21.7.13  Assigning Employer Identification Numbers (EINs)

Manual Transmittal

August 30, 2013

Purpose

(1) This transmits revised IRM 21.7.13, Business Tax Returns and Non-Master File Accounts - Assigning Employer Identification Numbers (EINs).

Material Changes

(1) This IRM was revised to reflect the following changes:

IRM Reference Material Change
IPU 13U0585 issued 03-21-2013 IRM 21.7.13.2.1 Corrected typographical error
IPU 12U1989 issued 12-27-2012 IRM 21.7.13.2.2.3 Added new subsection for procedures when a date of death is present for a responsible party SSN.
IRM 21.7.13.2.2.3 Added cross reference to guidance on facsimile transmission
IPU 13U0375 issued 02-20-2013 IRM 21.7.13.2.7 Updated text to reflect Central Contractor Registration (CCR) change to System for Award Management.
IPU 13U0375 issued 02-20-2013 IRM 21.7.13.3.2.7 Updated text for relocation of EIN International from Philadelphia to Cincinnati.
IRM 21.7.13.3.2.7 Added language addressing sites receiving EIN international phone calls
IPU 13U0375 issued 02-20-2013 IRM 21.7.13.3.2.11 Updated table to remove Philadelphia as a location for forwarding Forms SS-4.
IPU 12U1989 issued 12-27-2012 IRM 21.7.13.3.3 Added text to reference date of death procedures.
IPU 12U1989 issued 12-27-2012 IRM 21.7.13.3.4.1 Added new error code 115 for date of death to table.
IRM 21.7.13.3.4.1 Changed Home Health Care Service Recipients to Home Care Service Recipients (HCSR)
IPU 12U1989 issued 12-27-2012 IRM 21.7.13.3.5.3 Added text referencing date of death procedures.
IRM 21.7.13.3.5.4 Removed step to advise caller it is beneficial to have a completed Form SS-4 and added language to fax upon taxpayer request
IRM 21.7.13.3.5.7 Removed language regarding using Telephone Transfer Guide (TTG)
IPU 13U0375 issued 02-20-2013 IRM 21.7.13.3.5.5 Updated text to remove reference to Philadelphia.
IPU 13U1055 issued 06-06-2013 IRM 21.7.13.3.5.6.2 Added text addressing callers requesting Employer Identification Number (EIN) verification. Added Caution addressing when additional taxpayer authentication is needed.
IRM 21.7.13.4.2.4 Clarified language regarding sending letter 147C
IPU 12U1989 issued 12-27-2012 IRM 21.7.13.5.1 Added IRM cross-reference.
IPU 12U1989 issued 12-27-2012 IRM 21.7.13.5.2 Added IRM cross-reference.
IRM 21.7.13.5.2.1 Added clarifying language regarding subsidiary filing with parent corporation
IPU 13U0375 issued 02-20-2013 IRM 21.7.13.5.2.5 Updated table to remove reference to Philadelphia
IRM 21.7.13.5.2.6 Added clarifying language regarding filing requirement input for single member entities
IPU 12U1989 issued 12-27-2012 IRM 21.7.13.5.3 Added IRM cross-reference.
IRM 21.7.13.5.3.1 Updated language clarifying definition of a partnership
IRM 21.7.13.5.3.3 Added language clarifying determining partnership filing requirement
IRM 21.7.13.5.4.3.1 Added IRM cross-reference for additional information on limited liability companies (LLCs)
IPU 13U1055 issued 06-06-2013 IRM 21.7.13.5.4.5 Added text addressing suffix for limited liability partnership.
IRM 21.7.13.5.6.1 Added Caution regarding live individuals applying for EINs for their own decedent estates
IRM 21.7.13.5.6.7 Added language clarifying county and state location
IRM 21.7.13.5.7.1 Added language to table regarding Simple 401(k)
IRM 21.7.13.5.7.3 Added 401(k) to plan types listed
IRM 21.7.13.5.7.5.1 Added bullet item if plan administrator box is checked
IPU 12U1989 issued 12-27-2012 IRM 21.7.13.5.8.2 Added text clarifying when a grantor or beneficiary are authorized to receive an EIN.
IPU 13U1055 issued 06-06-2013 IRM 21.7.13.5.8.2 Added cross-reference to additional information on grantor trusts.
IRM 21.7.13.5.8.6 Added language to table regarding adding TTEE to sort name
IRM 21.7.13.5.9.5 Added language to table regarding adding TTEE to care-of-name
IRM 21.7.13.5.10.6 Added language to table regarding adding TTEE to care-of-name
IRM 21.7.13.5.11.3 Added language to clarify individuals authorized to receive the EIN
IRM 21.7.13.5.12.1 Added language to clarify individuals authorized to receive the EIN
IPU 13U0375 issued 02-20-2013 IRM 21.7.13.5.13 Updated text for relocation of EIN International processing from Philadelphia to Cincinnati for paper applications.
IRM 21.7.13.5.13.1 Added language addressing fidelcomiso tax treatment
IPU 13U0375 issued 02-20-2013 IRM 21.7.13.5.13.2 Updated text and table for relocation of EIN processing from Philadelphia to Cincinnati for Commonwealth of the Northern Mariana Islands (CNMI)
IRM 21.7.13.5.13.2 Revised language regarding CNMI employers required to file Form 941
IPU 13U0375 issued 02-20-2013 IRM 21.7.13.5.14 Added Note to clarify existing sole proprietor account should not be updated to add HHCSR to first name line.
IPU 13U0585 issued 03-21-2013 IRM 21.7.13.5.14 Updated Note to remove incorrect statement.
IRM 21.7.13.5.14 Revised language addressing HCSR fiscal agents
IPU 13U0585 issued 03-21-2013 IRM 21.7.13.6.3 Updated text to clarify which EIN a taxpayer should be advised to use if neither has filing requirements
IPU 13U0781 issued 04-22-2013 IRM 21.7.13.6.5.4 Updated text to specify employment codes which are to be referred to Federal, State and Local Governments (FSLG)
IPU 13U1055 issued 06-06-2013 IRM 21.7.13.6.5.6 Updated text addressing Accounts Management employees' authority for name line changes when working EIN paper or phones.
IPU 13U0375 issued 02-20-2013 IRM 21.7.13.7.1 Updated table for address and fax number change from Philadelphia to Cincinnati for International processing.
IRM 21.7.13.7.2.2 Changed Action 61 to Policy Statement P-21-3
IPU 13U0781 issued 04-22-2013 IRM 21.7.13.7.3.6.2.2 Updated symbol typo in the second table
IPU 13U1055 issued 06-06-2013 IRM 21.7.13.7.3.8.1 Removed bullet regarding handling addresses changes.
IPU 13U1055 issued 06-06-2013 IRM 21.7.13.7.3.8.1.3 Removed subsection and renumbered the following subsections.
IPU 13U0375 issued 02-20-2013 IRM 21.7.13.7.3.8.3.2 Updated text for relocation of U.S. Territories paper processing from Philadelphia to Cincinnati.
IRM 21.7.13.7.3.8.3.2 Added Note regarding EIN international phone calls from foreign entities
IPU 13U0375 issued 02-20-2013 IRM 21.7.13.7.3.9.1 Updated table to remove reference to Philadelphia
IPU 13U0375 issued 02-20-2013 IRM 21.7.13.7.3.9.3 Updated table to remove reference to Philadelphia
IPU 12U1989 issued 12-27-2012 IRM 21.7.13.7.3.12.4 Added text to check for date of death prior to assigning an EIN.
IPU 13U0375 issued 02-20-2013 IRM 21.7.13.7.4.2 Updated text to remove reference to Philadelphia
IPU 13U0375 issued 02-20-2013 IRM 21.7.13.7.5.2.6 Updated text to remove reference to Philadelphia
IPU 13U0375 issued 02-20-2013 IRM 21.7.13.7.5.2.7 Updated text to remove reference to Philadelphia
IPU 13U0375 issued 02-20-2013 IRM 21.7.13.7.6.8 Updated table to change from Philadelphia to Ogden for fling requirement input for Form 1120 FSC.
IRM 21.7.13.7.9 Removed paragraph referencing Publication 4248

Effect on Other Documents

IRM 21.7.13 dated August 24, 2012 (effective October 1, 2012) is superseded. This IRM incorporates IPUs 12U1989 (dated 12/27/2012), 13U0375 (dated 02/20/2013), 13U0585 (dated 03/21/2013), 13U0781 (dated 04/22/2013), and 13U1055 (dated 06/06/2013).

Audience

Wage and Investment, Customer Accounts Services and Submission Processing

Effective Date

(10-01-2013)

Ivy S. McChesney
Director, Accounts Management
Wage and Investment Division

21.7.13.1  (10-01-2010)
Related IRMs

  1. This IRM contains information and procedures used to research, verify, and assign Employer Identification Numbers (EINs). The primary users of this IRM are Wage and Investment employees in Accounts Management and Submission Processing Business Units, and employees in Tax Exempt/Government Entities. The IRM is intended for use in assigning Employer Identification Numbers. Throughout the IRM there are references to other IRMs for handling specific EIN or entity issues. Included are references to the following:

    • IRM 3.13.2, BMF Account Numbers

    • IRM 11.3.2, Disclosure to Persons with a Material Interest

    • IRM 3.13.12,Exempt Organization Account Numbers

    • IRM 2.4.8, Command Codes ESIGN and BSIGN

    • IRM 21.1.3.2, General Disclosure Guidelines

    • IRM 21.7.4, Income Taxes/Information Returns

    • IRM 25.18.1, Basic Principals of Community Property Law

    • IRM 3.13.36, EPMF Account Numbers

    • IRM 2.3.60, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, and FINDE

    • Document 6209, IRS Processing Codes and Information

    • IRM 21.3.8, Tax Exempt/Government Entities (TE/GE) Customer Account Services (CAS) Telephone Operations

    Note:

    Information in this IRM takes precedence over other IRMs listed.

    Exception:

    If you have been trained in other programs and encounter a situation that you can address based on your other training, then act accordingly.

21.7.13.2  (10-01-2006)
EIN Assignment Overview

  1. This subsection contains a high-level overview of the Employer Identification Number (EIN) assignment process, including:

    • When an EIN is required (See IRM 21.7.13.2.1)

    • When to assign an EIN (See IRM 21.7.13.2.2) and information on frivolous Forms SS-4 ( IRM 21.7.13.2.2.1)

    • Methods by which taxpayers can apply for an EIN (See IRM 21.7.13.2.3)

    • How an EIN is assigned through the EIN Research and Assignment System (ERAS) (See IRM 21.7.13.2.4)

    • Form SS-4 Data and Social Security Administration (See IRM 21.7.13.2.5)

    • Form SS-4 Data and U.S. Census Bureau (See IRM 21.7.13.2.6)

    • How IRS works with the Centralized Contractors Registry on a Bulk Taxpayer Identification Number (TIN) Matching Program (See IRM 21.7.13.2.7)

21.7.13.2.1  (03-21-2013)
When an EIN is Required

  1. Every business entity required to file a federal tax return must have, or be assigned an EIN, including:

    • Sole Proprietorships (IRM 21.7.13.5.1)

    • Corporations (IRM 21.7.13.5.2)

    • Partnerships (IRM 21.7.13.5.3)

    • Limited Liability Companies (LLCs) (IRM 21.7.13.5.4)

    • Non-Profit/Exempt Organizations (which include government agencies) (IRM 21.7.13.5.5)

    • Estates (IRM 21.7.13.5.6)

    • Employee Plans (IRM 21.7.13.5.7)

    • Trusts (IRM 21.7.13.5.8)

    • Bankruptcy Estate (IRM 21.7.13.5.9)

    • Real Estate Mortgage Investment Conduits (REMICs) (IRM 21.7.13.5.10)

    • Unincorporated Business Organization (UBO) and Business Trust Types of Organization (BTO) (IRM 21.7.13.5.11.)

