 21.7.13.7.3.7.2 for input requirements.

    Note:

    The business location address for a trust can be a P.O. Box.

    Mail-City/State/Zip Or-Foreign-Country See IRM 21.7.13.7.3.7.3 for input requirements.
    Location-Street-Address See IRM 21.7.13.7.3.7.4 for input requirements.
    Location-City/State/Zip See IRM 21.7.13.7.3.7.5 for input requirements.
    Filing-Requirements
    • Assign FR 1041-1 to Trusts and Estates. (See exceptions below.) See IRM 21.7.13.7.3.9.

    • If employees are indicated, establish a FR 1041-1 and 941-01 or 944-01 (if appropriate) and 940-1. If agricultural employees are indicated, establish a 943 FR.

    Exception:

    If the taxpayer annotates Regulation 301.7701-4, establish a FR of 1065-1. These types of business arrangements are not classified as trusts under the Internal Revenue Code. Also Common Trust Funds under IRC § 584 are assigned Form 1065 filing requirements.

    FYM
    • A fiscal year month (FYM) must be entered for trusts with filing requirements.

    • For filing requirement 1041, enter 12 (December) as the FYM.

    • Enter FYM of 12, unless taxpayer cites Treas. Reg. § 1.645-1(c).


    See IRM 21.7.13.7.3.10.
    Xref-TIN-Type SSN/ITIN = 0
    EIN = 2
    SSN/ITIN/EIN Grantor's X-REF SSN/ITIN/EIN from Form SS-4 , Line 7b or 9a
    See IRM 21.7.13.3.2.7 for important information on foreign entities/persons.
    Operational Date The business operational date (BOD) is the later of, the date the trust was created or the date the trust was funded. If none is provided on Line 11, use the current month and year.
    Notice-Information-Cd The notice information code (NIC) is a required field only if a notice other than CP 575 is desired.
    See IRM 21.7.13.7.3.13.
    Reason-Applied The reason applied, Form SS-4, Line 10, is used when the MFI is B or O.
    See IRM 21.7.13.7.3.20 for a complete list of Reason Applied Codes.
    Phone The 10 digit telephone number of the grantor, fiduciary, or personal representative.
    Prior-EIN Indicator If the MFI is B and the taxpayer applied for an EIN for either this or another business (taxpayer has checked the "yes" box), enter Y in this field.
    Business Location County and State County and State where business is located.
    See IRM 21.7.13.7.3.24.
    Type of Entity
    Type of Entity Remarks
    Input "10"
    See IRM 21.7.13.7.3.25.
    Reason for Applying Message Form SS-4, Line 10
    See IRM 21.7.13.7.3.26.
    Principal Business Activity Checkbox Enter "06."
    Principal Business Activity Remarks Leave blank.
    Principal Merchandise Sold or Service Input "Trust Administration"
    See IRM 21.7.13.3.2.5.
    Prior EIN If present
    See IRM 21.7.13.7.3.30.
    Remarks
    • The method by which the request was received ( "Per Fax," "Per Mail," or "Per Phone" [Caller’s Name and Phone number]), and

    • Any other pertinent information about the account, if applicable

21.7.13.5.8.6.1  (10-01-2005)
Exception Name Controls : Trusts

  1. Use the table below to enter Name Control for exceptions to the trust Name Control rules.

    If the trust Then
    Is an entity other than an individual Use the first four characters of the entity's name.
    Example: Daisy Corp. Employee Benefit Trust, enter DAIS.
    Is a GNMA Pool Use the first four digits of the trust number. If there are fewer than four digits in the trust number, use the letters GNMA or FNMA.
    Note: Disregard any leading zeros and/or trailing alphas.
    Example: GNMA Pool 0001, enter 1GNM and GNMA Pool 0100, enter 100G.
    Is a split interest trust, and files Form 5227 , Split Interest Information Return Use trust Name Control rules, even if the fund or foundation is part of the organization’s name.
    Does not provide specific trust information such as corporate name, grantor, etc. Use the first four characters of the beneficiary's last name.
    Example: Irrevocable Trust FBO Laura Chatfield, enter CHAT.
    Organization’s name contains both Trust/Fund and an individual’s name Use trust Name Control rules.

