Validating EINs that are Required to be Reported to ExSTARS
Invalid EINs will show as 151 errors. If you submit a list of EINs to IRS Excise, they will be checked against IRS master files and, if valid, be added to the ExSTARS database. EINs should be validated while in testing. If not valid, you must verify your EINs for carrier/position holders/consignor by sending them a Form W-9.
Using 77777777, 888888888, or 999999999 for the EIN are not allowed
Use of all 7s, all 8s or all 9s is not allowed when identifying terminal operators, position holders or bulk carriers and will result in “must fix” 151 errors.
- 777777777 can no longer be used when the carrier or consignor is the Department of Defense (DOD), if the DOD EIN is unknown. You should request the appropriate DOD EIN (using Form W-9) that has been issued to the Defense Fuels Agency or other government entities.
- 888888888 can no longer be used to report a foreign-flagged vessel as a carrier. The AJCA'04 requires that the Importer of Record (IOR) be a U.S. person, registered on a 637 and have an EIN.
- 999999999 can only be used to report a non-bulk (rail or truck) carrier when the EIN is unknown.
You should use IRS Form W-13 to request the unknown EIN for any entity reportable to ExSTARS.
For exports using a foreign-flagged vessel as a carrier, report the EIN of the position holder as the carrier.
Social Security Numbers (SSN) for the Carrier Cannot be Used Instead of the EIN
ExSTARS cannot validate SSNs. Use of SSN will return a “must fix” error. Request the EIN from the carrier on a Form W-9.