    • Other/Unidentified Entities (IRM 21.7.13.5.12)

    • Foreign Entities (IRM 21.7.13.5.13)

      Exception:

      A foreign entity/person that does not have income effectively connected with the conduct of a trade or business, and does not have an office or place of business or paying agent in the United States, is not required to obtain an EIN and does not have to file a return.

    • Household Employer (Fiscal) Agents and Home Health Care Recipients under IRC 3504 (IRM 21.7.13.5.14)

  2. In certain instances, "other" types of organizations may request an EIN in order to open a bank account or to satisfy state or local law. See IRM 21.7.13.5.12.

    • Investment clubs for dividend and interest reporting

    • Bowling leagues for depositing dues

    • Scholarship or memorial funds

    • Disregarded entities

  3. An EIN is required under the following circumstances:

    • Wages paid to one or more employees

    • Wages paid to household employees (if the wages meet or exceed the annual threshold amount). See Publication 926, Household Employer's Tax Guide, for more information.

    • To be used on any return, statement, or other document, even if the taxpayer is not an employer.

    • A withholding agent is required to withhold taxes on income, other than wages, paid to a non-resident alien

      Note:

      A withholding agent is an agent, broker, fiduciary, manager, tenant, or spouse and is required to file Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons. A withholding agent must not be confused with an employer (fiscal) agent. See IRM 21.7.13.5.14 for additional information on employer (fiscal) agents.

    • A taxpayer is a Form 1040, U.S. Individual Income Tax Return, filer and has a Keogh plan, or is required to file excise, employment, or alcohol, tobacco, or firearms returns.

  4. Any type of entity (except a sole proprietorship) is required to have a new EIN for each new business, provided the new businesses have a different primary name.

    Caution:

    A responsible party may only receive one (1) EIN per day. See IRM 21.7.13.2.2.2 for more information.

21.7.13.2.2  (10-21-2009)
When to Assign EINs

  1. The Internal Revenue Service will assign an EIN when:

    • A new entity has been created. Do not deny an EIN to a taxpayer based solely on the fact they have not formally established their entity with state or local agencies before obtaining their EIN.

    • The ownership of an entity has changed, and a new EIN is required. (See IRM 21.7.13.4.3), or,

    • An individual indicates that an EIN is required for business purposes (for example, to acquire professional licenses, collect sales tax on retail sales, for banking purposes or when required by another Government Agency. See IRM 21.7.13.2.6.)

      Note:

      There is no legal age requirement for a taxpayer to be issued an EIN. However, if the taxpayer is a minor, the Social Security Number (SSN) of the parent or legal guardian is required. Along with inputting the minor's SSN or Individual Taxpayer Identification Number (ITIN) in the correct cross reference field, also input the SSN/ITIN of the parent or legal guardian in the Remarks field of Command Code (CC) ESIGN. The parent or legal guardian of a minor child applying for an EIN is authorized to receive the EIN after performing normal disclosure procedures on the parent or legal guardian.

21.7.13.2.2.1  (05-25-2012)
Frivolous Forms SS-4

  1. Treas. Reg. § 301.6109-1(d)(2) states that any person required to furnish an employer identification number must apply for one, if not done so previously, on Form SS-4. The form, together with any supplementary statement, must be prepared and filed in accordance with the form, accompanying instructions, and relevant regulations, and must set forth fully and clearly the requested data.

  2. Determining whether an application is frivolous can be subjective. Following are some of the common characteristics of frivolous applications:

    • The entity's legal name is a long, nonsensical string of characters and may contain profanity.

    • The application lists a government entity in any of the fields but the application is not for a government entity.

    • The application is for a trust and lists government entities or well known corporations in any of the fields.

    • The same person submits multiple applications and all contain similar nonsensical language.

    Note:

    This list is not all inclusive.

  3. The IRS is not required to correspond with an applicant who has made a frivolous request for an EIN.

  4. It is critical that a distinction be made between an application that is incomplete or flawed and one that is frivolous. Therefore, management approval is required if an application will not be processed because it is deemed frivolous. Upon approval, destroy the application as classified waste.

    Caution:

    If multiple applications are received from the same taxpayer for LLCs, corporations, trusts, etc. and the applications are complete, are not duplicates, and the entries do not contain nonsensical information, this does not constitute a frivolous application. Assign the EINs in these cases. If the applications appear suspicious, follow the instructions in the note below.

    Reminder:

    A responsible party may only receive one (1) EIN per day. See IRM 21.7.13.2.2.2 for more information.

    Note:

    The Scheme Development Center (SDC) cannot act on a referral that does not lead to the commission of a refund crime. However, applications that appear suspicious can be sent to the SDC as potential leads.
    1) Copy the Form SS-4.
    2) Mark or stamp it as a "copy."
    3) Notate the EIN assigned.
    4) Notate that it is a potential lead.

21.7.13.2.2.2  (05-21-2012)
How Many EINs a Responsible Party May Receive Each Day

  1. Effective May 21, 2012, a responsible party (see IRM 21.7.13.7.3.12.3) will be limited to receipt of one (1) EIN per business day. This limit applies whether the responsible party is applying online, by phone, fax or mail. It does not matter which entity type the taxpayer has chosen.

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21.7.13.2.2.3  (10-01-2013)
Date of Death Check - Requirement for Responsible Party for Certain Entity Types - Online/Phone/Fax/Mail

  1. As part of a Servicewide effort to combat fraud and identity theft, beginning January 2, 2013, EIN assignment employees, as part of research performed on the responsible party, will perform a date of death check when:

    1. the responsible party is an individual, and

    2. the entity is one of the types shown in Paragraph (3).

  2. The IAT EIN Assignment tool will display a pop-up screen when a date of death is present for the responsible party. In addition, the pop-up screen refers the employee to this IRM for procedures. Follow the instructions below when a date of death is displayed.

    Note:

    The IAT Tool does not prevent EIN Assignment; it merely displays that a date of death is present and employees must refer to this IRM to determine if continuing with assignment is appropriate.

  3. The date of death check only applies to the responsible party for the entity types shown below:

    • Sole Proprietors

    • Household Employers

    • Corporations (all types)

    • Limited Liability Companies

    • Partnerships/Joint Ventures

    • Bankruptcy Estates

    • Conservatorships

    • Receiverships

    • Custodianships

    • Guardianships

    • Escrow Accounts

    • Fannie Maes

    • Ginnie Maes

    • Settlement Funds

    • Pooled Income Funds

    Reminder:

    The date of death check is performed on the individual named as the responsible party on Form SS-4 - either line 7a/7b (principal officer, member, partner) or Line 9a (sole proprietor, grantor/trustor). The DOD check is not performed on a fiduciary (the conservator, receiver, guardian, bankruptcy trustee, etc.)

  4. The online EIN application - The online EIN application, Modernized Internet EIN, performs the date of death check on the individual input as the responsible party for each of the entities listed in Paragraph (3). If a date of death is present, an EIN is not assigned. The applicant is directed to call the IRS Business & Specialty toll-free line and is displayed Reject Code 115. See IRM 21.7.13.3.4.1 for a list of error codes and their meanings. When a call is received from an individual who states they received the Reject Code 115, offer to assign the EIN over the telephone and follow the instructions beginning in Paragraph (5).

  5. Taking an application over the phone - When taking an application over the phone, if a date of death is present for the responsible party for one of the entities listed in Paragraph (3), take the actions shown in the table below, based on whether the caller is the responsible party or an authorized third party.

    If And Then
    1. The caller is the responsible party The caller passes authentication probes (See IRM 21.7.13.3.5.3.) Advise the caller as follows: "I'm sorry, but we are unable to provide you with an EIN over the telephone. Our records show a date of death is present. You must contact the Social Security Administration (SSA) to correct the information. Then, you must mail or fax us a completed and signed Form SS-4, along with the documentation received from SSA as verification of the correction. Mail or fax us the information per the Instructions for Form SS-4."
    2. The caller is the responsible party The caller fails authentication probes (See IRM 21.7.13.3.5.3.) Advise the caller as follows: "I'm sorry, but we are unable to verify your identity at this time. Please check your records and call us back. Or, you may wish to visit an IRS Taxpayer Assistance Center."

    Caution:

    Do not disclose any information to the caller, including which questions he/she failed.

    3. The caller is a Third Party Designee (TPD) or has Power of Attorney (POA) After following normal third party telephone assignment procedures, you are researching the name and TIN of the responsible party, and a DOD is present Advise the caller as follows:"I'm sorry, but we are unable to provide you with an EIN. Please have the responsible party call us."

    Caution:

    Do not disclose any information beyond the language shown above to the caller. If questioned why the responsible party must call the state: "I'm sorry, I am unable to provide you with any further information."

    Caution:

    Do not

    probe for a different responsible party.
    4. The caller is a Third Party Designee (TPD) or has Power of Attorney (POA) After advising the caller to have the responsible party call us (see 3. above), the TPD/POA states the responsible party is deceased

    Caution:

    Do not, at any point in the conversation, either state or confirm that IRS records show the responsible party is deceased. The TPD or POA is not entitled to this information. The TPD and/or POA's authority ends at the time of the taxpayer's death. Only an individual, who can establish authority, such as a fiduciary (administrator, executor, or trustee of the estate), or an heir at law, next of kin, or beneficiary who establishes a material interest, may be entitled to any information about the decedent.

    Advise the caller as follows: "If the responsible party is deceased, we cannot assign an EIN. You must mail or fax us: 1) A completed Form SS-4, signed by an individual who is authorized to act for the decedent, and. 2) documentation to substantiate the requestor's authority to act on behalf of the decedent, and 3) a letter explaining the reason an EIN is needed." See IRM 11.3.2.4.7, Estates, for complete information regarding persons who are authorized to request/receive information on behalf of a decedent, and the type of documentation that may be sent to IRS to establish authority.
    5. The caller is a Third Party Designee (TPD) or has Power of Attorney (POA) After advising the caller to have the responsible party call us (see 3. above), the TPD/POA provides a different responsible party.

    Caution:

    The entity type must be one for which an alternative responsible party may be provided (e.g., corporation, LLC, partnership, etc. There cannot be an alternate responsible party for entity types where there is only one responsible party (sole proprietorship, single-member LLC, household employer, etc.).

    Follow normal third party assignment procedures, again using the EIN IAT Tool, to perform a date of death check on the alternative responsible party. Proceed with assigning an EIN if no date of death is shown.
    6. The responsible party, TPD/POA or other authorized individual calls back after being advised of the information that must be mailed or faxed to IRS Requests to fax the Form SS-4 and documentation previously requested, while you remain on the phone, for the purpose of obtaining an EIN during the call Advise the caller as follows: "I'm sorry, but we are unable to provide you with an EIN over the telephone. You must fax or mail in the previously requested information per the Instructions for Form SS-4. Upon receipt, the application and documentation will be evaluated, and, if complete, an EIN will be faxed back within 4 business days."

  6. If you are processing a faxed application, and a date of death is present for the responsible party, fax the Form SS-4 back to the sender using the campus cover sheet. If the Form SS-4 was faxed by the responsible party, use the following language: "We are sorry, but we are unable to provide you with an EIN at this time. Our records show a date of death is present. Contact the Social Security Administration (SSA) to correct the information. Then, you must mail or fax us a completed and signed Form SS-4, along with the documentation received from SSA as verification. Upon receipt, the application and documentation will be evaluated, and, if complete, an EIN will be faxed back within 4 business days." If the Form SS-4 was faxed by a TPD/POA or other authorized individual, use the following language: "We are sorry, but we are unable to provide you with an EIN at this time. Please have the responsible party contact us." See IRM 11.3.1.11, Facsimile Transmission of Tax Information for guidance on faxing.