21.7.13.5.8.6.2  (03-11-2014)
Mandatory Trust Abbreviations Primary Name: Trusts

  1. The following list contains mandatory abbreviations to be used when assigning an EIN to a trust:

    • Administrator – ADM

    • Dated Jan. 16, 1987 – 01161987

      Note:

      Do not enter date/dated or the alpha month.

    • Executor/Executrix – EX

    • Family – FAM

    • Fiduciary – FID

    • For the Benefit of , F/B/O, or F B O – FBO

    • Funeral – FNRL

    • Insurance – INS

    • Intervivos – INTRVS

    • Irrevocable – IRRV

    • Marital – MRTL

    • Non-Exempt Charitable – NECT

    • Personal Representative – PER REP

    • Revocable – RVOC

    • Successor - SUCC

    • Testamentary – TEST

    • Trust – TR

    • Trustee – TTEE

    • Under agreement –Under agreement with - U/A - UA

    • Under the will of – Under will - U/W - UW

    • Under Trust Agreement – UTA

    • Voluntary Employee Benefit Association – VEBA

  2. The table below contains procedures to obtain specific Name trust information:

    Step Action
    1 Contact the taxpayer by telephone to obtain the missing information.
    2 Were you able to make contact?
    • If yes, this ends the procedure.

    • If no, correspond with taxpayer using Letter 45C.

21.7.13.5.9  (05-17-2010)
EIN Assignment: Bankruptcy Estate

  1. This subsection contains information on assigning EINs for bankruptcy estates, including:

    • Definition of a bankruptcy estate (IRM 21.7.13.5.9.1)

    • Individuals authorized to receive EINs for bankruptcy estates (IRM 21.7.13.5.9.2)

    • Determining whether the bankruptcy estate needs an EIN (IRM 21.7.13.5.9.3)

    • Research before assigning an EIN to a bankruptcy estate (IRM 21.7.13.5.9.4)

    • CC ESIGN input for a bankruptcy estate (IRM 21.7.13.5.9.5)

21.7.13.5.9.1  (05-17-2010)
Definition of a Bankruptcy Estate

  1. A bankruptcy estate is a separate and distinct taxable entity from the individual debtor, created when an individual debtor files for bankruptcy under Chapter 7 or 11. When an individual files for bankruptcy under these chapters of the bankruptcy code, a separate estate is created consisting of property held by the debtor as of the beginning of the case. Under some circumstances, this estate also consists of property acquired by the debtor and the estate after commencement of the case.

  2. The table below describes associated terms and types of bankruptcy estates:

    Term Definition
    Chapter 7 A liquidating bankruptcy case in which the debtor turns over all non-exempt property to the bankruptcy trustee, who then converts it to cash for distribution to the creditors.
    Chapter 11 A reorganization bankruptcy case in which debtors (individuals, corporations, or partnerships) are allowed to restructure (reorganize) their debts rather than liquidating their business. The debtor usually remains in possession of the assets (called a debtor-in-posession or DIP) and has all the fiduciary duties and responsibilities of a trustee. A trustee can be appointed by the bankruptcy court if the creditor can show cause. A debtor may also choose to liquidate assets in a Chapter 11 case.
    Chapter 12 Adjustments of Debts of a Family Farmer with Regular Annual Income. This is a chapter designed to enable a debtor who is a family farmer to reorganize rather than liquidate his or her farming operation. A family farm can be a sole proprietor, a partnership, or a closely held corporation. Under Chapter 12, a trustee is appointed by the U.S. Trustee to act in each case. The debtor proposes a plan of reorganization to repay the creditors. The bankruptcy code limits the amount and percentage of debt allowed under this plan, as well as the income derived from farming operations.
    Chapter 13 Adjustment of Debts of an Individual with Regular Income. Only individuals, including self-employed individuals, with regular income may file for bankruptcy under this chapter. There are specific limits as to the kind and amount of debt that an individual may have to qualify. In Chapter 13, the debtor makes regular payments to creditors through the trustee under this plan. The debtor has three to five years in which to execute the plan and pay off creditors, after which he or she will be discharged of the debt. Chapter 13 petitions must be voluntary.

