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

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.

Applications that appear suspicious can be sent as potential leads. Send the suspicious Form SS-4 by secure email to the EIN Headquarters Analyst using the instructions below:

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

For paper applications, when you become aware you have multiple applications with the same responsible party, ensure at least one EIN is assigned and reject the remaining applications back to the taxpayer or Third Party Designee. To ensure the TP/TPD is aware of the rule and how they can receive EINs for the entities that were not assigned, correspond with the applicant following the procedures in IRM 21.7.13.3.10(4) alpha a) row 4, Form SS-4, Application for Employer Identification Number, Missing Information Necessary for Processing.

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 (DOD) check when:

The Integrated Automated Technologies (IAT) EIN Assignment tool will display a pop-up screen when a date of death is present for the responsible party. Employees must refer to this IRM for procedures. Follow the instructions below when a date of death is displayed.

The date of death check applies to the responsible party≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ - If a date of death is present for the responsible party ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, and the caller is authorized to receive information as determined in IRM 21.7.13.3.4.1(4), Modernized Internet EIN (Mod IEIN), take the actions shown in the table below:

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

EIN Prefixes 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 69, 70, 78, 79, 89, 96 and 97 are considered invalid for input and are no longer being assigned. However, some entities with these prefixes may still be in business; paying taxes and issuing Forms W-2 to report wages paid.

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

The information provided by the taxpayer on Lines 9a, 13, 14, and 15 of Form SS-4 is used to determine the correct employment tax filing requirements to assign. This information includes:

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.

There will be rare occasions where the grantor, owner, custodian or trustor of a domestic trust/estate entity type will not have an SSN or ITIN. In these cases, secure the SSN or ITIN 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.

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

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

Use the table below, for the entity types listed, 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.

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).

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.

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.

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

Forms SS-4, Application for Employer Identification Number, from foreign entities are assigned EIN prefix 98. Forms SS-4 from foreign entities received by mail or fax 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 (855) 215-1627.

Foreign entities may request an EIN by telephone by calling the non-toll-free EIN International line. Assistors on the non-toll-free EIN International line must determine if the principal business was created or organized outside the United States or U.S. Territories before processing an application by telephone. Telephone calls from foreign entities requesting an EIN are assigned EIN prefix 98 and are only worked by Cincinnati and Ogden International Units. If a call is received in any other location, provide the caller with the:

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:

Use the table below when processing requests for an International EIN received by mail, fax or phone to determine whether an entity is "foreign" , and therefore will be assigned EIN Prefix 98.

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

Third Party Disclosure: The taxpayer must authorize the Third Party Designee (TPD) to apply for and receive the EIN on their behalf by completing the Third Party Designee section and signing the Form SS-4.

See IRM 21.7.13.3.9.1 (5), Form SS-4 Application Status, for handling guidance for third party inquiries regarding an EIN application. Refer to IRM 11.3.3.3, Disclosure to Third Parties Based Upon Taxpayer Request for Assistance, for additional information about disclosure to third parties when tax matters are involved.

Forms SS-4 that have a previously assigned EIN or cannot be processed due to missing information are not sent to files. EIN Tax Examiners correspond with the applicant explaining why a new EIN was not assigned. Refer to IRM 21.7.13.4.2.4, If an EIN is Found/Not Found, and IRM 21.7.13.3.10, Form SS-4, Application for Employer Identification Number, Missing Information Necessary for Processing.

After assigning an EIN, use the table below for routing certain Forms and/or supporting documentation to the correct area.

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.

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

Entities qualified to receive bulk/bank EINs include:

Bulk/bank requests can be:

Requests to join the bulk/bank program must be in writing on company letterhead and state the following:

Separate and batch all requests received into three sub-categories:

Use CC BSIGN to assign a block of EINs, using the guidelines in the table below:

Send Notice Gatekeeper Web (SNIP) - LTR 0225C Detail Page (irs.gov), EIN Block Assignments for Trusts and Estates.

Create a folder for the institution/authorized representative and retain the following:

When a financial institution or authorized representative supplies their client with an EIN from a block issued by the IRS, it must submit a consolidated list that contains the following information:

Use the IAT EIN Assignment Tool to research the entity to which the EIN(s) have been assigned to determine whether it has been previously established. If the tool is unavailable, manual research can be performed using the following command codes:

If the entity has not been established, follow the correct EIN assignment procedures for the entity type. See IRM 21.7.13.5, Assigning EINs.

After entering the consolidated list, send Letter 225C, EIN Block Assignment for Trustees and Estates, to the institution/authorized representative, confirming that the consolidated list has been validated. If the institution/authorized representative requests Letter 225C be faxed to them, do so.