  7. If you are processing a mailed application, and a date of death is present for the responsible party, mail the Form SS-4 back to the sender using Letter 45C. Use paragraphs G and open paragraphs 0 (zero) and *(asterisk). If the Form SS-4 was received from the responsible party, in the open paragraphs, provide the following language: "We are sorry, but we are unable to provide you with an EIN at this time. Our records show a date of death is present. Contact the Social Security Administration (SSA) to correct the information. Then, you must mail or fax us a completed and signed Form SS-4, along with the documentation received from SSA as verification. Upon receipt, the application and documentation will be evaluated, and, if complete, an EIN will be assigned and a notice will be sent to you." If the Form SS-4 was received from a TPD/POA or other authorized individual, in the open paragraphs, provide the following language: "We are sorry, but we are unable to provide you with an EIN at this time. Please have the responsible party contact us."

  8. When the faxed or mailed responses to the previously rejected requests are received, the campus will fax the responses to the EIN Headquarters Analyst for evaluation.

21.7.13.2.3  (10-29-2010)
Methods by Which Taxpayers Can Apply for an EIN

  1. A taxpayer can apply for an EIN by any of the following methods:

    • Over the Internet (See IRM 21.7.13.3.4.)

    • Using the EIN Toll-Free Telephone Service (See IRM 21.7.13.3.5.)

      Note:

      Foreign applicants can call (267) 941-1099 (not a toll-free number). See IRM 21.7.13.3.2.7.

    • By mail (See IRM 21.7.13.3.6.); or

    • By fax (See IRM 21.7.13.3.7.)

21.7.13.2.4  (10-01-2012)
How an EIN is Assigned

  1. The EIN Research and Assignment System (ERAS) is used to establish an EIN (account) for an entity. The account is established using CC ESIGN (See IRM 2.4.8), and is stored on the Entity section of the Business Master File (BMF).

    Note:

    Records for Employee Plans are stored on both the BMF and the EPMF (Employee Plan Master File).

  2. The system assigns a nine-digit EIN in the format NN-NNNNNNN. The first two digits (the EIN Prefix) are determined by the Campus of Record assigning the EIN, unless the taxpayer is applying over the Internet or through the Small Business Association (SBA). Refer to the table below for details.

    Campus EIN Prefixes
    Andover 10, 12
    Atlanta 60, 67
    Austin 50, 53
    Brookhaven 01, 02, 03, 04, 05, 06, 11 13, 14, 16,21,22, 23, 25, 34, 51, 52, 54, 55, 56, 57, 58, 59, 65
    Cincinnati 30, 32, 35, 36, 37, 38, 61
    Fresno 15, 24
    Kansas City 40, 44
    Memphis 94, 95
    Ogden 80, 90
    Philadelphia 33, 39, 41, 42, 43, 48, 62, 63, 64, 66, 68, 71, 72, 73, 74, 75, 76, 77, 81, 82, 83, 84, 85, 86, 87, 88, 91, 92, 93, 98, 99
    Internet 20,26, 27,45,46

    Note:

    Prefix 47 was previously assigned from the Philadelphia office. It is now being reserved for future use by the Internet.

    Small Business Administration (SBA) 31
  3. 6/7 Million series EINs are reserved for Trusts, Estates, and Non-Profit/Exempt Organizations under the Tax Equity and Fiscal Responsibility Act (TEFRA). A 6/7 Million series EIN can be identified by the number 6 or 7 immediately following the dash (−).

21.7.13.2.4.1  (10-01-2007)
Invalid EIN Prefixes 69, 70, and 79

  1. EINs with prefixes 69, 70, and 79 have never been valid IRS prefixes. These prefixes were issued by the Social Security Administration (SSA) between 1955 and 1986 for their internal use and SSA maintains historic files on these accounts.

  2. For a short period of time in early 2002, IRS inadvertently assigned EINs with prefix 69. An extract was done to identify those taxpayers who had received these EINs and also had 94X filing requirements. These taxpayers were assigned a new EIN with a valid prefix so that SSA could process their Annual Wage Reporting documents, Forms W-3 and Forms W-2.

  3. Some of these accounts still exist for one of the following reasons:

    • The account did not merge to the new number and those taxpayers continue to file 94X returns using the prefix 69 EIN.

    • The taxpayer contacted IRS and had the prefix 69 EIN reinstated.

    • The entity subsequently hired employees and began filing 94X returns.

  4. When these accounts are identified, either by IRS personnel, the Reporting Agent community, or by SSA, a new EIN must be assigned and the account merged to the new number.

  5. If you receive a request for verification of an EIN and the taxpayer's EIN begins with prefix 69, check to see if there are 94X filing requirements. If so, advise the taxpayer they must receive a new EIN. Prepare Form 4442/e-4442 and forward to the appropriate BMF Entity Team. (See IRM 21.7.13.7.2.4 for an account merge to a new EIN.) Advise Entity to correspond with the taxpayer advising them of their new number.

  6. If you receive a call or correspondence from a taxpayer who has had his EIN merged from prefix 69 to a new valid prefix, but wants to retain the prefix 69 EIN, explain that SSA cannot process Forms W-3 and Forms W-2 with this EIN. Apologize to the taxpayer for the inconvenience this may have caused.

21.7.13.2.5  (10-01-2006)
Form SS-4 Data and Social Security Administration

  1. Electronic SS-4 data began in 1998 with the interagency workgroup that consisted of the Internal Revenue Service (IRS), Social Security Administration (SSA) and the Census Bureau.

  2. The IRS uploads pertinent data from Form SS-4 applications and the online EIN application for new businesses and organizational taxpayers and forwards the file of records to SSA electronically on a weekly basis.

  3. SSA assigns a six-digit North American Industry Classification System (NAICS) code to the taxpayer based on a principal activity description and other information reported on the form.

    Note:

    The Census Bureau developed an automated coding program that SSA uses to code approximately 75% of the records; those records not coded in an automated fashion are assigned NAICS codes by the SSA clerical coding staff.

  4. The information from the Form SS-4 file is used by the Office of Research, Evaluation and Statistics for SSA actuarial purposes.

  5. In addition, SSA matches employees to employers to create ad hoc aggregate statistics by industry.

21.7.13.2.6  (10-21-2009)
Form SS-4 Data and U.S. Census Bureau

  1. The Internal Revenue Code and its regulations authorize the Census Bureau to receive information from Form SS-4, and the IRS permits SSA to release the data directly to the Census Bureau.

  2. The SSA provides Census with an EIN, a six-digit North American Industry Classification System (NAICS) code, business birth reason codes, geographic information, and other classification/status indicators. Of particular importance, the NAICS codes from Form SS-4 are crucial to the Census Bureau’s economic programs.

  3. These NAICS codes are the primary source of industry information for all active single-location employer cases on the Census Bureau’s Business Register (BR). The industry code is a key data element on the BR.

  4. The BR is the Census Bureau’s master business list and contains basic economic information for the universe of businesses. The BR serves as the primary sampling frame for the Economic Census, a program conducted every five years, and most current economic surveys. In this capacity, it identifies the set of statistical units that represents the target population, as defined by reference period, statistical unit, industry codes, geographic codes, business size, and other factors.

  5. Pursuant to the requirements of the Privacy Act of 1974 (5 U.S.C 352a) and guidance from the Office of Management and Budget (OMB), the U.S. Census Bureau discontinued the collection of the Social Security Numbers from their customers when filing Electronic Export Information in the Automated Export System. You may receive phone calls from small businesses and individuals stating they need to apply for an EIN due to this reason. Unless otherwise indicated from the taxpayer, establish these taxpayers as sole proprietors and assign an EIN to them using our current procedures.

21.7.13.2.7  (02-20-2013)
System for Award Management (SAM)

  1. In October 2005, IRS began a bulk name/TIN matching program with Central Contractor Registration (CCR). CCR was the central registration point for all federal government trading partners. In July 2012, CCR was consolidated into the System for Award Management (SAM)

  2. If a SAM registrant does not pass the name/TIN match, an E-mail is sent to the registrant by SAM advising them of the failure and providing phone numbers for the Social Security Administration, if the TIN is an SSN, or for the IRS e-Services helpdesk, if the TIN is an EIN.

  3. In order to pass a name/TIN match, the EIN must be posted to Master File. Therefore, a taxpayer who plans to become a government contractor or grant applicant and applied for an EIN via the internet, telephone or fax must wait until the EIN posts to Master File, or the name/TIN match will fail.

  4. When answering an EIN-related call and/or taking a telephone application, if you become aware that a taxpayer plans to become a government contractor or grant applicant and will be registering in SAM, advise the taxpayer that the EIN can be used to make a payment or file a tax return, but will not be available for name/TIN matching or other electronic purposes for approximately two weeks.

21.7.13.3  (10-01-2005)
Receiving EIN Requests

  1. This subsection describes:

    • Identification requirements to be followed by all IRS employees when communicating with taxpayers (IRM 21.7.13.3.1)

    • Form SS-4, General Information and Line Numbers (IRM 21.7.13.3.2)

    • Guidelines for disclosing EINs to third-party representatives acting on behalf of a taxpayer (IRM 21.7.13.3.3)

    • Procedures for receiving EIN applications:
      – By Internet (IRM 21.7.13.3.4)
      – By telephone (including how to answer taxpayer questions regarding the assignment of EINs) (IRM 21.7.13.3.5)
      – By mail (IRM 21.7.13.3.6.); and
      – By fax (IRM 21.7.13.3.7)

21.7.13.3.1  (10-01-2005)
IRS Employee Identification Requirements—Sec 3705(A)

  1. The Restructuring and Reform Act of 1998, Section 3705, provides identification requirements for all IRS employees working tax-related matters.

  2. During telephone, face-to-face, or written contact with taxpayers, all IRS employees in field assistance, headquarters, or area offices are required to provide, at a minimum the following information:

    • Name

    • Unique badge identification (ID Card number)

    Note:

    This provides taxpayers with enough information to identify an IRS employee who has previously assisted with tax-related matters.

21.7.13.3.2  (10-01-2006)
Form SS-4 - General Information and Line Numbers

  1. Form SS-4, Application for Employer Identification Number, is used by taxpayers to apply for an EIN. It can be obtained by:

    • Accessing the IRS Web Site at www.irs.gov, or

    • Calling 1-800-TAX-FORM (800-829-3676)

    The taxpayer can complete and submit a paper form:

    • By mail (See IRM 21.7.13.3.6)

    • By fax (See IRM 21.7.13.3.7)

    • An online application, via the Internet (See IRM 21.7.13.3.4)

      Note:

      If the taxpayer is applying for an EIN using the toll-free telephone service at 1-800-829-4933 (See IRM 21.7.13.3.5.1), a paper copy of the Form SS-4 is not required, unless the requestor is a third-party designee, and wishes to receive the EIN on behalf of the taxpayer. (See IRM 21.7.13.3.3) However, the taxpayer must provide all of the required information. The taxpayer can either complete a Form SS-4 in advance, or provide the information as prompted by the assistor.

  2. This subsection describes specific requirements for the following fields on the Form SS-4:

    • Type of Entity and Employees (See IRM 21.7.13.3.2.1)

    • Tax Identification Number (SSN, EIN, or ITIN) (See IRM 21.7.13.3.2.2)

    • Business Operational Date (BOD) (See IRM 21.7.13.3.2.3)

    • Wages Paid Date (WPD) (See IRM 21.7.13.3.2.4)

    • Principal Business Activity Checkbox, Principal Remarks, and Principal Merchandise sold. (See IRM 21.7.13.3.2.5)

    • Fiscal Year Month (FYM) (See IRM 21.7.13.3.2.6)

  3. Special handling is required for Forms SS-4 received from:

    • Foreign Entities, Definitions and Instructions (See IRM 21.7.13.3.2.7)

    • Foreign Entities/Persons Not Required to File a U.S. Tax Return (See IRM 21.7.13.3.2.7.1)

    • Foreign Entities/Persons Required to File a U.S. Tax Return (See IRM 21.7.13.3.2.7.2)

    • Qualified Intermediaries - Requirement for a Second EIN (See IRM 21.7.13.3.2.7.3)

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. See IRM 21.7.13.5 for additional entity-specific requirements.