21.7.13.5.9.2  (05-17-2010)
Individuals Authorized to Receive EINs: Bankruptcy Estate

  1. Established EINs can be disclosed to:

    • The bankrupt individual

    • The trustee, or

    • An authorized representative

  2. EINs must not be disclosed to a third party without a valid Form 2848, Form 8821, or a taxpayer signed Form SS-4. SeeIRM 21.7.13.3.3 for more information on third party disclosure.

21.7.13.5.9.3  (05-17-2010)
Determining the Need for an EIN: Bankruptcy Estates

  1. Use the table below to determine if an EIN is needed.

    Note:

    A change of trustee does not mean a new EIN is required.

    If Then
    A new bankruptcy estate has been created under Chapter 7 or Chapter 11 Assign an EIN.
    A new bankruptcy estate has been created under Chapter 12 or Chapter 13 Do not assign an EIN. A bankruptcy estate created under Chapter 12 or Chapter 13 is not treated as a separate entity for tax purposes.
    A new bankruptcy estate has been created and more than one individual's name is listed on Line 1 of the Form SS-4 Assign an EIN to each bankrupt individual.
    A corporation is in bankruptcy, or a fiduciary is appointed in a state insolvency proceeding. Do not assign an EIN. Change or add a Sort Name to show the receiver's, trustee's or debtor in possession's name.
    A partnership files bankruptcy Do not assign an EIN. Add a Care of Name to show the receiver's, trustee's or debtor in possession's name.
    A sole proprietor files bankruptcy Assign an EIN for a bankruptcy estate. Do not assign another sole proprietor EIN to the taxpayer in bankruptcy.

21.7.13.5.9.4  (05-17-2010)
Research Before Assigning an EIN: Bankruptcy Estate

  1. Follow the steps in the table below to research an EIN request before assigning a number.

    Step Action
    1 Validate the grantor (bankrupt individual), SSN, or ITIN using:
    • CC INOLE

    • CC NAMEI

    • CC NAMES

    • CC NAMEE

    SeeIRM 21.7.13.4.2.

    Note:

    If you are unable to locate or validate a TIN, contact the taxpayer by phone, fax, or mail to resolve the issue.

    Exception:

    A foreign individual is not required to have an ITIN, but the EIN will still be assigned. SeeIRM 21.7.13.3.2.7.

    2 Research the bankruptcy estate name using:
    • CC NAMEB

    • CC NAMEE

    • CC ENMOD, and

    • CC INOLE

    Example:


    CC NAMEB: Alabaster, Mich
    CC NAMEE: Mich]Alabaster or Alabaster Mich

    See IRM 21.7.13.4.2.
    3 Did you find an EIN?
    • If yes, verify that the EIN is a valid number. See IRM 21.7.13.4.2.4.

    • If no, proceed to ESIGN to assign an EIN.

21.7.13.5.9.5  (10-01-2013)
CC ESIGN Input: Bankruptcy Estate

  1. This subsection contains information about completing fields specific to a bankruptcy estate. See IRM 21.7.13.7.3 for general input instructions

    Field Description of Input Data
    Master-File Ind. The Master File indicator is always B.
    Loc-Cd Input the valid two-digit EIN prefix for the campus. See IRM 21.7.13.2.4.

    Note:

    The last two positions of the field display the Area Office Code (00).

    Name-Ctrl The Name Control is the first four characters of the bankrupt individual's last name. For more information on inputting Name Control, see Document 7071-A, BMF Name Control Job Aid.
    Primary -Name The Primary Name must include the name of the bankrupt individual's name followed by "Bankruptcy Estate" . Example: Michael Alabaster Bankruptcy Estate.

    Note:

    If the application indicates more than one bankrupt individual, assign an EIN for each bankrupt individual.

