21.7.13. Assigning Employer Identification Numbers (EINs)

(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.

(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 frivolous application 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.

(5) 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.

(6) If applications appear suspicious, refer to the Scheme Development Center (SDC) see IRM 3.11.6.7.13, Criminal Investigation (CI) Scheme Development Center (SDC) Screening for additional guidance. The 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 as potential leads using the instructions below:

• Copy Form SS-4

• Mark or stamp it as a "copy"

• Notate the EIN assigned

• Notate it is a potential lead

(1) Effective May 21, 2012, a responsible party (see IRM 21.7.13.7.3.12.3, SSN/ITIN/EIN Input-XREF Responsible Party (Form SS-4, Line 7) for input information) 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.

(2) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(3) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(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 (DOD) check when:

1. the responsible party is an individual, and

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

(2) 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. 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.

(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

(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 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. See IRM 21.7.13.3.4.1, Modernized Internet EIN (Mod IEIN) for a list of error codes and their meanings. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(5) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ - If a date of death is present for the responsible party for one of the entities listed in Paragraph (3), 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:

(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 10.5.1.6.9.4, Faxing for guidance.

(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 Notice Gatekeeper Web (SNIP) - LTR 0045C Detail Page (irs.gov) , EIN Application Requested/Received (Form SS-4). 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 applicant provides the corrected documentation from SSA, the campus will fax the responses to the Accounts Management (AM) EIN Headquarters Analyst for evaluation.

(1) 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.

(2) 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.

(3) 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.

(4) 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.

(5) 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.

(6) 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, Inquiry Referral, and forward to the correct BMF Entity Team. (See IRM 21.7.13.7.2.2, Cases Forwarded to Submission Processing BMF Entity for an account merge to a new EIN.) Advise Entity to correspond with the taxpayer advising them of their new number.

(7) 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.

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

• Line 9a - Type of entity

• Line 13 - Number of and type of employees

• Line 14 - Checkbox response to indicate if a Form 944, Employer’s ANNUAL Federal Tax Return, filing requirement should be assigned

• Line 15 - First date wages or annuities were paid

(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.

(2) 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/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, custodian 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, custodian 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.

(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)."

(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 correct BOD if one is not provided.

(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 correct WPD, if one is not provided.

(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, Form SS-4 Data and Social Security Administration and IRM 21.7.13.2.6, Form SS-4 Data and U.S. Census Bureau 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, 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.

(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).

(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.

(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.

(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.

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

(3) 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.

(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 (855) 215-1627.

(2) 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:

• EIN International phone number (267) 941-1099 (not a toll-free number) Hours of operation 6:00 a.m. to 11:00 p.m. Eastern time Monday through Friday

• EIN International fax number (855) 215-1627 if faxing from within the U.S. and

• EIN International fax number (304) 707-9471 if faxing from outside the U.S.

(3) Beginning in October 2013, assistors staffing the International Non-Toll Free telephone line will have the ability to utilize the Over the Phone Interpreter Service (OPI). Instructions for using this service are located in IRM 21.8.1.1.11.2, Over the Phone Interpreter Service (OPI) For International Non-Toll Free Calls.

(4) 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:

(5) 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 by the Cincinnati or Ogden Campus:

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(1) A signature waiver (Notice 2000-19, Notice 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 21.7.13.3.5.4, Taking an EIN Telephone Application, Step 7 (reminder) for third party disclosure information.

(1) All Forms SS-4 received by mail/fax and processed with newly assigned EINs (domestic and foreign) must be sent to files in brown folders (Document 6982) with the processing date and the IDRS number of the assigning employee notated on the outside of the folder.

(2) Unprocessed Forms SS-4 are applications that have a previously assigned EIN or applications that cannot be processed due to missing information. These applications are not sent to files. They are returned to the applicant explaining why a new EIN was not assigned.

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

(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.

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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) IRS retains all processed paper Forms SS-4 following guidance inIRM 3.5.61.3.77, Form SS-4, Application for Employer Identification Number.