21.7.13.3.2.1  (10-01-2007)
Type of Entity and Employees (Form SS-4, Lines 9a, 13, 14, and 15)

  1. The information provided by the taxpayer on Lines 9a, 13, 14, and 15 is used to determine the correct employment tax filing requirements to assign. This information includes:

    • The type of entity (Form SS-4, Line 9a)

    • The number of and type of employees (Form SS-4, Line 13)

    • A checkbox response to indicate if a Form 944 filing requirement should be assigned ( Form SS-4, Line 14)

    • The first date wages or annuities were paid (Form SS-4, Line 15)

21.7.13.3.2.2  (02-12-2010)
Taxpayer Identification Number (Form SS-4, Line 7b or Line 9a)

  1. Use the information in the table below to determine the requirements for Taxpayer Identification Number ( Form SS-4, Lines 7b or 9a) for domestic entities.

    Caution:

    Foreign individuals are not required to have an ITIN in order to receive an EIN. See IRM 21.7.13.3.2.7 for additional information.

    Entity Type Requirement
    • Corporation

    • Partnership

    • UBO/UBT/PTO/Business Trust, or

    • LLC

    The SSN/ITIN or EIN of the principal officer, general partner, member or owner (also known as responsible party).
    Sole Proprietor The SSN/ITIN of the owner
    Estate The SSN/ITIN of the decedent
    Trust The SSN/ITIN or EIN of the grantor, owner, or trustor (also known as responsible party).

  2. There will be rare occasions where the grantor, owner or trustor of a domestic trust/estate entity type will not have an SSN or ITIN. In these cases, secure the SSN/ITIN or EIN of the party responsible for physically filing the Form 1041 and input it onto CC ESIGN as the cross reference TIN. Following are some instances of when this may occur.

    • Grantor, owner or trustor may indicate Amish or Mennonite as the reason for not supplying an SSN or ITIN.

    • An infant is the decedent of an estate or grantor, owner or trustor of a trust, guardianship, receivership or custodianship that has yet to receive an SSN.

    • Estate is being established for a woman who used her husband's SSN with an alpha character immediately after the last digit of his SSN.

21.7.13.3.2.3  (10-01-2009)
Business Operational Date (Form SS-4, Line 11)

  1. The Business Operational Date (BOD), which is the date the entity began doing business, must be input onto CC ESIGN for every EIN that is assigned. It is identified on line 11 of the Form SS-4 as "Date business started or acquired (month, day, year)." See IRM 21.7.13.5.

  2. The BOD must be prior to, or the same as, the Wages Paid Date (WPD). The wages paid date must be after 1913 but no later than the current month and year plus one and must be in MMYYYY format.

  3. Use the information in the table below to validate the BOD provided by the taxpayer, or determine the appropriate BOD if one is not provided.

    If Then the BOD should be
    The entity is a trust The date the trust was funded.
    The entity is an estate
    • The date of death of the decedent, or

    • The date the estate was legally funded (that is, when probate completed and assets flowed into the account).

    • A BOD is not indicated, and

    • The entity has employees and has indicated a wages paid date (line 15 of the Form SS-4)

    The Wages Paid Date

    Exception:

    If the Wages Paid Date is later than the current date, use the current date as the BOD.

    • A BOD is not indicated

    • The entity does not have employees, and/or

    • A wages paid date is not indicated

    The current date.
    • A BOD is not indicated, and

    • The taxpayer is required to file Form 1042, Form 730, or Form 2290

    The current date.

21.7.13.3.2.4  (10-01-2007)
Wages Paid Date (Form SS-4, Line 15)

  1. The Wages Paid Date (WPD) is the date an entity began paying wages to its employees. It is identified on Form SS-4, line 15 as "First date wages or annuities were paid or will be paid."

  2. A WPD is required for all entities that have employees and are required to file an employment/unemployment tax return ( Form 940,Form 941, Form 943, Form 944, or Form 945).

  3. Use the information in the table below to validate the WPD provided by the taxpayer or to determine the appropriate WPD, if one is not provided.

    If And Then
    No employees are indicated (line 13 of Form SS-4)   A WPD is not required.

    Exception:

    If the taxpayer, other than a Trust, has input a Wages Paid Date on line 15, but does not indicate employees on line 13, assign Form 940 and Form 941 filing requirements.

    Employees are indicated (Line 13 of Form SS-4) A WPD is not indicated Use the BOD.
    See IRM 21.7.13.3.2.3 for information on determining the BOD if one is not provided.
    Employees are indicated (line 13 of Form SS-4) The WPD is indicated as
    "Not Yet," "Unknown," etc.
    Use the first date of the next quarter from the current date as the WPD, as detailed below.
    • If the current date is between January 1 and March 31, use April 1 as the WPD.

    • If the current date is between April 1 and June 30, use July 1 as the WPD.

    • If the current date is between July 1 and September 30, use October 1 as the WPD.

    • If the current date is between October 1 and December 31, use January 1 of the next year as the WPD.

    The entity is a trust and a Wages Paid Date is indicated No employees are indicated Do not establish employment filing requirements.

    Note:

    A WPD with no employees could indicate distribution on Trust and Pension Plan.

21.7.13.3.2.5  (03-28-2011)
Lines (16 and 17) PRIN-CKBX, PRIN-REMARKS and PRIN-MDSE-SOLD-SERVICE

  1. The information entered on CC ESIGN from Form SS-4 lines 16 and 17, is captured by ERAS and sent to both the Social Security Administration and the Census Bureau. See IRM 21.7.13.2.5 and IRM 21.7.13.2.6 for additional information on the use of this data. It is critical we capture the most accurate data possible, to the extent it is provided by the taxpayer. All fields are required entries.

  2. Use the table below, for the entity types listed, in all cases (telephone, paper, or fax), to populate Lines 16 and 17. The table was developed by IRS, SSA, and Census in an effort to improve the quality of data we receive and forward to these agencies. Do not ask these entities for this information.

    Entity Type Line 16 (PBA) Line 16 Remarks Line 17
    Bankruptcy (Individual) Other (09) Trust Admin Trust Administration
    Church Other (09) Religious Org Religious Organization
    Employer (Fiscal) Agent Other (09) Payroll Serv Payroll Service
    Employer Plan
    (All Types)
    Fin & Ins (06)
    (Finance & Insurance)
      Employer Plan
    Escrow Real Estate (02)   Escrow Company
    Estate Fin & Ins (06)   Estate Administration
    FNMA
    (Fannie Mae)
    Fin & Ins (06)   FNMA
    GNMA
    (Ginnie Mae)
    Fin & Ins (06)   GNMA
    Homeowners/Condo Assoc. Real Estate (02)   Homeowners Association
    Household Employer Other (09) Household Emp Household Employer
    Plan Administrator Fin & Ins (06)   Plan Administration
    Political Organization Other (09) Pol Org Political Organization
    REIT
    (Real Estate Investment Trust)
    Fin & Ins (06)   REIT
    REMIC
    (Real Estate Mortgage Investment Conduit)
    Fin & Ins (06)   REMIC
    RIC
    (Regulated Investment Company)
    Fin & Ins (06)   RIC
    Settlement Fund Fin & Ins (06)   Settlement Fund
    Trust (All Types) Fin & Ins (06)   Trust Administration

  3. For all other entity types, follow the instructions in paragraphs (4), (5), (6), (7), and (8) whether the application is received via phone, fax, or mail.

  4. Populate the Principal Checkbox (PRIN-CKBX) field with the two-digit Principal Activity Code as indicated by the taxpayer on Form SS-4, line 16. If no box is checked, enter "09" (Other).

    Example:

    If the box for "Construction" is checked, enter "01" .

    Note:

    See IRM 21.7.13.7.3.27 for a complete list of Principal Business Activity Codes.

  5. ERAS automatically populates the Principal Remarks (PRIN-REMARKS) field with the principal activity that corresponds with the checkbox number. Using the same example in paragraph 4, the word "Construction" will populate this field.

    Note:

    The information will not be visible on the ESIGN screen. The fields are populated during ERAS daily processing.

  6. If Form SS-4, line 16, is marked "Other" , you must enter the remarks supplied by the taxpayer in the ESIGN Principal Remarks field. If the taxpayer does not specify, enter "NA" or "N/A" .

  7. Populate the Principal Merchandise Sold (PRIN-MDSE-SOLD-SERVICE) field with the information provided by the taxpayer on Form SS-4, line 17. If blank, ERAS will re-enter the Principal Remarks. Using the example in paragraph 4, the word "Construction" will populate this field.

    Caution:

    Only enter alpha and/or numeric characters into this field. If the taxpayer has provided a character that is not alpha or numeric, drop the special character and do not leave a space.

  8. If Form SS-4, line 17 is blank and the taxpayer has checked the "Other" box on line 16, enter "NA" or "N/A" in the Principal Merchandise Sold field.

21.7.13.3.2.6  (10-01-2006)
Fiscal Year Month (Form SS-4, Line 12)

  1. The Fiscal Year Month (FYM) is a two-digit code (01 through 12) indicating the month in which the fiscal year of the entity ends.

  2. The FYM is identified on Form SS-4 as "Closing month of accounting year."

  3. An FYM is required for all entities that are liable for an income tax return (Form 1120, Form 1065, or Form 1041).

  4. Use the information in the table below to validate the FYM provided by the taxpayer or determine the appropriate FYM, if one is not provided.

    If Then
    • The entity is a Form 2553 filer, an S-Corp, a Form 1120S filer or a Personal Service Corporation and

    • The FYM is not provided or is other than 12

    • Change the FYM to 12, and

    • Inform the taxpayer by letter that the date has been changed to December 31, as required by the Tax Reform Act of 1986.

    The entity :
    • Is a trust and

    • Is exempt from having to use a FYM of 12 (See IRM 3.13.2 for details), and

    • Does not indicate a FYM

    • Use the month preceding the BOD ( Form SS-4, line 11)

    • The trust FYM must be 12, unless the taxpayer cites IRC § 674(c) or Treas. Reg. § 1.674(c)

    • The entity is a partnership, and

    • A FYM is not indicated

    Input FYM 12.

21.7.13.3.2.7  (10-01-2013)
Foreign Entities - Definitions and Instructions

  1. Mailed and faxed Forms SS-4 from foreign entities are assigned EIN prefix 98 and are only processed by the Cincinnati International Unit. If a paper or faxed application is received in a location other than Cincinnati, forward the Form SS-4 to Cincinnati for processing via fax (859) 669–5987.

  2. EIN international phone calls from foreign entities are worked by Cincinnati and Ogden. If a call is received in a location other than Cincinnati or Ogden, provide the caller with the EIN International phone number 267–941–1099 (not a toll-free number) and/or fax number 859–669–5987 and hours of operation 6:00 a.m. to 11:00 p.m. Eastern Time Monday through Friday.