    Sort-Name If the case number is provided on Line 3 of the Form SS-4, input the case number on the sort name line. If the case number is not provided, place the trustee's (if an individual) name on the sort name line followed by TTEE.
    Care-of-Name If a case number has been input on the sort name line, input the trustee's (if an individual) name on the care of name line followed by TTEE. If the trustee is a company, input the trustee's name on the care of name line followed by TTEE.
    Mail-Street-Or-Foreign-City/Zip See IRM 21.7.13.7.3.7.2 for input requirements.
    Mail-City/State/Zip Or-Foreign-Country See IRM 21.7.13.7.3.7.3 for input requirements.
    Location-Street-Address See IRM 21.7.13.7.3.7.4 for input requirements.
    Location-City/State/Zip SeeIRM 21.7.13.7.3.7.5 for input requirements.
    Filing Requirements Input filing requirements as follows:
    • Enter a 1041 filing requirement of 1.

    FYM
    • A fiscal year month (FYM) must be entered for bankruptcy estates.

    • For filing requirement 1041, enter 12 (December) as the FYM.

    XREF-TIN-Type The cross reference TIN type for an SSN/ITIN is "0" .
    SSN/ITIN/EIN The SSN/ITIN is located on Line 7b of Form SS-4.
    See IRM 21.7.13.3.2.7 for important information on foreign entities/persons.
    Business-Operational-Date The business operation date (BOD) is the date the taxpayer has entered on line 11 of the Form SS-4. When taking an EIN application over the phone, and the taxpayer does not know what their BOD is, ask for the date when the petition was filed for the bankrupt individual.
    • If Line 11 of Form SS-4 is blank (when working paper cases), use the signature line date or the current month and year.

    Reason-Applied Form SS-4, Line 10.
    See IRM 21.7.13.7.3.20 for a complete list of Reason Applied Codes.
    Phone The 10 digit telephone number of the fiduciary, if provided.
    Prior-EIN If the taxpayer applied for an EIN for either this or another business, and has marked the "yes" box, enter Y in this field.
    Business Location County and State County and State where business is located
    See IRM 21.7.13.7.3.24.
    Type of Entity
    Type of Entity Remarks
    Input "07" as the type of entity and enter "Bankruptcy" as the type of entity remarks.
    Reason for Applying Message Form SS-4, Line 10
    See IRM 21.7.13.7.3.26.
    Principal Business Activity Checkbox Input "09"
    Principal Business Activity Remarks Input "Trust Admin"
    Principal Merchandise Sold or Service Input "Trust Administration"
    See IRM 21.7.13.3.2.5.
    Prior EIN If present
    See IRM 21.7.13.7.3.30.
    Remarks
    • The method by which the request was received ("Per Fax," "Per Mail," or "Per Phone" [Caller’s Name and Phone number]), and

    • Any other pertinent information about the account, if applicable

21.7.13.5.10  (10-01-2014)
EIN Assignment: Real Estate Mortgage Investment Conduit (REMIC)

  1. This subsection contains information on assigning EINs for a real estate mortgage investment conduit (REMIC), including:

    • Definition of a REMIC (IRM 21.7.13.5.10.1.)

    • Individuals authorized to receive EINs for REMIC (IRM 21.7.13.5.10.2)

    • Determining whether the REMIC needs an EIN (IRM 21.7.13.5.10.3.)

    • Research before assigning an EIN to a REMIC (IRM 21.7.13.5.10.4)

    • Form 1066 REMIC tax return (IRM 21.7.13.5.10.5); and

    • CC ESIGN input for REMIC (IRM 21.7.13.5.10.6.)

21.7.13.5.10.1  (10-01-2005)
Definition: REMIC

  1. A REMIC is a real estate mortgage investment conduit.

  2. Some associated terms for REMIC are:

    • Mortgage trusts

    • Mortgage securities

    • Asset investors trusts

21.7.13.5.10.2  (10-01-2005)
Individuals Authorized to Receive EINs: REMIC

  1. Use the table below to determine the individuals authorized to receive an EIN.

    If the REMIC… Then disclose the EIN to…
    Is a corporation A corporate officer or an authorized representative.
    Is a trust The trustee or an authorized representative.
    Has only segregated pools of assets Any person who signs Form 1066 of the entity owning the assets of the REMIC under applicable state law or an authorized representative.
  2. EINs must not be disclosed to a third party without a valid Form 2848, Form 8821, or a signed Form SS-4. See IRM 21.7.13.3.3 for more information on third party disclosure.