(6) Prior to January 1, 2017, the only Forms SS-4 IRS retained were those submitted by mail or fax for estates, trusts, and entities with no filing requirements. While only a limited number of paper Form SS-4 applications were retained, all Forms 5147, which generates with every EIN assignment (paper, fax, phone and internet) are retained on Control-D for seven years.

(7) See IRM 21.7.13.3.2.11, Disposition of Form SS-4 and Supporting Documentation for current disposition of Form SS-4 and supporting documentation.

(1) Entities qualified to receive bulk/bank EINs include:

• Bankruptcy estates created under Chapter 7-11 of the Internal Revenue Code

• Pension/Retirement Trusts

• Government National Mortgage Association (GNMA) Pools

• Federal National Mortgage Association (FNMA), and

• Real Estate Mortgage Investment Conduits (REMICs)

(1) Bulk/bank requests can be:

• Faxed to 855-215-1627 or

• Mailed to
  Internal Revenue Service
  EIN Operations
  Stop 532
  Cincinnati, OH 45999

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

• What the EIN(s) will be used for (e.g., bankruptcyestate, pension plan),

• Number of EIN(s) needed per month,

• Contact person's name,

• Contact person’s telephone number and

• Contact person’s fax number

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

• Requests

• Consolidated Lists, and

• Correspondence

  Note: See IRM 21.7.13.7.2, Forms SS-4 and Correspondence: Processing Timeframes and Batching for more information about processing timeframes and batching requirements.

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

(2) Print the response screen and attach the printout to the original company letterhead.

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

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

• The response screen and original request

• A Block EIN(s) assignment log sheet (to record and track actions) when received

• The date on the cover letter that the consolidated list was returned by the institution/authorized representative when the EIN(s) are assigned, and

• The date on the cover letter of any correspondence

(5) If a consolidated list, using up the entire block of EINs assigned, has not been received after 30 days, send an interim Notice Gatekeeper Web (SNIP) - LTR 0225C Detail Page (irs.gov), or fax the financial institution or authorized representative. Explain that the institution/representative has up to 45 days from the date of issuance of the block to send in the consolidated list. No extension of time to use the block will be granted without extenuating circumstances.

(1) Telephone service for the bank list program is not on the call router; calls are directly dialed to the campus of record. Return bank list program-related calls within a 24-hour period.

(1) 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:

• EIN(s) assigned

• Exact name of entity to which the EIN(s) are assigned

• Name of trustee or executor

• Address, and

• Date established

(2) Banklist customers are only required to supply the information listed above. If any of the required information is missing, contact the institution/authorized representative to obtain it. Do not correspond with the customer or perform research for information that is not required.

(3) If additional information is available from the consolidated list, input it onto CC ESIGN. Otherwise, information not required from the taxpayer will be left blank on CC ESIGN.

(4) 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:

• CC ENMOD

• CC NAMEB, and/or

• CC NAMEE

  Note: See IRM 21.7.13.4.2, Researching Taxpayer Information for more detailed information on researching taxpayer information.

(5) 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.

(6) 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.

(7) Retain the consolidated list in the folder that was created when the block was assigned.

(1) On September 17, 2007, Modernized Internet EIN (Mod IEIN) replaced the online Form SS-4 application. The following are some of the changes and benefits of the 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. Users begin by choosing the type of entity they are applying for and then only answer questions applicable to that entity.

  Note: Users may contact the IRS to report they were unable to add LLC to the name of their business. Advise the caller Single and Multi-member limited liability companies must select Limited Liability Company as the type of entity they are establishing. This will allow an LLC suffix to be entered and the correct filing requirement(s) to be established. Selecting Sole Proprietor or Partnership will not allow an LLC suffix to be added to the primary name line.