Modernized Internet EIN (Mod IEIN) replaced the online Form SS-4 application on September 17, 2007. The Mod IEIN application uses a question and answer format similar to popular tax preparation products. Users can click the underlined keywords for additional information or view the help topics available on each screen.

Callers contacting the IRS regarding the message shown in paragraph 2 above are routed based on their specific reference number. Reference numbers 101 or 115 are directed to a CSR for assistance. All other reference numbers are routed to an automated message which provides instructions to correct invalid information and resubmit the application or submit Form SS-4, Application for Employer Identification Number, by mail or fax.

Before resolving the issues in paragraphs 5, 8 and 9, you must follow the guidelines in the table below and in IRM 10.10.3.3.15, Identity Proofing for Modernized Internet EIN (Mod IEIN), to authenticate the caller.

If the caller can be authenticated and their relationship established with the entity, obtain the entity name and address and research using the IAT EIN Assignment Tool or CC NAMEE (if the tool is unavailable). If the caller does not provide the complete name (e.g., LLC, INC, Corp) and address (e.g., STE, AVE, BLVD), probe for additional information. Use the table below to resolve the following common issues:

Assistors should be aware of the following:

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

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

When a TPD is making the online application on behalf of the taxpayer, the taxpayer must authorize the TPD to apply for and receive the EIN on their behalf in accordance to the process in the table below:

EIN Toll Free Telephone Assignment was discontinued effective January 6, 2014. Taxpayers calling to apply for an EIN will be advised as follows: "I'm sorry, the IRS is no longer assigning EINs over the telephone. You can receive an EIN immediately by using our Online EIN Assistant. Go to the IRS web site at www.irs.gov and type in keyword EIN. If you prefer, you can complete a Form SS-4 and fax or mail it to us. The Form SS-4 and instructions can be downloaded from the IRS.gov website. Is there anything else I can help you with today?"

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

International applicants may call (267) 941-1099 (not a toll-free number) 6:00 a.m. till 11:00 p.m. (Eastern Time) Monday through Friday to obtain their EIN. The person making the call must be authorized to receive the EIN and answer questions concerning the Form SS-4, Application for Employer Identification Number.

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

A responsible party is limited to one EIN per business day. See IRM 21.7.13.2.2.2, How Many EINs a Responsible Party Can Receive Each Day.

Follow the guidance below when processing a telephone application.

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).

Use the information in the table below to determine the correct action to take.

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

The processing timeframe for an EIN application received by mail is 30 days.

Ensure that the Form SS-4, Application for Employer Identification Number, contains all of the required information. See IRM 21.7.13.5, Assigning EINs, for the entity type you are assigning.

If a taxpayer sends an original document that is unnecessary to process an EIN request (such as an original death certificate), prepare Form 14219, Return of Documents to Taxpayer, and return the item to the taxpayer.

A date, title, and handwritten signature are required. An electronic signature will not be accepted to authorize third party disclosure. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. The signature must be dated and the IRS must receive the document within 120 days of that date.

If the authorization documentation is incomplete or invalid (e.g., stamped or electronic signature), process the application, but DO NOT release the EIN to the third party.

The processing timeframe for an EIN application received by fax is 4 business days. Ensure the Form SS-4, Application for Employer Identification Number, contains all of the required information. See IRM 21.7.13.5, Assigning EINs, for the entity type you are assigning.

A Form SS-4 faxed to assist with EIN assignment during a telephone call must be destroyed as classified waste. Classified waste is documentation containing taxpayer entity or account information that is not part of the case and is not needed for audit trail purposes. Refer to IRM 21.5.1.4.10 , Classified Waste, for guidance on handling classified waste.

Refer to IRM 21.7.13.3.2.11, Disposition of Form SS-4 and Supporting Documentation, for additional information.

When calls are received regarding the status of a Form SS-4 application, you must first determine if the processing timeframe has elapsed. See IRM 21.7.13.7.2.1, Processing Timeframes, for processing timeframe(s) and follow the table below:

To determine the caller’s relationship to entity, use the table below:

If an EIN has been assigned, follow the guidance in the table below:

If an EIN has not been assigned, refer to irs.gov, Processing status for tax forms, and follow the table below.

Taxpayers or their authorized representatives may contact the IRS to confirm (verify) the taxpayer’s EIN or request a copy of the original CP 575, Notice of New Employer Identification Number. These requests could include, but are not limited to, an EIN that was lost, misplaced, or forgotten. If the taxpayer asks for a duplicate CP 575, send Letter 147C, EIN Previously Assigned. Explain the original notice of EIN assignment cannot be duplicated. See IRM 21.7.1.4.7.1, Employer Identification Number (EIN) Verification and Requests for Letter 147C, EIN Previously Assigned, for guidance.