21.7.13.5.10.3  (10-01-2005)
Determining the Need for an EIN: REMIC

  1. Each REMIC must have its own EIN.

  2. A corporation, partnership, trust, etc. cannot use its EIN. A new EIN must be issued.

  3. A new EIN must be assigned if the account found during research has a filing requirement of Form 1041, Form 1065, Form 1120, etc.

21.7.13.5.10.4  (10-01-2005)
Research Before Assigning an EIN: REMIC

  1. Follow the steps in the table below to research a REMIC before assigning an EIN.

    Step Action
    1 Determine whether the REMIC has an EIN, using:
    • CC NAMEB, and

    • CC NAMEE.

    See IRM 21.7.13.4.2.
    2 Did you find an EIN?
    • If yes, verify that the EIN is a valid number. SeeIRM 21.7.13.4.2.4.

    • If no, proceed to ESIGN to assign an EIN.

21.7.13.5.10.5  (10-01-2005)
Form 1066 REMIC Tax Return

  1. Form 1066, U.S. Real Estate Mortgage Investment Conduit Income Tax Return, is filed to:

    • Report the income, deductions, and gains/losses from the operation of a REMIC, and

    • Report and pay tax on net income from prohibited transactions

  2. This return is filed annually and must be filed by April 15 each year. All taxpayers filing this return must have a calendar year tax year.

  3. An entity that elects to be treated as a REMIC for its first tax year and meets the requirements of IRC § 860D(a) must file Form 1066.

21.7.13.5.10.6  (10-01-2013)
CC ESIGN Input: REMIC

  1. The table below describes the fields and the entries for REMICs. See IRM 21.7.13.7.3 for general input instructions.

    Field Description of Input Data
    Master-File Ind. The Master File indicator (MFI) is B.
    Loc-Cd Input the valid two-digit EIN prefix for the campus. See IRM 21.7.13.2.4.

    Note:

    The last two positions of the field display the Area Office Code (00).

    Name-Ctrl Name Control is the first four characters of the REMIC name.
    Examples:
    • STRIped Tree Mortgage Pass-Through Certificate Series

    • DAISy Asset Investors TR 1 Rose TR 1, Series A

    For more information on inputting Name Control, see Document 7071-A, BMF Name Control Job Aid.
    Primary-Name Always enter the word REMIC at the end of the Primary Name. Obtain the information for entering the REMIC name from Form SS-4, Line 1. Use corporation Name Control rules for entering name lines and establishing the entity. See IRM 21.7.13.5.2.6.
    Sort-Name The Sort Name is the REMIC’s series or trust number, if provided. Using this number as a Sort Name makes researching these entities easier.
    Care-of-Name The In-Care of Name is the business name, if it is listed as a trustee. If the trustee is a company, input the trustee's name on the care of name line followed by TTEE.
    Mail-Street-Or-Foreign-City/Zip See IRM 21.7.13.7.3.7.2 for input requirements.
    Mail-City/State/Zip Or-Foreign-Country See IRM 21.7.13.7.3.7.3 for input requirements.
    Location-Street-Address See IRM 21.7.13.7.3.7.4 for input requirements.
    Location-City/State/Zip See IRM 21.7.13.7.3.7.5 for input requirements.
    Filing-Requirements Enter a Form 1066 filing requirement of 1.

    Note:

    No other filing requirements can be present.