• 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: For government entities only: If the applicant lists a BMF entity as the responsible party and the EIN of that entity was obtained online; i.e., EIN prefix 20, 26, 27, 45, 46, 47, 81, 82, 83, 84, 85, 86, 87, 88, 92 - 93 and 99 the new business cannot use MOD IEIN. EIN requests meeting this criteria must be submitted by fax or mail. This information is provided to applicants on the IRS.gov webpage titled: Apply for an Employer Identification Number (EIN) Online. See IRM 21.7.13.2.4, How an EIN is Assigned for a complete listing of Internet EIN prefixes.

• 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.

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

• Third party designees are provided the EIN only at the end of the session and advised the EIN confirmation notice (CP 575) will be mailed to the applicant.

• 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 the EIN confirmation notice (CP 575) will be mailed to the taxpayer.

(2) Users applying for their domestic or U.S. territory EIN may experience difficulty with obtaining their EIN online and receive the following message:
We are unable to provide you with an EIN. We apologize for the inconvenience, but based on the information provided we are unable to provide you with an EIN through this online assistant.
Please call 800-829-4933 for assistance. When outside the US, call 267-941-1099. TTY/TDD: 800-829-4059.
Please have your information readily available and mention reference number XXX

(3) 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.

(4) Before resolving issues for reference numbers in paragraphs 9 and 10 below, you must use the table below to:

• Determine if the caller’s relationship/position with the entity authorizes them to receive information and

• Authenticate the caller by asking specific information as shown in the chart below and validating that information on IDRS.

(5) If the caller can be authenticated and their relationship established with the entity, use the table below to resolve the following common issues:

(6) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

(7) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(8) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(9) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(10) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(1) 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:

(1) 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?"

• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

(2) A responsible party may only receive one (1) EIN per day. See IRM 21.7.13.2.2.2, How Many EINs a Responsible Party Can Receive Each Day for more information.

(1) 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.

(2) A responsible party may only receive one (1) EIN per day. See IRM 21.7.13.2.2.2, How Many EINs a Responsible Party Can Receive Each Day for more information.

(1) All assistors working on the EIN Toll-Free/Non-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, IRS Employee Identification Requirements-Sec 3705(A))

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

(1) IRM 21.7.13.3.5.1, EIN Toll-Free Telephone Service-Domestic Entities and IRM 21.7.13.3.5.2, EIN Non Toll-Free Telephone Service-Foreign Entities explains when the Service will assign EINs over the telephone. Follow guidance below when processing a telephone application.

(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).

(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 correct action to take.

(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.

   Note: You do not need to complete a paper Form SS-4, if the caller can fax their application and all the required information is legible and processable. You must verify the information from the Form SS-4 with the caller.

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 that they 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.

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

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

(3) After verifying that the required information is complete and accurate, perform the necessary research using the IAT EIN Assignment Tool to determine whether the entity needs a new EIN. See IRM 21.7.13.4, Determining Whether an Entity Needs an EIN.

(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, Assigning EINs.

(1) 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.

(2) Route notification received from a taxpayer indicating a bankruptcy, receiver/receivership, or state receivership to the correct Compliance Insolvency Function. See Insolvency (Bankruptcy) Tools, for Insolvency addresses and phone numbers.

(1) Taxpayers may give third parties authority to obtain an EIN on their behalf. Make sure the correct authorization document is received before faxing the EIN to the third party.

(2) If the authorization documentation is incomplete, process the application, but DO NOT fax the EIN to the third party.

(1) Ensure that the Form SS-4 contains all of the required information. See IRM 21.7.13.5, Assigning EINs

(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, Determining Whether an Entity Needs an EIN.

(3) If you determine that the entity needs a new EIN, assign the EIN using the correct procedures for the entity type. See IRM 21.7.13.5, Assigning EINs.

(4) If the taxpayer's fax number is provided:

• Write the EIN in the top right hand corner of Form SS-4 and

• Underline the TP/authorized representatives fax number in red and

• Return Form SS-4 to the clerical area for faxing

(5) After the fourth business day, the taxpayer can call the EIN Toll-Free Telephone Service to receive verbal confirmation of the EIN.