  3. The table below provides legal definitions of both domestic and foreign entities. These definitions may be useful when trying to determine, on a phone call, whether the entity is domestic or foreign:

    Entity IRC § 7701 Definition
    Domestic Corporation or Partnership The term "domestic," when applied to a corporation or partnership, means created or organized in the United States or under the law of the United States or of any State unless, in the case of a partnership, the Secretary provides otherwise by regulations.
    Foreign Corporation or Partnership The term "foreign" , when applied to a corporation or partnership, means a corporation or partnership which is not domestic.
    Domestic Trust The term "domestic trust" means a trust in which a court within the United States is able to exercise primary supervision over the administration of the trust and one or more U.S. persons have the authority to control all substantial decisions of the trust.
    Foreign Trust The term "foreign trust" means any trust other than a domestic trust described above.
    Domestic Estate Any estate other than a "foreign" estate.
    Foreign Estate The term "foreign estate" means an estate the income of which, from sources outside the United States which is not effectively connected with the conduct of a trade or business within the U.S., is not includible in gross income under Chapter 26, subtitle A.

  4. Use the table below when processing Forms SS-4 received by mail or fax to determine whether an entity is "foreign" , and therefore will be assigned EIN Prefix 98 by the Cincinnati campus:

    If Then
    A corporation indicates on Line 9b that it was incorporated in a foreign country Assign EIN Prefix 98.
    There is language anywhere on Form SS-4 such as:
    • Tax treaty

    • Foreign entity

    • Treas. Reg. § 1.1441-1(e)(4)(viii)

    • 897(i) Election

    • Form 1120-F

    • Form 5471 (Information Return of U.S. Persons With Respect To Certain Foreign Corporations)

    • W-8IMY (Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding)

    • W-8EXP (Certificate of Foreign Government or Other Foreign Form Organization for United States Tax Withholding)

    • W-8BEN (Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding)

    Assign Prefix 98.
    An entity checks the box on Line 10 for "Compliance with IRS withholding regulations" Assign Prefix 98.
    • None of the foreign indicators listed above are present, and

    • The location address is domestic, and

    • The mailing address is foreign

    Assign a regular series EIN.

    Note:

    A foreign individual may be listed as the responsible party for a domestic entity and may not have a valid ITIN. Regardless, assign a regular series EIN in this situation. See IRM 21.7.13.3.2.7.2.

    None of the foreign indicators listed above are present and the only address on the Form SS-4 is foreign Fax the application to the Cincinnati campus for further review and assignment of the EIN.

21.7.13.3.2.7.1  (10-01-2009)
Foreign Entities/Persons Not Required to File a U.S. Tax Return

  1. Foreign entities/persons that do not have income effectively connected with the conduct of a trade or business, and do not have an office or place of business or fiscal agent or paying agent in the United States, are not required to obtain an EIN. However, a foreign entity may need an EIN to comply with IRS withholding regulations, avoid withholding on portfolio assets, or to claim tax treaty benefits. In this case, the taxpayer should complete Form SS-4 as shown below:

    1. When completing Line 7b of Form SS-4, the taxpayer should write "N/A" in the block asking for an ITIN or SSN unless the taxpayer has an SSN or ITIN.

    2. On Line 10, the taxpayer should check the other box and specify on the line one of the following conditions: For W-8BEN Purposes Only, For Tax Treaty Purposes Only, Treas. Reg. 1.1441-1 (e) (4) (vii), or Form 5471.

    3. The taxpayer should enter "N/A" on Lines 11 through 17 of Form SS-4.

  2. Establish these entities on the "O" file.

  3. If the foreign entities/individuals above receive a letter from the IRS soliciting the filing of a U.S. tax return, the foreign entity/individual should respond to the letter immediately by stating that it has no requirement to file any U.S. tax returns. Failure to respond to the IRS letter may result in a procedural assessment of tax by IRS against the foreign entity.

    Note:

    If the foreign entity later becomes liable to file a U.S. tax return, the foreign entity should not apply for a new EIN, but instead use the EIN it was first issued on all U.S. tax returns filed thereafter.

  4. If the application is received over the phone, ask for the caller's name, SSN/ITIN, date of birth, and position with the entity. If the caller does not have an SSN/ITIN (and therefore cannot be authenticated using CC INOLE), the new EIN will still be disclosed to the caller, as long as their position with the entity authorizes them to receive it. See IRM 11.3.2.4, Persons Who May Have Access to Returns and Return Information Pursuant to IRC 6103(e).

21.7.13.3.2.7.2  (02-12-2010)
Foreign Entities/Persons Required to File a U.S. Tax Return

  1. Foreign individuals, foreign corporations, partnerships etc., that are required under Treas. Reg. § 1.1443 - 1.1445 and Rev. Proc. 2000-35, to file a U.S. tax return, are not required to provide an ITIN for the responsible party (on Form SS-4, Line 7b) in order to obtain an EIN, due to procedural changes/requirements for issuance of an ITIN. See IRM 3.21.263.4.1, ITINs - Who Should Apply, for additional information.

  2. Treas. Reg. § 301.6109-1(a)(1)(ii)(C) provides that "any person other than an individual (such as corporations, partnerships, nonprofit associations, trusts, estates, and similar non-individual persons) that is required to furnish a taxpayer identifying number must use an employer identification number" . Treas. Reg. § 301.6109-1(a)(1)(ii)(D) provides that "an individual, whether U.S. or foreign, who is an employer or who is engaged in a trade or business as a sole proprietor should use an employer identification number as required by returns, statements, or other documents and their related instructions."

    Note:

    IRC § 7701(a)(1) defines the term "person" to include an individual, a corporation, a partnership, a trust or estate, a joint-stock company, an association, or a syndicate, group, pool, joint venture, or other unincorporated organization or group. The term also includes a guardian, committee, trustee, executor, administrator, trustee in bankruptcy, receiver, assignee for the benefit of creditors, conservator, or any person acting in a fiduciary capacity.

  3. Since an ITIN is not required (paragraph 1), but an EIN is required (paragraph 2), an EIN will be assigned to the entity whether the sole proprietor, partner, principal officer, grantor, responsible party, etc. has a valid ITIN or not. Assign the appropriate filing requirements to the entity.

    Note:

    A foreign individual, who has previously been assigned an ITIN, is required to furnish the ITIN at the time of application for the employer identification number. However, for practical purposes, if an ITIN is not listed, the EIN will still be assigned.

  4. If the application is received over the phone, ask for the caller's name, SSN/ITIN, date of birth, and position with the entity. If the caller does not have an SSN/ITIN (and therefore cannot be authenticated using CC INOLE), the new EIN will still be disclosed to the caller, as long as their position with the entity authorizes them to receive it. See IRM 11.3.2.4, Persons Who May Have Access to Returns and Return Information Pursuant to IRC 6103(e).

21.7.13.3.2.7.3  (10-01-2011)
Qualified Intermediaries - Requirement for a Second EIN

  1. A "Qualified Intermediary" (QI) is an eligible person that enters into a QI Agreement with the IRS pursuant to Rev. Proc. 2000-12, 2000-1 C.B. 387, and that acts as a QI under such Agreement. Generally, under the QI Agreement, the QI agrees to assume certain documentation and withholding responsibilities in exchange for simplified information reporting for its foreign account holders and the ability not to disclose proprietary account holder information to a withholding agent that may be a competitor. To apply for QI status, an eligible entity must submit an application in accordance with section 3 of Rev. Proc. 2000-12.

  2. A QI-EIN is a special Employer Identification Number assigned by the IRS to a QI. The QI-EIN must be used on every Form W-8IMY provided by the QI to the withholding agent from which it receives payments as a QI, and must be used on Form 1042, Form 1042-S, Form 1042-T, Form 1099, Form 945, and Form 1096 filed with the IRS as a QI.

  3. Applications for QI-EINs are not processed by Accounts Management. A specialized group in LBI processes the Form SS-4 and required accompanying documentation and assigns a QI-EIN from the following block of numbers: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

  4. A QI-EIN may be used only when the QI is acting in its capacity as a QI. Therefore, a QI may need an additional EIN when it is acting in a non-QI capacity. If an entity has a QI-EIN, but requires another one for non-QI business activities, assign the entity a second EIN per normal procedures.

21.7.13.3.2.8  (02-12-2010)
Questionable Trusts/Estates

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

21.7.13.3.2.9  (10-01-2005)
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

21.7.13.3.2.10  (10-01-2009)
Form SS-4 Signature Requirements

  1. A signature waiver ( Notice 2000-19, 2001-1 CB 845) was implemented for Form SS-4. Do not correspond for a signature, unless one is required for third party disclosure regulations. See IRM 21.7.13.3.3 for third party disclosure information.

21.7.13.3.2.11  (02-20-2013)
Disposition of Form SS-4 and Supporting Documentation

  1. Use the information in the table below to determine the appropriate action to take after processing the EIN request.

    If a Form SS-4 is received Then
    For a business indicating the EIN is for:
    • Bars, taverns or liquor stores

    • A brewer or distiller

    • Tobacco

    • Importers or wholesalers of imported perfumes

    • Registrants under the National Firearms Act (machine guns, heavy weapons, etc.), or

    • Any taxpayer referred to the IRS by the Bureau of Alcohol, Tobacco, and Firearms (ATF)

    Send the completed paper Form SS-4 to:

    Tax and Trade Bureau (TTB)
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    8002 Federal Office Building
    550 Main Street
    Cincinnati, OH 45202

    Reminder:

    The only paper Forms SS-4 that will be forwarded are those that are worked in Cincinnati under the mail or fax program time codes.

    For:
    • An estate, or

    • A trust, or

    • An entity with no filing requirements

    Send the completed paper Form SS-4 to Files.

    Reminder:

    The only paper Forms SS-4 that will be forwarded are those that are worked in Cincinnati under the mail or fax program time codes.

    For an entity other than an estate or trust with filing requirements "X" out the entire form and dispose of it as classified waste.
    With one of the following Third Party authorization documents attached:
    • Form 2848, Power of Attorney/Declaration of Representative, or

    • Form 8821, Tax Information Authorization

    Assign the EIN, then send the Form 2848 or Form 8821 to the appropriate CAF unit using the following link: Where to File (Form 2848).

    Exception:

    If the authorization document is for Form SS-4 only, "X" out the entire form and dispose of it as classified waste.

    With Form 2678, Employer Appointment of Agent, attached Assign an EIN, input newly assigned EIN in Part 2 of Form 2678 and then send the Form 2678 to the appropriate campus using the following link: Where to File Your Taxes (Form 2678).

21.7.13.3.2.12  (02-12-2010)
Form SS-4 Retention (Past and Present) and Requests for Copies of Form SS-4

  1. Prior to 2001, Forms SS-4 (for entities with employees) were sent to the Social Security Administration (SSA) after IRS assigned the EIN. SSA maintained these records and IRS employees could request a copy of a specific form, generally for compliance purposes. In 2001, IRS began sending weekly electronic transmissions of Form SS-4 data to SSA, and the actual form was no longer sent. SSA only maintains Forms SS-4 received from IRS through 1998. Therefore, SSA should not be contacted for Forms SS-4 processed after 1998.

    Note:

    SSA still maintains Forms SS-4 for years 1938 through 1998.

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡

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

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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  4. If SSA has the requested information, they will mail it back to the requestor. It can take up to three weeks for you to receive a response.

  5. The only records IRS maintains are those submitted by mail or fax for estates, trusts, and entities with no filing requirements (See IRM 21.7.13.3.2.11) for the following reasons:

    • All contact information from the form is transcribed, including the SSN/ITIN/EIN of the responsible party, principal officer, general partner, trustor, grantor etc. and posted to Master File.

    • Approximately 70 percent of all EIN applications are submitted through the internet. No paper is generated in this process and the EINs post to Master File without human intervention.

    • Applications received via telephone calls to the IRS toll-free number do not require the taxpayer to submit a paper Form SS-4.

    Note:

    The retention period for Forms SS-4 sent to Files in brown folders (Document 6982) is one year after Integrated Data Retrieval system (IDRS) input.

  6. While only a limited number of paper Form SS-4 applications are retained, all Forms 5147, which generate with every EIN assignment (paper, fax, phone and internet) are retained on Control-D.