When using the IAT EIN Assignment Tool or any of the command codes described in this subsection (when the tool is unavailable), research the entity thoroughly for:

The IAT EIN Assignment Tool performs research using CCs NAMEI, NAMEB, NAMEE, to determine if an EIN has already been assigned. This tool must be used for research when available. Use various elements of the search criteria (parameters) to research the entity thoroughly. For example:

See IRM 2.3.60, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE, and TPIIP, for additional information.

When the IAT EIN Assignment tool is unavailable, research the entity using the Name Search Facility (NSF) with the correct command code as described in the table below. Use same search criteria as shown in paragraph 1 above.

After researching for a previously assigned EIN using the IAT EIN Assignment tool (or the correct research command codes if the tool is unavailable), use the information in the table below to determine the correct action to take.

If the tool is not available and an EIN is located by manually inputting CC NAMEE/NAMEB and you can determine it belongs to the entity, reactivate the account by first inputting CC ENMOD, then CC ENREQ as shown below. Take this action whether the inquiry is received on the phone or by correspondence.

The response to the above entries is a CC BNCHG screen pre-populated with the EIN and Name Control. Input TC 000 and all information including Primary, Sort, and Care-of Name lines, X-Ref TIN or Sole Prop TIN, Location and Mailing Addresses, BOD, WPD, Employment Code, Filing Requirements etc. This information is to be gathered from a paper Form SS-4, or verbally from the taxpayer or their authorized third party representative.

The TC 000 will post to Master File and re-establish the entity. Always send Letter 147C, EIN Previously Assigned, to the taxpayer.

Identity theft occurs when someone uses your name, SSN/TIN, credit card number or some other piece of your personal information. Some taxpayers have contacted EIN units after receiving a CP 575 identifying them as the owner of a new EIN. They claim they did not apply for an EIN.

Take action on a case by case basis. There is no specific order or process to follow. The main thing is to be sure the person did not apply and does not want the number associated with their name. Use the table below to assist you.

The table below identifies entity type changes that require issuance of a new EIN.

Assign a new EIN to a sole proprietorship if any of the following are true:

Do not assign a new EIN to a sole proprietorship under the following circumstances:

Assign a new EIN to a corporation if any of the following are true:

Do not assign a new EIN to a corporation under the following circumstances:

A new EIN is not necessary if any of the following are true:

Assign an EIN to a single member LLC not taxed as a corporation, if the entity does not already have an EIN and:

A sole proprietorship is an unincorporated business that is owned by one individual. It is the simplest form of business organization to start and maintain.

Established EINs can only be disclosed to:

If authorization is not available, inform the third party requesting the EIN that you are going to:

If you receive Form 8832 with Form SS-4:

The following are examples of legitimate reasons a sole proprietor may request an EIN:

Use the table below to determine the need for a new EIN.

Follow the criteria in the table below when individual ownership changes within the same year.

When the tool is unavailable, follow the steps in the table below to research an EIN request before assigning a number.

The table below describes the fields and the entries for a sole proprietorship. See IRM 21.7.13.7.3, CC ESIGN Input Screen, for general input instructions.

A personal service corporation is an organization in which:

The table below describes the associated terms and guidelines for a corporation.

Established EINs can only be disclosed to individuals who can legally bind the corporation. The authority to bind means the ability to execute agreements that are binding and legally enforceable against the corporation under state law. Individuals who can legally bind the corporation frequently include:

EINs cannot be disclosed to a personal secretary or assistant unless they can legally bind the corporation. Request one of the following documents in this case:

EINs must not be disclosed to a third party without a valid:

Use the information in the table below to determine the need for an EIN for a corporation.

When the tool is unavailable, follow the steps in the table below to research an EIN request before assigning a number.

Use the table below to determine the filing requirement for a corporation.

For a Personal Service Corporation, input a Form 1120 filing requirement of 19. The FYM must be 12.

The table below describes the fields and the entries for corporations. See IRM 21.7.13.7.3, CC ESIGN Input Screen, for general input instructions.

A partnership includes a syndicate, group, pool, joint venture or other unincorporated organization, through or by means of which a business, financial operation, or venture is carried on, and which is not a trust, estate or corporation.

A domestic LLC with at least two members that does not file Form 8832 electing to be classified as an association taxable as a corporation is classified as a partnership for federal income tax purposes.

The table below describes the associated terms for a partnership.

Established EINs can be disclosed to:

Form 1065, U.S. Return of Partnership Income is filed:

Use the table below to determine the filing requirement for a partnership.