(1) 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:

(2) If the processing timeframe has elapsed, you must determine the caller’s relationship to the entity and authenticate the caller to determine if they are authorized to receive the EIN verbally.

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

(4) Once the relationship with the entity is established, the caller must provide their personal information to authenticate their identity in order to receive the EIN verbally. Refer to IRM 10.10.3, Centralized Authentication Policy (CAP) to see what the caller must provide:

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

(6) If an EIN has not been assigned, advise the caller to resubmit the application.

(1) Taxpayers or their authorized representatives may contact the Service 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 not limited to, an EIN that was lost, misplaced, forgotten, etc. See IRM 21.7.1.4.7.1, Employer Identification Number (EIN) Verification, for guidance.

(1) 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:

• All names of the owners, such as partners (e.g., Smith & Jones, Jones & Smith, Smith and Jones)

• Spelling variations, such as one word versus two words (e.g., Safe Guard and Safeguard)

• Name of business with punctuation and without (e.g., A–B–C–D and ABCD and A B C D)

• Incorporated or formation information in the State provided on Line 9b.

• The taxpayer’s name and mailing ZIP code. Begin with the first three digits of the mailing ZIP code and then expand your search to five. (If nothing is found, use the location ZIP code, first three digits and then expand your search to five.)

(2) If you cannot locate an account, always verify you have input the information correctly before proceeding.

(1) 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:

• Primary name

• DBA name

• Combinations of state

• Zip code (first three digits initially and expand to five)

• Street address.

(2) 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.

(1) If it appears that the taxpayer already has an EIN, use the IAT EIN Assignment Tool to perform research. If the tool is unavailable, use CC ENMOD and other command codes shown in IRM 3.13.5.99, Command Codes Used for Researching EINs, to research.

(1) 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.

(1) If, during the research process, you discover that an entity has been assigned two EINs, See IRM 21.7.13.6.3, Resolving Multiple EINs (CC BRCHG) for instructions on resolving this condition.

(1) Prior to January 1, 2008, an EIN that was assigned but not used within a three year period was dropped from Master File in an annual extract run at the end of each year. These EINs are not found using Command Codes ENMOD, BMFOL, or INOLE, but are still maintained on Command Codes NAMEE and NAMEB.

(2) The IAT EIN Assignment tool accesses CC NAMEE/NAMEB and will locate these entities.

(3) If an EIN is located using the IAT EIN Assignment tool, and you determine it belongs to the entity, the tool provides an option to reactivate the account. Continue to input information into the tool, and the tool will input the TC 000 to complete the reactivation.

(4) 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.

(5) 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.

(6) The TC 000 will post to Master File and re-establish the entity. Always send Notice Gatekeeper Web (SNIP) - LTR 0147C Detail Page (irs.gov) to the taxpayer.

(1) 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.

(2) 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.

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

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

• The sole proprietorship changes ownership from one individual to another.

• The sole proprietor goes into bankruptcy (except under IRC Chapter 12 or 13). Assign a new EIN to the Bankruptcy Estate. Do not assign another sole proprietor EIN to the taxpayer.

• The sole proprietor dies, and either an estate or a spouse (when there is no estate involved) takes over the business.

  Note: If the decedent and spouse have been filing a joint return for household employment taxes only, and the spouse takes over as employer, a new EIN is required for the spouse after the first year of the ownership change.

• The sole proprietor takes in partners and operates as a partnership.

• The sole proprietor incorporates.

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

• The sole proprietor has one business and opens a second sole proprietorship. (An individual is permitted to have only one identification number regardless of the number or types of sole proprietorships they operates.)

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

• A corporation is operating under a new corporate charter.

• A new corporation is created after a statutory merger.

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

• The corporation changes its name only, the structure of the corporation remains unchanged, and it operates under the same charter.

• The corporation files bankruptcy.

• The corporation purchases another employing entity, a consolidated return is filed, and the purchaser uses the original EIN.