21.7.13.3.3  (12-27-2012)
 Disclosure to Third Parties

  1. Effective January 2, 2013, a date of death validation check must be performed on the SSN of the responsible party (See IRM 21.7.13.2.2.3,

  2. Before releasing EIN information to representatives acting on behalf of the taxpayer, always verify that one of the following valid documents either accompanies the Form SS-4 or has been faxed to your attention:

    • Form 2848, Power of Attorney/Declaration of Representative

    • Form 8821, Tax Information Authorization

    • A copy of the Form SS-4 with the Third Party Designee section completed and signed by the taxpayer.

    Note:

    Taxpayers can give IRS verbal authority to disclose an EIN to a third party. Before disclosing this information, authenticate the taxpayer making the authorization. Ask for the taxpayer's complete name, Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), and date of birth and verify using CC INOLES or CC NAMES. The taxpayer must be a person whose position with the entity authorizes him to act on behalf of the entity.

  3. When the Third Party Designee section is completed, and the Form SS-4 is signed by the taxpayer, the Third Party Designee is authorized to receive the entity's EIN and answer questions about the completion of the Form SS-4. The designee's authority terminates at the time the EIN is assigned and released to the designee.

    Note:

    When assigning an EIN, if the location or mailing address on Form SS-4 (lines 4 or 5) matches the Third Party Designee's address, you must obtain the taxpayer's address information in order to process the application and assign the EIN. (See exceptions below.) The authority granted to a Third Party Designee does not extend to receiving mail on behalf of the taxpayer. Likewise, the taxpayer's phone number must not match the third party's.

    Exception:

    The note above will be disregarded, and the addresses and/or phone numbers can match when:
    1) You determine that the Third Party Designee is the spouse of a sole proprietor, an employee of the new entity, or the third party's office is in the same building as the taxpayer, and in any of these cases, the third party is duly authorized to obtain the EIN via the signed Form SS-4.
    2) The new entity is a Home Health Care Service Recipient (HHCSR) and the Household Employer (Fiscal) Agent is the Third Party Designee applying for an EIN on behalf the HHCSR. See IRM 21.7.13.5.14 for important additional information on this issue.

    • If a designee contacts IRS at a later date, and states that they never received the EIN, he/she can still fax in the Form SS-4 (with the Third Party Designee section completed and signed by the taxpayer) and receive the EIN.

    • If the designee states they lost or misplaced the EIN, and the EIN has posted to Master File, advise the designee to contact the taxpayer for the information, or have the taxpayer contact IRS for the EIN. If the EIN has not posted to Master File, he/she can still fax in the Form SS-4 (with the Third Party Designee section completed and signed by the taxpayer) and receive the EIN.

  4. If a third party is requesting an EIN and does not want to wait for authorization procedures, advise the third party that he/she has the following options:

    • Apply for the EIN over the phone. The EIN will be assigned but will not be disclosed to the third party. A CP 575 notice will be issued to the taxpayer within two weeks.

    • Apply online.

    • Fax or mail in a completed Form SS-4.

  5. When establishing the EIN, do not enter the third party's address or phone number if the authorization document ( Form 2848, Form 8821 etc.) indicates that it is for Form SS-4 only.

  6. If a Form 2848 or Form 8821 is attached to Form SS-4 indicating forms besides SS-4, send the 2848 or 8821 to the CAF unit for processing.

    Reminder:

    Input the newly assigned EIN on Form 2848 or 8821 before sending the form to the CAF unit.

  7. The EIN Assignment procedure for a specific entity type contains more information on individuals authorized to receive EINs for that entity. See IRM 21.7.13.5.

21.7.13.3.4  (10-01-2008)
Internet EIN Applications

  1. This subsection contains information on EIN internet applications, including:

    • Modernized Internet EIN (Mod IEIN) (IRM 21.7.13.3.4.1.)

    • Modernized Internet EIN - Technical difficulties with the application (IRM 21.7.13.3.4.1.1.)

    • Modernized Internet EIN - Incident Reporting (IRM 21.7.13.3.4.1.2.)

    • Third party disclosure requirements for internet applications (IRM 21.7.13.3.4.2.)

21.7.13.3.4.1  (10-01-2013)
Modernized Internet EIN (Mod IEIN)

  1. On September 17, 2007, Modernized Internet EIN (Mod IEIN) replaced the online Form SS-4 application. Following are some of the changes and benefits of the new online application:

    • Mod IEIN is a completely redesigned application in a question and answer format; similar to the popular tax preparation products on the market. Taxpayers and authorized third party designees begin by choosing the type of entity they are applying for and then only answer questions applicable to that entity.

      Note:

      Multi-member limited liability companies must not select "Partnership" as the type of entity they are establishing. Doing so will not allow an LLC suffix to be added to the primary name line. Advise any callers reporting this as a problem to select "Limited Liability Company" as the type of entity they are establishing. This will allow an LLC suffix to be entered and the appropriate filing requirement(s) to be established.

    • Unauthorized third parties can submit an application for a taxpayer, but the EIN is not displayed at the end of the session. The unauthorized third party is advised that the EIN confirmation notice (CP 575) will be mailed to the taxpayer.

    • Mod IEIN can be used by all entities as long as the responsible party has a valid TIN, and the entity's principal location is in the United States or U.S. Territories.

      Exception:

      Do not instruct Home Care Service Recipients (HCSRs) to apply for an EIN through Mod IEIN. These accounts must be established via phone or paper applications. See IRM 21.7.13.5.14 on how to properly assign an EIN to a HHCSR.

    • Help topics and keywords provide embedded help so that separate instructions are not required.

    • Real time validations include name and TIN match, search for an existing EIN, and other front-end checks to ensure that only those applicants who pass validation receive an EIN during the online session.

    • Mod IEIN populates CC ESIGN with the taxpayer's information. When the taxpayer finishes the application and presses the submit button, CC ESIGN generates the EIN in the same manner as a live assistor.

    • Because the EIN is being assigned in real time, it is available for research on CC ENMOD immediately.

    • Taxpayers have the option to view, save, and print their CP 575 at the end of the session. Third party designees do not receive this option. They receive the EIN only.

      Note:

      Taxpayers who opt to receive their CP 575 online will not receive a notice in the mail.

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Caution:

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

    ≡ ≡

    Note:

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

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

    Note:

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

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

    Note:

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

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

    Note:

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

    ≡ ≡ ≡
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    ≡ ≡

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

21.7.13.3.4.1.1  (01-20-2012)
Modernized Internet EIN - Technical Difficulties with the Online Application

  1. Because Mod IEIN validates the information taxpayers submit in a real-time environment (taxpayer authentication, duplication checks etc.), all command codes the application accesses, and all front-end and back-end systems must be up and running in order for an EIN to be assigned.

  2. If an unscheduled outage occurs with one of the command codes or systems while a taxpayer is completing the online application, the taxpayer will be redirected to a "Technical Difficulties" page. The page advises them the system is experiencing technical difficulties and to please try back later. There may also be a three digit code at the bottom of the page (109, 110, 111, 112 or 114) which is notated as "Internal Use Only" . They are also provided with a link and advised that if the problem continues, to report it by accessing the link. The link allows the taxpayer to send an E-mail reporting the problem. Existing procedures are in place to escalate the problem for diagnosis and resolution when this occurs.

  3. A taxpayer may decide to call the toll-free number to apply for an EIN instead of waiting to try the application later. If you receive a call, and the taxpayer indicates he/she received the Technical Difficulties page in the Mod IEIN application, proceed with taking the taxpayer's application over the phone.

21.7.13.3.4.1.2  (01-20-2012)
Modernized Internet EIN - Incident Reporting

  1. Since the Modernized Internet EIN (Mod IEIN) application was placed into production on September 17, 2007, there have been no substantiated incidents of disclosure of Personally Identifiable Information (PII) to an unauthorized person. An example of a disclosure of PII would be one taxpayer (Taxpayer A) entering his name and SSN into the application but another taxpayer's name and SSN (Taxpayer B) being displayed to the taxpayer.

  2. It is highly unlikely that an unauthorized disclosure will occur with the application. However, in the event a call is received from a taxpayer stating he/she received information that does not belong to him/her in the Mod IEIN application, it is critical that the following actions be taken immediately.

  3. The phone assistor must obtain and document the following information:

    • Document the date and time the call was received.

    • Obtain the caller's name, phone number, and best time to call.

    • If an EIN was received, obtain the EIN, complete name of the new business entity, and the entity's address.

    • Ask and document whether the caller is the taxpayer or an authorized third party applying on behalf of the taxpayer.

      Note:

      If a third party, ask if the caller has previously applied for EINs on behalf of other clients.

    • Ask for the date and time the incident occurred.

    • Ask at what point in the application the disclosure occurred (On the summary page? In the CP 575 notice?).

    • Request the caller fax in prints he/she made during the application that can document the disclosure (Summary Page, EIN Assignment Page, CP 575 etc.).

    • Thank the caller for reporting the problem and advise him/her another IRS employee may be calling them if additional information is needed to assist in researching the problem.

  4. Document any and all information the caller provides. Immediately provide all the documentation, including fax prints, to your manager/lead.

  5. The manager/lead must document the date and time the information was received from the phone assistor and immediately review the documentation for completeness and forward to the designated point of contact (POC) for the site.

  6. Each site must assign a Primary and Secondary POC to receive and review the data obtained by the phone assistor. The POC must document the date and time the information was received from the manager/lead and prepare a secure E-mail detailing the incident. Include all the documented information the phone assistor obtained. Send the E-mail to:≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

  7. Reports of this nature are extremely serious. There can be no delays in this process. Quick and thorough action is required by all employees so that immediate research and diagnosis of the reported incident can begin.

  8. If it is determined that an incident has occurred in the Mod IEIN application, headquarters personnel will complete all required actions and notifications, as required by the Office of Privacy, Information Protection & Data Security.

21.7.13.3.4.2  (10-01-2007)
Third Party Disclosure Requirements for Internet Applications

  1. Third party disclosure requirements remain unchanged for Mod IEIN. If a third party designee is making the online application on behalf of the taxpayer, the taxpayer must authorize the third party to apply for and receive the EIN on his/her behalf, according to the process in the table below:

    Step Description
    1 Taxpayer signs a completed Form SS-4 including the Third Party Designee section, prior to the third party making the online application.

    Note:

    A copy of the signed Form SS-4 must be retained by the third party.

    2 Taxpayer reads and signs a statement that he/she understands that he/she is authorizing the third party to:
    • Apply for and receive the EIN on his/her behalf, and

    • Answer questions about completion of the application

    Note:

    A copy of the signed statement must be retained by the third party.

21.7.13.3.5  (10-01-2005)
Receiving EIN Applications and Questions by Telephone

  1. This subsection contains information on EIN telephone applications, including:

    • A description of the EIN Toll-Free Telephone Service (IRM 21.7.13.3.5.1.)

    • What you need to know before taking telephone applications (IRM 21.7.13.3.5.2.)

    • Identifying whether a caller is authorized to receive an EIN (IRM 21.7.13.3.5.3.)

    • Taking an EIN telephone application (IRM 21.7.13.3.5.4.)

    • Handling a call during IDRS down time or end of year procedures (IRM 21.7.13.3.5.5.)

    • Handling EIN and non-EIN related calls from taxpayers. (IRM 21.7.13.3.5.6 and IRM 21.7.13.3.5.7.)

    • Taxpayer Advocate Service (TAS) guidelines (IRM 21.7.13.3.5.8.)

21.7.13.3.5.1  (05-25-2012)
EIN Toll-Free Telephone Service

  1. Taxpayers can obtain an EIN immediately by calling 1-800-829-4933. The hours of operation are 7:00 a.m. to 7:00 p.m. (local time), Monday through Friday.