    FYM The fiscal year month (FYM) is always 12 (December) for a REMIC. This information will automatically be generated.
    XREF-TIN-Type The cross reference TIN type is used to identify if the number is an EIN or a SSN/ITIN. Enter the number:
    • 0 for SSN/ITIN

    • 2 for EIN

    SSN/ITIN/EIN The SSN/ITIN or EIN is located on Line 7b of Form SS-4. If SSN/ITIN/EIN is present, pick it up. Otherwise, it is not required.
    Business Operational Date The business operational date is the start date for the REMIC. If Line 11 of Form SS-4 is blank, enter the current month and year.
    Reason-Applied Form SS-4, Line 10
    See IRM 21.7.13.7.3.20 for a complete list of Reason Applied Codes.
    Phone The 10 digit telephone number of the business owner, if provided.
    Prior-EIN If the taxpayer applied for an EIN for either this or another business (taxpayer has checked the "yes" box on Line 18), enter Y in this field.
    Business Location County and State County and State where business is located
    See IRM 21.7.13.7.3.24.
    Type of Entity Enter "13."
    Principal Business Activity Checkbox Enter "06."
    See IRM 21.7.13.3.2.5.
    Principal Business Activity Remarks Leave blank.
    Principal Merchandise Sold or Service Enter "REMIC."
    Prior EIN If present.
    See IRM 21.7.13.7.3.30.
    Remarks
    • The method by which the request was received ("Per Fax," "Per Mail," or "Per Phone" [Caller’s Name and Phone number]), and

    • Any other pertinent information about the account, if applicable

21.7.13.5.11  (10-01-2014)
EIN Assignment: Unincorporated Business Organizations (UBOs) and Business Trust Organizations (BTOs)

  1. This subsection contains information on assigning EINs for Unincorporated Business Organizations (UBO) and Business Trust Organizations (BTO), including:

    • Definitions of UBOs and BTOs (IRM 21.7.13.5.11.1)

    • Tax classification for UBOs and BTOs (IRM 21.7.13.5.11.2.1)

    • Filing requirements for UBOs and BTOs (IRM 21.7.13.5.11.2.2)

    • Individuals authorized to receive EINs for UBOs and BTOs (IRM 21.7.13.5.11.3)

    • Determining whether the UBO or BTO needs an EIN (IRM 21.7.13.5.11.4)

21.7.13.5.11.1  (10-01-2008)
Definitions - UBO and BTO

  1. A UBO is an unincorporated business organization.

  2. A BTO is a business trust organization. This term and the terms "Massachusetts Business Trust" , pure trust, and constitutional trust are often used interchangeably. The term "business trust" is not used in the Internal Revenue Code. The regulations require that trusts operating a trade or business be treated as a corporation, partnership, or sole proprietorship, if the grantor, beneficiary, or fiduciary materially participates in the operations or daily management of the business. If the grantor maintains control of the trust, then grantor trust rules will apply. Otherwise, the trust would be treated as a simple or complex trust, depending on the trust instrument.

21.7.13.5.11.2  (10-01-2005)
Determining Tax Classification and Filing Requirements: UBO and BTO

  1. This subsection contains information on tax classifications and filing requirements for UBOs and BTOs.

21.7.13.5.11.2.1  (10-01-2005)
Tax Classification: UBOs and BTOs

  1. A filing requirement assigned based on a Form SS-4 is not a binding legal determination for the proper tax classification for the entity requesting an EIN. Pursuant to IRC § 6109, the Service is only:

    • Processing the Form SS-4

    • Assigning an EIN, and

    • Informing the taxpayer of the filing requirement

    Note:

    Whether the entity has the correct designation under the Code and regulation is an issue that is best resolved in the audit process. However, if the taxpayer wants to resolve the issue before filing his/her tax return for the first taxable year, the taxpayer must request a private letter ruling.

  2. The CP 575 Notice is generated and sent to the taxpayer assigning the EIN and informing him/her of the filing requirement assigned and also includes:

    • Caveat informing him/her that the tax classification assigned to the entity is based on information furnished from him/her or a representative and is not legally binding on the IRS; and

    • Informs the taxpayer that if he/she wants a determination as to its tax classification, then he/she must seek a private letter ruling from the IRS.

  3. If the taxpayer wants a determination as to its tax classification, he/she may seek a determination by requesting a private letter ruling from the IRS under the procedures set forth in Rev. Proc. 2009-1 (or superseding Rev. Proc. for the year at issue) at the following address:

    Internal Revenue Service
    Attn: CC:PA:LPD:DRU
    P.O. Box 7604
    Ben Franklin Station
    Washington, DC 20024

  4. The default classification for an unincorporated business organization (UBO) with two or more members is a partnership per check-the-box regulations ( Form 8832) effective January 1, 1997. For more information on these regulations, see § 301.7701-3(b) of the Procedure and Administration Regulations.

