IRM Part21 Chp7 Getting Ein

8/13/2019 IRM Part21 Chp7 Getting Ein

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Part 21. Customer Account Services

Chapter 7. Business Tax Returns

and Non-Master i!e Accounts

Section 1". Assi#nin# $mp!o%er &denti'ication Num(ers

)$&Ns*

21.7.1" Assi#nin# $mp!o%er &denti'ication Num(ers )$&Ns*

21!1"1 Relate# IRMs

21!1"2 EI$ Assignment %&e'&ie(

21!1"" Recei&ing EI$ Re)uests

21.7.1".1 )1+-+1-2+1+*

Re!ated &RMs

1 This IRM contains in*o'mation an# p'oce#u'es use# to 'esea'ch+ &e'i*,+ an# assign

Emplo,e' I#enti*ication $umbe's -EI$s. The p'ima', use's o* this IRM a'e /age an#In&estment emplo,ees in Accounts Management an# Submission 0'ocessing i&isions+

an# emplo,ees in Tax Exempt3o&e'nment Entities The IRM is inten#e# *o' use inassigning Emplo,e' I#enti*ication $umbe's Th'oughout the IRM the'e a'e 'e*e'ences to

othe' IRMs *o' han#ling speci*ic EI$ o' entit, issues Inclu#e# a'e 'e*e'ences to the

*ollo(ing4 IRM "1"2+BMF Account Numbers

IRM 11"2+Disclosure to Persons with a Material Interest

IRM "1"12+ Exempt %'ganization Account $umbe's

IRM 256+ Command Codes ESIGN and BSIGN

IRM 211"2+ General Disclosure Guidelines

IRM 21!5+Income TaxesIn!ormation "eturns

IRM 27161+Basic Princi#als o! Communit$ Pro#ert$ %aw

IRM "1""8+ E0M9 Account $umbe's
http://www.irs.gov/index.htmlhttp://www.irs.gov/index.htmlhttp://www.irs.gov/help/article/0,,id=187124,00.htmlhttp://www.irs.gov/contact/index.htmlhttp://www.irs.gov/contact/index.htmlhttp://www.irs.gov/irs/index.htmlhttp://www.irs.gov/sitemap/index.htmlhttp://www.irs.gov/espanol/index.htmlhttp://www.irs.gov/help/index.htmlhttp://www.irs.gov/irm/part21/irm_21-007-013.html#d0e10http://www.irs.gov/irm/part21/irm_21-007-013.html#d0e91http://www.irs.gov/irm/part21/irm_21-007-013.html#d0e660http://www.irs.gov/irm/part21/irm_21-007-013.html#skiptocontenthttp://www.irs.gov/irm/part21/irm_21-007-013.html#skiptotopnavhttp://www.irs.gov/accessibility/index.htmlhttp://www.irs.gov/http://www.irs.gov/help/article/0,,id=187124,00.htmlhttp://www.irs.gov/contact/index.htmlhttp://www.irs.gov/contact/index.htmlhttp://www.irs.gov/irs/index.htmlhttp://www.irs.gov/sitemap/index.htmlhttp://www.irs.gov/espanol/index.htmlhttp://www.irs.gov/help/index.htmlhttp://www.irs.gov/irm/part21/irm_21-007-013.html#d0e10http://www.irs.gov/irm/part21/irm_21-007-013.html#d0e91http://www.irs.gov/irm/part21/irm_21-007-013.html#d0e660http://www.irs.gov/index.html


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IRM 2"8:+ Command Codes NAMES& NAMEE& NAMEI& NAMEB& FINDS& and

FINDE

ocument 82:;+ IRS 0'ocessing Co#es an# In*o'mation

IRM 21"6+ Tax Exem#tGo'ernment Entities (TEGE) Customer Account

Ser'ices (CAS) Tele#hone *#erations

Note,

In*o'mation in this IRM ta


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0a'tne'ships -I"M +,-.-,/-1-/-.

@imite# @iabilit, Companies -@@Cs. -I"M +,-.-,/-1-0-.

$on=0'o*itExempt %'ganizations -(hich inclu#e go&e'nment agencies. -I"M

+,-.-,/-1-1-.

Estates -I"M +,-.-,/-1-2-.

0lans -I"M +,-.-,/-1-.-.

T'usts -I"M +,-.-,/-1-3-.