    Note:

    International applicants must call (267) 941-1099 (not a toll-free number).

  2. Calls are answered by the first available assistor at any of the call sites working EIN Assignment. The assistor takes the information, assigns the EIN, and provides the number to an authorized individual over the telephone.

    Note:

    Spanish (Non-English) speaking taxpayers must have, or call back with an interpreter. See IRM 21.1.3.4, Other Third Party Inquiries, for procedures for disclosing taxpayers calling with an interpreter.

  3. A responsible party may only receive one (1) EIN per day. See IRM 21.7.13.2.2.2 for more information.

21.7.13.3.5.2  (10-01-2010)
Before Taking Telephone Applications

  1. All assistors working on the EIN Toll-Free Telephone Service must be thoroughly instructed and familiar with:

    • IDRS

    • Paper processing of Form SS-4 , and

    • Telephone etiquette, including IRS Employee Identification Requirements (See IRM 21.7.13.3.1.)

  2. Phone assistors will capture taxpayer information taken during the call using electronic means (IAT, Quickpads, Microsoft Word Pad, etc).

21.7.13.3.5.3  (12-27-2012)
Identifying the Caller

  1. Telephone applications can be taken from any caller. However, an EIN can only be disclosed to a person who is authorized to receive it. First, determine whether you are speaking to the taxpayer (sole proprietor, partner, corporate officer, fiduciary, etc.) or to a third party applying on behalf of the taxpayer. If you are speaking to the taxpayer, follow the instructions in paragraph (2). If you are speaking to a third party, follow the instructions in paragraph (3).

    Caution:

    Beginning January 2, 2013, EIN assignment employees will perform a date of death check on the responsible party SSN using the EIN IAT Tool. See IRM 21.7.13.2.2.3 for complete information on entity types and authentication requirements on which the date of death validation check is applicable.

  2. To determine if the caller is a person who is authorized to receive the EIN over the phone, ask the caller for the following information:

    1. His/her complete name

      Note:

      If the caller is a third party designee, skip to paragraph (3) below. A third party designee is not required to provide his/her own SSN/ITIN or DOB.

    2. Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)

    3. Date of birth (DOB)

      Note:

      Validate the name, SSN/ITIN, and DOB using CC INOLE. If the caller fails the DOB probe, request additional authentication. See IRM 21.1.3.2.3, Required Taxpayer Authentication.

      Caution:

      A foreign individual may not have an SSN or ITIN but the EIN can still be disclosed as long as his/her position with the entity authorizes him/her to receive it.

    4. Ask for the caller's position with the entity. See IRM 11.3.2.4, Persons Who May Have Access to Returns and Return Information Pursuant to IRC 6103(e).

  3. If the caller identifies him/herself as an authorized third party, explain that he/she must provide appropriate authorization while on the call. See IRM 21.7.13.3.3 for complete third-party disclosure requirements. Tell the caller that he/she has the following options:

    • Fax the appropriate authorization document (Form SS-4 with the Third Party Designee section completed and signed by the taxpayer, Form 2848, or Form 8821) while on the call,

    • Conference the taxpayer into the call (validate the taxpayer's identity by verifying his/her SSN and Date of Birth on CC INOLES), or

    • Have the taxpayer call personally.

    Note:

    If the caller is dissatisfied, explain that when applying over the telephone, all third parties must provide proof of authorization to represent their clients.

  4. Do not doubt the caller's identity without legitimate reason. However, if you have serious doubts about the caller's authorization, take the application and offer to mail the EIN to the taxpayer's address of record. If you locate an EIN previously assigned to the taxpayer, do not disclose this to an unauthorized third party.

  5. Do not attempt to handle abusive callers.

21.7.13.3.5.4  (10-01-2013)
Taking an EIN Telephone Application

  1. Follow the steps in the table below to take a telephone application for an EIN.

    Caution:

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

    Step Action
    1 Open the call per IRM 21.1.1.7, Communication Skills , paragraphs 2, 3 and 4. See IRM 21.7.13.3.5.5 if the IDRS system is down while you are on the call.
       
    2 Perform the necessary research to determine whether the entity needs a new EIN. See IRM 21.7.13.4.2.
    • If the caller is a third party designee or unauthorized party, make sure the information provided (name, telephone number, SSN, etc.) is that of the taxpayer, not of a third party.

    • If the caller is an unauthorized third party, and during research you find an EIN has already been assigned for the taxpayer, do not disclose this to the caller. Advise the caller you have all of the information you need and will respond to the taxpayer directly.

    • If the caller is an unauthorized third party, and during research you find that the name and SSN/EIN/ITIN of the owner of the entity does not match our records, do not disclose this to the caller. Advise the unauthorized third party that the information they are providing is not valid and the owner of the entity must call in to apply for the EIN.

    3 After verifying that an EIN is needed, ask the caller for all of the required information from the Form SS-4. Be sure to gather all of the information required for the entity type.
    • Spell out all name and address information from ESIGN screen (except Major City Code) back to the taxpayer before transmitting.

    • Double check all entries for accuracy.

    • In the Remarks field of the ESIGN screen, enter the caller's name and phone number.

    .
    4 Assign the EIN using the appropriate procedure for the entity type. See IRM 21.7.13.5.
    5 If the caller is authorized, give him/her the EIN.

    Note:

    If the caller is not authorized to receive the EIN, do not disclose it. Advise the caller the EIN confirmation notice will be mailed to the taxpayer's address of record. Do not offer to fax the EIN confirmation letter to the taxpayer.

    6 Have the caller write down the number (preferably on a completed Form SS-4) for their records and repeat it back to you.

    Note:

    It is not necessary to tell the caller to write the number on a Form SS-4 if the caller indicated in Step 2 that he/she does not have a completed Form SS-4. Do not offer to fax an EIN confirmation letter to the caller. If the caller is authorized and initiates a request for a faxed EIN confirmation, provide it

    7 Notify the caller that he/she will receive a notice in about two weeks listing, if applicable, the return(s) he/she is required to file and the first due date of each respective return. Advise the caller this notice should be retained in their permanent records. Also, they may want to make several copies of the notice, as it can be used when EIN verification is requested for business purposes.

    Caution:

    Do not offer to fax an EIN confirmation letter to the caller. If the caller is authorized and initiates a request for a faxed EIN confirmation, provide it.

    8 Conclude the contact courteously by thanking the caller for calling and/or apologizing if the Service has made an error.

21.7.13.3.5.5  (02-20-2013)
IDRS Downtime and End of Year Procedures

  1. If IDRS is down when a taxpayer calls for an EIN, inform the caller that the computer system is currently unavailable but that you can assign a number (if your area has numbers to assign).

    Note:

    International assistors will follow local procedures.

  2. The online EIN application (Modernized Internet EIN) is not available when IDRS is down. Do not refer callers to the internet application during IDRS down time.

  3. Use the information in the table below to determine the appropriate action to take.

    If Then
    • The caller wants a provisional number, and

    • Your area has provisional numbers to assign, and

    • CC INOLE or CC NAMEI is available

    Make the following statement:
    "I can assign you a number for your business that you can use until all information is verified. Once the information you provide is verified, you will receive a confirmation letter of your permanent EIN in the next few weeks. Your permanent EIN should be the same as the one I give you today."
    Assign the provisional number as described below.
    • The caller does not want the provisional number, or

    • Your area does not have provisional numbers to assign, or

    • CC INOLE or CC NAMEI is not available

    Advise the caller he can either fax or mail in a completed Form SS-4 or call back when the systems are available.

  4. During both unscheduled IDRS downtime and End of Year scheduled downtime, assign customers EINs using the following procedure:

    1. EIN Units have blocks of EINs that can be assigned during system down time. Separate EINs (6/7 million series) are required for trusts and estates.

    2. All standard disclosure procedures must be followed.

    3. Using information obtained from callers, complete a paper Form SS-4.

    4. Secure a business phone number from the caller, if you need additional customer contact.

    5. Write the EIN, IRS Received Date, and employee number in RED in the top right corner of the completed Form SS-4. These SS-4s are processed first when IDRS becomes available.

    6. Provide the caller with the EIN assigned and tell the caller he/she will receive written confirmation of the assignment in about two weeks.

    7. Completed Forms SS-4 are maintained in phone suspense inventory. Charge all further handling to OFP 710-01325, Phone Suspense.

    8. When the system is available, if further information is needed to validate the EIN, contact the customer by phone. If contact cannot be made, send a letter.

21.7.13.3.5.6  (05-15-2012)
Handling EIN Related Calls from Taxpayers

  1. Use the guidelines in the table below when a taxpayer calls about an EIN. See IRM 21.7.13.7.2 for processing timeframes.

    If And Then
    The taxpayer mailed or faxed Form SS-4 The processing timeframe has not elapsed Research to determine whether the EIN has been assigned. See IRM 21.7.13.4.
    • If the EIN has been assigned, after verifying that the caller is authorized to receive it, give the taxpayer the EIN.

    • If the EIN has not been assigned, advise the taxpayer to call back after the timeframe has elapsed.

    Note:

    Taxpayers who receive an EIN from Modernized Internet EIN (after 09/17/2007) are advised to print the page showing their new EIN. However, if the taxpayer did not print the EIN, it is immediately available for research on CC ENMOD. See IRM 21.7.13.3.4.1.

    The taxpayer mailed or faxed Form SS-4 The processing timeframe has elapsed Research to determine whether the EIN has been assigned. See IRM 21.7.13.4.
    • If the EIN has been assigned, after verifying that the taxpayer is authorized to receive the information, give him/her the EIN.

    • If the EIN has not been assigned, offer to assign an EIN over the phone.

    The taxpayer has not yet applied for an EIN States he/she is calling to apply Offer to assign the EIN over the phone. If the caller faxes a Form SS-4 during the call, assistors must still ask the caller each required field for verification purposes.

    Note:

    If during the course of the phone assignment, the taxpayer does not have the information necessary to assign the EIN, advise the taxpayer once he/she obtains the needed information, he/she can apply using the online application. located on the IRS.gov website, which is available 7 days a week. (See IRM 21.7.13.3.4). Or, he/she can call back to apply over the phone. If the caller indicates he/she is in the Online EIN Assistant during the call and has a question regarding a particular field entry, then it is not necessary for phone assistor to offer to assign the EIN. However, in all other instances the assistor should offer to assign. Assistors must not probe to determine if the caller is in the Online EIN Assistant during the call.

    The taxpayer has received an EIN and requests account information   For post-assignment EIN disclosure procedures, see IRM 21.1.3.

    Exception:

    Taxpayers who cannot locate their assigned EIN can be disclosed by following the procedures below. See IRM 21.7.13.3.5.6.1 and IRM 21.7.13.3.5.6.2.

    A third party calls for an EIN Has a completed/signed Form SS-4 with TPD authorization Have third party fax proper authorization (SS-4/TPD). See IRM 21.7.13.3.3 before releasing the EIN.
    A third party calls for more information than just the EIN Has a valid Form 2848 or 8821 that has not been processed to the CAF Have the third party fax the proper authorization. See IRM 21.7.13.3.3 before releasing account information. See IRM 21.7.13.3.5.7 for information on handling non-EIN related issues.

21.7.13.3.5.6.1  (05-15-2012)
Post-Assignment EIN Disclosure Procedures for Sole Proprietors

  1. The instructions below are to be used when the sole proprietor is contacting us strictly to retrieve the EIN. Sole Proprietors with other account information questions are to be authenticated using the disclosure procedures in IRM 21.1.3.2.3.

  2. Taxpayer information can be disclosed to a sole proprietor using either the business entity information on Master File or using his or her individual information because the EIN for a sole proprietor and the SSN of the taxpayer who owns the sole proprietorship are related Taxpayer Identification Numbers.