• The entity changes its classification by filing Form 8832, Entity Classification.

(1) Assign a new EIN to a partnership when the partnership terminates (all of its operations are discontinued and no part of any business, financial operation, or venture is continued by any of its partners in a partnership) and a new partnership is begun.

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

• The partnership terminates because of a sale or exchange of more than 50 percent of the total interests in the partnership capital and profits (See Treas. Reg 1.708-1(b)(4), example (ii), referencing 301.6109-1(d)(2)(iii) indicating the new partnership retains the EIN of the terminated partnership.)IRC 708(b)(1)(B).

  Note: Section 708(b)(1)(B) was repealed by the TCJA, effective for tax years beginning after December 31, 2017.

• The entity changes its classification by filing Form 8832, Entity Classification.

• The partnership declares bankruptcy.

• The partnership changes locations or adds locations.

• The partnership changes its name.

(1) A disregarded entity is a business entity having a single owner, which can be an individual or another business entity. If the entity is disregarded for income tax purposes, its activities are treated as a sole proprietorship (if the owner is an individual), or as a branch or division of the owning entity (if the owner is a business entity). Generally, the taxpayer will inform you that they are a disregarded entity. As of January 1, 2009, single member LLCs that are not taxed as corporations are treated as separate from their owners for employment tax purposes.

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

• The entity has employees for the first time and the owner needs to obtain an EIN for employment tax reporting purposes, or

• The owner wants to obtain an EIN for purposes other than federal tax reporting.

(1) 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.

• The business has no existence apart from the owner.

• Its liabilities are all personal liabilities and the owner undertakes the risks of the business for all assets owned, whether or not used in the business.

(2) Spouses would not be considered a sole proprietorship, even if they are located in a Community Property state.

(1) Established EINs can only be disclosed to:

• The individual or

• Third party authorized by the individual

(2) Before disclosing an EIN to a third party, make sure you have a valid Form 2848, Power of Attorney and Declaration of Representative, Form 8821, Tax Information Authorization, or taxpayer signed Form SS-4. See IRM 21.7.13.3.5.4, Taking an EIN Telephone Application (1) Step 7 for more information on third party disclosure.

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

• Take the information from the taxpayer and assign an EIN, and

• Send notification (CP 575) of the EIN to the taxpayer's address of record.

(1) A sole proprietor cannot file a corporate tax return, unless they are doing business through an eligible business, such as a Limited Liability Company (LLC).

(2) If there is an indication that the taxpayer is changing from a sole proprietorship to a corporation, advise the taxpayer that they must obtain a new EIN.

(3) If you receive Form 8832 with Form SS-4:

1. Assign the EIN.

   Note: Do not assign 1120 filing requirement.

2. Notate the EIN on Form 8832.

3. Forward the forms daily to the correct BMF Entity team. See IRM 21.7.13.7.2.2, Cases Forwarded to Submission Processing BMF Entity.

4. Include a request that the Forms 8832 be processed on an expedited basis.

(1) Assign an EIN if a legitimate reason exists for the EIN, such as the individual:

• Is the administrator of a pension plan

• Is doing business with a federal agency (that is, contracting)

• Is classified as an independent contractor and has, or plans to have employees

• Is classified as an independent contractor and is liable for employment or excise tax

• Is establishing a pension, profit sharing, or retirement plan

• Is planning to have employees or is liable for employment or excise tax

• Has household employees

• Indicates that the EIN is required for business purposes

• Is concerned about Identity Theft and wishes to use an EIN instead of their Social Security Number for business purposes

Exception: Individual Retirement Account (IRA) trusts do not require an EIN unless the trust has to file Form 990-T or Form 1041.

Note: A sole proprietor, who has not previously applied for an EIN, may attempt to open a retirement account, such as a Keogh, which is available to self-employed persons. The bank or financial institution will advise the taxpayer they must have an EIN to do this. The taxpayer may then think they are applying for a 401K or IRA EIN, when in fact, all they need is a sole proprietor EIN. Be alert to this situation and explain to the taxpayer that you will be assigning them an EIN as a sole proprietor and they should use this EIN for all their sole proprietor business needs, including opening retirement accounts available to self-employed persons.