21.7.13.5.11.2.2  (10-01-2008)
Filing Requirements: UBOs and BTOs

  1. Follow taxpayer intent when assigning filing requirements. If taxpayer intent cannot be determined, use the table below to assign filing requirements.

    If Then
    The entity checks the "trust" box on line 9a of Form SS-4 (regardless of any other possibly contradictory information on Form SS-4) Enter a Form 1041 filing requirement.
    The entity
    • Checks the "other" box on line 9a of Form SS-4 and,

    • Indicates it is a type of business entity, such as a "business trust" , an "unincorporated business organization" , "common law business organization" , or some other designation with the word "business" as part of its name, and

    Establish the entity as a partnership by entering a Form 1065 filing requirement.

    Note:

    If the taxpayer disagrees with the filing requirement, then his/her only option is to file as a corporation (1120), disregarded entity (if one owner), or a trust (1041). Inform him/her that the filing requirement will not be changed, unless he/she notifies the Service of an alternative filing requirement for the entity, by filing Form 8832, Entity Classification Election .

    For more information on entity classification, see § 301.7701-2 through 4 of the Regulations.
    The taxpayer
    • Checks the "Other" box on line 9a of Form SS-4

    • Indicates a pure trust but does not use the word business

    Inform the taxpayer that he/she must file as a trust, using Form 1041.

    Note:

    If the taxpayer believes he/she should not be filing as a trust, inform him/her that the only option is to file as a corporation, partnership, sole proprietor, or disregarded entity.

21.7.13.5.11.3  (10-01-2013)
Individuals Authorized to Receive an EIN: UBOs and BTOs

  1. Normal disclosure rules based on the entity type should be followed in determining individuals authorized to receive an EIN.

  2. EINs must not be disclosed to a third party without a valid Form 2848, Form 8821, or taxpayer signed Form SS-4. See IRM 21.7.13.3.3 for more information on third party disclosure.

21.7.13.5.11.4  (01-06-2014)
Determining the Need for an EIN: UBOs and BTOs

  1. Follow the steps in the table below to determine if an EIN is needed for a UBO/BTO.

    Note:

    Ensure all required information is provided including the SSN/ITIN of the trustee, grantor, or manager of the entity.

    Step Action
    1 Verify that the SSN/ITIN provided is valid for the person specified on the application using:
    • CC INOLE

    • CC NAMEI

    • CC NAMES

    See IRM 21.7.13.4.2.
    2 Is the SSN/ITIN valid and is all other required data provided, including type of entity being established?
    • If yes, assign an EIN.

    • If no, notify the taxpayer that an EIN cannot be issued because Treas. Reg. § 301.6109-1(a)(l) states that an EIN is required for business purposes only. Inform the taxpayer that information on Form SS-4, such as SSN/ITIN, business operational date, fiscal year month (FYM), and principal activity is required under § 301.6109-1(d)(2).

21.7.13.5.12  (10-01-2005)
EIN Assignment: Other/Undetermined Entity Types

  1. This subsection contains information on assigning EINs for other or undetermined entity types, including:

    • Individuals authorized to receive EINs for other or undetermined entity types (IRM 21.7.13.5.12.1)

    • Determining tax classification for other or undetermined entity types (IRM 21.7.13.5.12.2)

    • Research before assigning an EIN to other or undetermined entity types (IRM 21.7.13.5.12.3); and

    • CC ESIGN input for other or undetermined entity types (IRM 21.7.13.5.12.4)

21.7.13.5.12.1  (10-01-2013)
Individuals Authorized to Receive an EIN: Other/Undetermined Entity

  1. EINs may only be disclosed to parties legally authorized to act for the entity.

  2. EINs must not be disclosed to third parties without a valid Form 2848, Form 8821, or taxpayer signed Form SS-4.


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