  3. If the taxpayer is unable to verify his business identity (possibly because the EIN was obtained years ago and the taxpayer cannot remember the address or does not even remember applying for it), then the taxpayer information can be authenticated using the individual disclosure procedures in IRM 21.1.3.2.3.

    Example:

    Ask for the taxpayer's SSN, name as it appeared on his/her last tax return, address on the last return, and date of birth.

  4. If the taxpayer can verify his/her identity using the individual authentication procedures, the EIN can be disclosed.

21.7.13.3.5.6.2  (06-06-2013)
Post-Assignment EIN Disclosure Procedures for Other Entity Types

  1. The instructions below are to be used when the taxpayer is contacting us strictly to retrieve their EIN. Taxpayers with other account information questions are to be authenticated using the disclosure procedures in IRM 21.1.3.2.3.

  2. Since the IRS is the primary source of EIN assignment and also maintains the database of EINs, taxpayers must have the ability to contact IRS when they have been unable to locate their EIN.

  3. There is no legal requirement that a taxpayer provide his or her EIN before we discuss taxpayer information with him or her. The only requirement is that IRS is satisfied that the taxpayer is actually who he says he is.

  4. Therefore, if other shared secrets are sufficient to make the IRS employee believe that the person on the phone is who he says he is (he verifies that he is a person who is authorized to receive this information given his position in the business), then that is enough to provide him or her with the EIN.

  5. If a taxpayer calls and states he/she cannot locate his/her EIN or is requesting verification of the previously assigned EIN:

    1. First, determine if the taxpayer is a person authorized to receive the EIN by asking the following questions:
      - Caller's name, SSN or ITIN, and date of birth (per INOLE)

      Note:

      Foreign individuals may not have an SSN or ITIN, but the EIN will be disclosed if the caller is otherwise authorized to receive it.


      - Caller's position in the business (See IRM 11.3.2.4, Persons Who May Have Access to Returns and Return Information Pursuant to IRC 6103(e).)

      Caution:

      If there is no open account issue or a notice has not been issued additional taxpayer authentication is required. See IRM 21.1.3.2.3, Required Taxpayer Authentication for more information.

    2. Then, obtain information about the business entity so you can accurately research for it:
      - Legal name of business entity
      - Trade name of entity, if any
      - Complete mailing or location address of entity
      - If the taxpayer doesn't know the address, ask for the month and year when the entity was established

  6. Using the information obtained in paragraph (5), if you are satisfied the caller is who they say they are, and their position authorizes them to receive the information, then disclose the EIN.

21.7.13.3.5.7  (10-01-2013)
Handling Non-EIN Related Calls from Taxpayers

  1. Follow the instructions below for non-EIN business and/or individual account issues. (See paragraph (2) for transfer instructions.)

    1. Employees who have been trained to respond to non-EIN business and/or individual account issues, answer taxpayer questions on those issues.

    2. Employees who have not been trained to respond to non-EIN business and/or individual account issues, transfer the call.

  2. Follow the instructions below when transferring a call:

    If And Then
    A taxpayer has a non-EIN Business Account issue (notices, penalty abatements, credit transfers, filing requirements, address changes, or questions concerning Form 94X)
    • You have not been trained to respond to the issue, and

    • You have not received TTG training

    • Transfer BMF account issues other than those pertaining to employment tax to Accounts Management (Extension 92030)

    • Transfer questions related to employment taxes to Extension 92025.

    The issues are Business Tax Law questions pertaining (Corporations, S- Corporations, Partnerships, and LLCs) You have not received TTG training Transfer to Accounts Management (Extension 92123).
    Issues are related to Individual Accounts (Form 1040 series) and all other technical tax law issues You have not received TTG training Transfer to Accounts Management (Extension 92020).
    Issues are related to Tax Exempt Government Entities (TEGE) (Name changes, applying for exemption, questions about filing requirements or change in entity type) You have not received TTG training Transfer to TEGE (Extension 92265)

21.7.13.3.5.8  (10-01-2011)
Taxpayer Advocate Service (TAS) Guidelines

  1. AM EIN assignment assistors must be familiar with Taxpayer Advocate Service (TAS) criteria. TAS criteria follows:

    TAS Criteria
    1 A taxpayer is experiencing economic harm or is about to suffer economic harm.
    2 A taxpayer is facing an immediate threat of adverse action.
    3 A taxpayer will incur significant costs if relief is not granted (including fees for professional representation).
    4 A taxpayer will suffer irreparable injury or long-term adverse impact if relief is not granted.
    5 A taxpayer has had a delay of more than 30 calendar days (after normal processing) to resolve a tax account problem.
    6 A taxpayer has not received a response/resolution to his/her problem/inquiry by the date promised.
    7 A system(s) or procedure(s) has either failed to operate as intended or failed to resolve the taxpayer's problem or dispute within the IRS.
    8 The manner in which the tax laws are being administered raise considerations of equity, or have impaired or will impair the taxpayer's rights.
    9 The National Taxpayer Advocate (NTA) determines compelling public policy warrants assistance to an individual or group of taxpayers.

  2. Generally, issues related to EIN assignment can be resolved during the call and therefore do not require TAS referral. However, if a caller states that he/she wrote in for an account change or other action that the EIN assistor cannot resolve, and the delay meets TAS criteria, then a referral is required.

  3. Refer taxpayers to TAS when the contact meets TAS criteria and you can't resolve the taxpayer's issue the same day. The definition of "same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps with 24 hours to begin resolving the taxpayer's issue. Do not refer "same day" cases to TAS unless the taxpayer asks to be transferred to TAS and the case meets TAS criteria. Refer to IRM 13.1.7.4, Same-Day Resolution by Operations.

  4. Referrals to TAS are made by completing Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order) and routing the form to TAS.

  5. See IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for comprehensive information on this issue.

21.7.13.3.6  (10-01-2005)
Receiving EIN Applications by Mail

  1. The taxpayer can complete the Form SS-4 and mail it to the Campus of Record according to state mapping for assigning EINs. See IRM 21.7.13.7.1.

  2. This subsection contains information on:

    • Processing EIN applications received by mail (IRM 21.7.13.3.6.1); and

    • Returning original documentation (such as a death certificate) that has been sent along with the Form SS-4 (IRM 21.7.13.3.6.2.)

21.7.13.3.6.1  (10-01-2005)
Processing an EIN Application Received by Mail

  1. The processing timeframe for an EIN application received by mail is four weeks.

    Note:

    See IRM 21.7.13.7.2 for complete processing timeframes and batching requirements.

  2. Ensure that the Form SS-4 contains all of the required information. See IRM 21.7.13.5 for the entity type you are assigning.

    Note:

    If any required information is missing or inaccurate, correspond with the taxpayer (using either an EIN problem cover sheet or Letter 45C, EIN Application Requested) to obtain the information.

  3. After verifying that the required information is complete and accurate, perform the necessary research to determine whether the entity needs a new EIN. See IRM 21.7.13.4.

  4. If you determine that the entity needs a new EIN, assign the EIN using the appropriate procedures for the entity type. See IRM 21.7.13.5.

21.7.13.3.6.2  (10-02-2008)
Returning Original Documentation to Taxpayers

  1. If a taxpayer sends an original document that is unnecessary to process an EIN request (such as an original death certificate), prepare Form 3699, Return of Documents to Taxpayer , and return the item to the taxpayer.

    Caution:

    Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is enclosed in the envelope. See IRM 21.3.3.4.26.

  2. Route notification received from a taxpayer indicating a bankruptcy, receiver/receivership, or state receivership to the appropriate Compliance Insolvency Function. See SERP, Insolvency (Bankruptcy) National Field/Centralized Site Directory, for Insolvency addresses and phone numbers.

21.7.13.3.7  (10-01-2005)
Receiving EIN Applications by Fax

  1. Taxpayers can fax a completed Form SS-4 to the Campus of Record according to state mapping for assigning EINs. See IRM 21.7.13.7.1.

  2. This subsection contains information on EIN applications received by fax, including:

    • Third party disclosure requirements for faxed applications (IRM 21.7.13.3.7.1.)

    • Processing an application received by fax (IRM 21.7.13.3.7.2.)

21.7.13.3.7.1  (10-01-2009)
Third Party Authorization for Faxed Applications

  1. If the application was faxed by a third party, make sure the appropriate authorization document is faxed in. See IRM 21.7.13.3.3.

  2. If the third party is not able to provide the appropriate authorization document:

    • Process the application and assign the EIN using the taxpayer's information only.

    • Do not disclose the EIN to the third party.

    Note:

    If the third party calls to complain that the EIN was not faxed back, explain that IRC § 6103(c) prohibits the disclosure of taxpayer information to unauthorized individuals. Advise the third party that notification of the EIN will be mailed to the taxpayer.

21.7.13.3.7.2  (10-02-2008)
Processing an Application Received by Fax

  1. A taxpayer can fax the completed Form SS-4 application based on state mapping. Ensure that the Form SS-4 contains all of the required information. See IRM 21.7.13.5.

    Note:

    If any required information is missing, fax a request for the information to the taxpayer using the campus cover sheet. See IRM 11.3.1.10.

    Caution:

    If the name/TIN combination from Lines 7a/7b or 7a/9a cannot be validated, research for the correct SSN/EIN using the appropriate command codes (CC NAMES, NAMEI, NAMEE, and NAMEB). A taxpayer/third party designee may have made a typing error or transposition error. If you are able to locate the correct SSN/EIN, edit the Form SS-4 with the correct TIN and continue processing the application.

  2. After verifying the required information is complete and accurate, perform the necessary research to determine whether the entity needs a new EIN. See IRM 21.7.13.4.

  3. If you determine that the entity needs a new EIN, assign the EIN using the appropriate procedures for the entity type. See IRM 21.7.13.5.

  4. If the taxpayer's fax number is provided, fax back the EIN within four (4) business days using:

    • The campus cover sheet, or

    • Form SS-4 (write the EIN in the upper-right corner with blue or black ink)

    Caution:

    In order to prevent unauthorized disclosure of personally identifiable information (PII), extreme care must be taken when faxing EINs to ensure that only information belonging to that taxpayer is included in the fax. See IRM 11.3.1.11.

  5. After the fourth business day, the taxpayer can call the EIN Toll-Free Telephone Service to receive verbal confirmation of the EIN. Otherwise, confirmation is mailed within about two weeks.

21.7.13.3.8  (04-11-2011)
Receiving EIN Applications From Field Compliance

  1. In certain situations, compliance officers submit requests to receive EINs for taxpayers. These requests usually relate to the need to make an immediate assessment, or process a secured return.

  2. Compliance officers must prepare a "dummy" Form SS-4 and fax it to the Cincinnati Accounts Management Campus at ≡ ≡ ≡ ≡ ≡ ≡ ≡ . This fax number is for Internal Use Only.

    Exception:

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

  3. Compliance officers must include their name, position, fax, and phone number on the fax cover sheet.

  4. Cincinnati Accounts Management works these requests on an expedited basis and discloses the EIN to the compliance officer using whatever method he/she requests (fax/phone/mail).

  5. Advise compliance officers who call the toll-free line to request an EIN to follow the fax procedures outlined in this section.

21.7.13.3.9  (10-01-2012)
Bulk/Bank Assignment Requests (CAMC Only)

  1. This subsection contains information on receiving and processing types of requests under the bulk/bank EIN program (also known as the bank list program), including:

    • Entities that qualify for bulk/bank assignments (IRM 21.7.13.3.9.1)

    • Batching bulk/bank requests (IRM 21.7.13.3.9.2)

    • Assigning a block of EINs (IRM 21.7.13.3.9.3)

    • Telephone calls related to the Bank list program. (IRM 21.7.13.3.9.4)

    • Processing a consolidated list returned by an authorized representative (IRM 21.7.13.3.9.5)

    Exception:

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


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