(2) Assigning an EIN for the sole reason of improving or restoring an individual’s credit or for obtaining a loan is not a legal business purpose.

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

(1) Use the IAT EIN Assignment Tool to research an EIN request before assigning a number. The tool accesses all the CC’s shown in paragraph 2 below when performing research.

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

(1) 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.

(1) A corporation is defined as a legal entity or structure created under the authority of the laws of a state consisting of a person or group of persons who become shareholders. The entity's existence is considered separate and distinct from that of its shareholders. Since a corporation is an entity in its own right, it is liable for its own debts and obligations. In forming a corporation, prospective shareholders transfer money, property, or both, for the corporation’s capital stock.

(2) A personal service corporation is an organization in which:

• The activity involves the performance of services in the field of Health, Law, Engineering, Architecture, Accounting, Actuarial Science, Performing Arts, or Consulting, and

• Substantially all of the stock is owned by the employees who perform the services.

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

(1) 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:

• President

• Vice president

• Corporate secretary

• Corporate treasurer

• Chief executive officer

(2) 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:

• Articles of incorporation stating that they are legally authorized to bind the corporation, or

• Correspondence on corporation letterhead, signed by the president of the corporation, stating that they are authorized to bind the corporation.

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

• Form 2848, Power of Attorney (POA)

• Form 8821, Taxpayer Information Authorization (TIA), or

• A taxpayer signed Third Party Designee authorization on the Form SS-4

(4) If the corporation is incorporated in Delaware, then the incorporator is allowed to receive the EIN.

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

(1) Use the IAT EIN Assignment Tool to research an EIN request before assigning a number. The tool accesses all the CC’s shown in paragraph 2 below when performing research.

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

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

(2) Organizations of professional persons organized under State Professional Association Acts are treated as a corporation for tax purposes.

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

(1) 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.

(1) 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.

(2) 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.

(3) Public Law 110-28, Small Business and Work Opportunity Tax Act of 2007, Section 8215 provides that for tax years beginning after 12/31/2006, a "qualified joint venture" conducted by spouses who file a joint return would not be treated as a partnership for federal tax purposes. This is not a new entity type. The law simply allows that the spouses are the sole owners of the joint venture, both materially participate in the trade or business, and file a joint individual tax return, they can elect to be treated as a "Qualified Joint Venture". Each spouse must claim income and expenses on a separate Schedule C or F as sole proprietors. For tax purposes, these spouses are treated as sole proprietors. If the spouses need, or otherwise request EINs, each spouse should apply for one as a sole proprietor.

(4) The table below describes the associated terms for a partnership.

(1) Established EINs can be disclosed to:

• A responsible and duly authorized partner (including general and limited partners), or

• An authorized third party.

(2) EINs must not be disclosed to a third party without a valid Form 2848, Form 8821 or a signed Form SS-4. See IRM 21.7.13.3.5.4, Taking an EIN Telephone Application (1) step 7 for more information on third party disclosure.

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

• To report the income, deductions, gains, losses, etc. from the operation of a partnership

• By all domestic partnerships and all foreign partnerships that either engage in a trade or business effectively connected with the United States, or derive income from sources in the United States, and

• By religious and apostolic organizations that are exempt from income tax under IRC Section 501(d).

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

(1) Use the table below to determine the need for an EIN for partnerships.

(2) A bankrupt partnership that establishes an escrow account, settlement fund, or similar fund to liquidate or distribute assets must obtain a new EIN for that entity.

(1) Use the IAT EIN Assignment Tool to research an EIN request before assigning a number. The tool accesses all the CC’s shown in paragraph 2 below when performing research.

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

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

(1) A limited liability company (LLC) is an entity organized under the laws of a state or foreign country that:

• Has the limited liability feature of the C corporation

• Is formed by filing articles of organization with the individual state’s Secretary of State office, and

• Can have two or more members or a single member

  Note: For federal income tax purposes, an LLC is not recognized as an entity type, instead, a LLC may be treated as a partnership or corporation, or be disregarded as an entity separate from its owner.

(2) A single-member domestic LLC that accepts the default classification of disregarded entity, and wants an EIN for filing employment tax returns or Form 5472 or for non-federal purposes, should:

• Check the Other box on Line 9a of Form SS-4, and

• Write "Disregarded Entity" , "Disregarded Entity-Sole Proprietorship", or Foreign-owned U.S. disregarded entity - Form 5472 in the space provided on Line 9a.

(3) A multi-member domestic LLC, that accepts the default classification, should check the "partnership" box. A multi-member domestic LLC, that will be filing Form 8832 or Form 2553, should check the "corporation" box.

(4) There cannot be more than one active LLC with the same name in the same state. If the taxpayer wishes to use the name of an existing entity, obtain documentation from the taxpayer verifying that the name is registered with the state.

(1) For federal income tax purposes:

• An LLC can be taxed as a corporation, partnership, or be disregarded as an entity separate from its owner, and

• The number or type of members and existing characteristics determines the correct filing requirement

(2) It is the taxpayer’s responsibility to determine the correct entity classification.

(3) Line 8 of Form SS-4 has three questions specifically for LLCs. This allows EIN assignment employees to correctly assign the default filing requirements of Disregarded Entity or Partnership and populate the LLC>IND field on CC ESIGN.

(4) A domestic LLC with two or more members is treated as a partnership by default. A domestic LLC can file Form 8832, Entity Classification Election, to avoid the default classification and elect to be classified as an association taxable as a corporation.

(5) An LLC can also elect to be treated as an S corporation. For the S corporation status to be approved, Form 2553 must be received in the BMF Entity function according to the BMF Entity State Mapping chart. See IRM 21.7.13.7.2.2, Cases Forwarded to Submission Processing BMF Entity (Form 8832 does not have to be filed if the LLC only wants to become an S corporation.)

(6) Per Rev. Proc. 2002-69 and 2002 C.B. 831, spouses who are the sole owners of an LLC and reside in a community property state can choose whether they are treated as a partnership or disregarded entity. In either case, since these spouses are joint owners of the LLC, tax information related to the LLC can be discussed with either spouse.

(1) Two EINs were assigned to single-member LLCs with employees during tax periods ended prior to January 1, 2009 because:

• A single member LLC that is a disregarded entity (i.e., it has not filed an election to be taxed as a corporation) cannot be an employer. The owner is the employer of record. The employment tax regulations require that an employer must have an EIN.

• Notice 99-6 allows a single member LLC that is a disregarded entity to calculate, report and pay employment taxes under the name and EIN of the LLC or the name and EIN of the owner. It was published at the request of practitioner groups who complained that without the option, disregarded entities would have to run parallel accounting systems for state and federal employment taxes. The state never disregarded the entity for tax purposes.

(2) If the taxpayer chooses to calculate, report, and pay their employment taxes under the LLC name for tax periods ended prior to January 1, 2009, assign two EINs (one for the owner and one for the disregarded entity). The taxpayer/preparer must make a concerted effort not to get the two confused. The two EINs will generate separate CP 575 notices. When processing fax, paper, or internet fallout applications, issue Letter 147C, advising that the owner EIN is just for cross-referencing purposes.

(3) If the taxpayer chooses to calculate, report and pay their employment tax liabilities for tax periods ended prior to January 1, 2009 under the owner's name, and they are filing Form SS-4 to get an EIN for an LLC (for banking purposes or because their state requires an EIN for the LLC), they should not check "hired employees" in box 10. Instead, they should check banking purposes, or whatever is appropriate.

(4) See IRM 21.7.13.5.4.2.2, LLC - Regulations Effective 1/1/2008 and 1/1/2009 for changes effective January 1, 2009.

(1) Tax information must be disclosed in conformance with the Federal tax treatment of the LLC. See IRM 11.3.2.4, Persons Who May Have Access to Returns and Return Information Pursuant to IRC 6103(e). For AM EIN assignment purposes, default classification rules for LLCs apply. See the table below for additional information.

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

(1) Non-profit status is a state law concept. Non-profit status may make an organization eligible for certain benefits, such as state sales, property, and income tax exemptions. Although most federal tax-exempt organizations are non-profit organizations, organizing as a non-profit organization at the state level does not automatically grant the organization exemption from federal income tax. To qualify as exempt from federal income taxes, an organization must meet requirements set forth in the Internal Revenue Code.

(2) Non-profit organizations include both tax exempt organizations and government entities. The following list is an example of some of these entities. This list is not all-inclusive:

• Business leagues

• Charitable organizations

• Educational organizations

• Employee associations

• Farmers’ cooperative

• Federal government/military

• Indian tribal governments/enterprises

• Private foundations

• Religious organizations

• Social clubs

• State-chartered credit unions

• State/local government

• Teachers' retirement fund associations

• Veterans organizations

(3) For more information on non-profit and exempt organizations, see IRM 3.13.12, Exempt Organization Account Numbers.

(1) The EIN of a tax exempt organization which is not publicly available under IRC 6104 may be disclosed to any person legally authorized to act for the organization.

(2) Organizations can have varying names for titles of officers. The key is to establish that the person with whom you are in contact is legally authorized to act on behalf of the organization.

(3) Ask the caller for their name, SSN/ITIN, address and DOB. Also ask the following question: "Are you a current officer or director legally authorized to act on behalf of the organization/plan?"

(4) EINs must not be disclosed to a third party without a valid Form 2848, Form 8821, or taxpayer signed Form SS-4. See IRM 21.7.13.3.5.4, Taking an EIN Telephone Application(1) step 7 for more information on third party disclosure.

(1) Use the IAT EIN Assignment Tool to research an EIN request before assigning a number. The tool accesses all the CC’s shown in paragraph 2 below when performing research.

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

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

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

(3) Use the table below to determine the correct employment code. See IRM 21.7.13.7.4, BMF Employment Codes for Non-Profit/Exempt Entities for detailed descriptions of Employment Codes and IRM 21.7.13.7.3.11, Employment Code Input for Employment Code input instructions.

(1) The table below describes the fields and the entries for non-profit or exempt organizations. See IRM 21.7.13.7.3, CC ESIGN Input Screen for general input instructions.

(2) Use the table below to identify the correct employment tax filing requirement for a non-profit or exempt organization.

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

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

(3) Central organizations, with the exception of churches, are required annually to provide a current listing of information on themselves and their subordinate units. See IRM 25.7.1.9.1, Supplemental Group Ruling Information (SGRI), for additional information.

(4) If one of the conditions in paragraph (1) is met, follow the instructions in IRM 3.13.12.12.10.4.5, Adding a Subordinate.

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

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

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

(2) Do not disclose an EIN to a third party without a valid Form 2848, Form 8821, or taxpayer signed Form SS-4. See IRM 21.7.13.3.5.4, Taking an EIN Telephone Application(1) step 7 for more information on third party disclosure.

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

(1) Form SS-4 should include the following:

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

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

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

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

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

(1) Use the IAT EIN Assignment Tool to research an EIN request before assigning a number. The tool researches all the CC’s shown in paragraph 2 below when performing research.

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

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

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

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

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

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

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

• The individual person, or

• An authorized third party representative

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

• The Trustee of the plan

• Plan administrator

• Grantor, or

• Authorized third party representative

(3) EINs must not be disclosed to a third party without a valid Form 2848, Form 8821, or taxpayer signed Form SS-4. See IRM 21.7.13.3.5.4, Taking an EIN Telephone Application(1) step 7 for more information on third party disclosure.

(1) An EIN is needed if the:

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

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

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