?an


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To be use# on an, 'etu'n+ statement+ o' othe' #ocument+ e&en i* the taxpa,e' is not

an emplo,e'

A (ithhol#ing agent is 'e)ui'e# to (ithhol# taxes on income+ othe' than (ages+

pai# to a non='esi#ent alien

Note,

A (ithhol#ing agent is an agent+ b'o


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21.7.1".2.2.1 )1+-+1-2++4*

rivo!ous orms SS-0

1 T'eas Reg D ":181:;=1-#.-2. states that an, pe'son 'e)ui'e# to *u'nish an emplo,e'i#enti*ication numbe' must appl, *o' one+ i* not #one so p'e&iousl,+ on 9o'm SS=5 The

*o'm+ togethe' (ith an, supplementa', statement+ must be p'epa'e# an# *ile# inacco'#ance (ith the *o'm+ accompan,ing inst'uctions+ an# 'ele&ant 'egulations+ an# mustset *o'th *ull, an# clea'l, the 'e)ueste# #ata

2 ete'mining (hethe' an application is *'i&olous can be subecti&e 9ollo(ing a'e some o*

the common cha'acte'istics o* *'i&olous applications4

The entit,s legal name is a long+ nonsensical st'ing o* cha'acte's an# ma, contain

p'o*anit,

The application lists a go&e'nment entit, in an, o* the *iel#s but the application is

not *o' a go&e'nment entit,

The application is *o' a t'ust an# lists go&e'nment entities o' (ell


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1. Cop, the 9o'm SS=5

2. Ma'< o' stamp it as a cop,

". $otate the EI$ assigne#5. $otate that it is a potential lea#

21.7.1".2." )1+-+1-2++5*Methods (% hich Taxpa%ers Can App!% 'or an $&N

1 A taxpa,e' can appl, *o' an EI$ b, an, o* the *ollo(ing metho#s4

%&e' the Inte'net -SeeI"M +,-.-,/-/-0-.

>sing the EI$ Toll=9'ee Telephone Se'&ice -SeeI"M +,-.-,/-/-1-.

Note,

9o'eign applicants can call -217. 718=8;;; -not a toll=*'ee numbe'. SeeI"M

+,-.-,/-/-+-.-

?, mail -SeeI"M +,-.-,/-/-2-.F o'

?, *ax -SeeI"M +,-.-,/-/-.-.

21.7.1".2.0 )1+-+1-2+1+*

6o/ an $&N is Assi#ned

1 The EI$ Resea'ch an# Assignment S,stem -ERAS. is use# to establish an EI$ -account.

*o' an entit, The account is establishe# using CC ESI3$ -See IRM 256.+ an# is sto'e#

on the Entit, section o* the ?usiness Maste' 9ile -?M9.

Note,

Reco'#s *o' Emplo,ee 0lans a'e sto'e# on both the ?M9 an# the E0M9 -Emplo,ee 0lan

Maste' 9ile.

2 The s,stem assigns a nine=#igit EI$ in the *o'matNN;NNNNNNN-The *i'st t(o #igits-the EI$ 0'e*ix. a'e #ete'mine# b, the Campus o* Reco'# assigning the EI$+ unless the

taxpa,e' is appl,ing o&e' the Inte'net o' th'ough the Small ?usiness Association -S?A.

Re*e' to the table belo( *o' #etails

Campus $&N Pre'ixes

An#o&e' 1:+ 12

Atlanta 8:+ 8!

Austin 7:+ 7"

?'oo


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Campus $&N Pre'ixes

9'esno 17+ 25

Bansas Cit, 5:+ 55

Memphis ;5+ ;7

%g#en 6:+ ;:

0hila#elphia""+ ";+ 51+ 52+ 5"+ 56+ 82+ 8"+ 85+ 88+ 86+ !1+ !2+ !"+ !5+ !7+ !8+

!!+ 61+ 62+ 6"+ 65+ 67+ 68+ 6!+ 66+ ;1+ ;2+ ;"+ ;6+ ;;

Inte'net

2:+28+ 2!

Note,

0'e*ixes 57+ 58 an# 5! (e'e p'e&iousl, assigne# *'om the

0hila#elphia o**ice The, a'e no( being 'ese'&e# *o' *utu'e use

b, the Inte'net

Small ?usiness

A#minist'ation -S?A."1

" 8! Million se'ies EI$s a'e 'ese'&e# *o' T'usts+ Estates+ an# $on=0'o*itExempt

%'ganizations un#e' the Tax E)uit, an# 9iscal Responsibilit, Act -TE9RA. A 8!

Million se'ies EI$ can be i#enti*ie# b, the numbe' 8 o' ! imme#iatel, *ollo(ing the #ash-G.

21.7.1".2.0.1 )1+-+1-2++7*

&nva!id $&N Pre'ixes 3 7+ and 73

1 EI$s (ith p'e*ixes 8;+ !:+ an# !; ha&e ne&e' been &ali# IRS p'e*ixes These p'e*ixes

(e'e issue# b, the Social Secu'it, A#minist'ation -SSA. bet(een 1;77 an# 1;68 *o'

thei' inte'nal use an# SSA maintains histo'ic *iles on these accounts2 9o' a sho't pe'io# o* time in ea'l, 2::2+ IRS ina#&e'tentl, assigne# EI$s (ith p'e*ix 8;

An ext'act (as #one to i#enti*, those taxpa,e's (ho ha# 'ecei&e# these EI$s an# also

ha# ;5 *iling 'e)ui'ements These taxpa,e's (e'e assigne# a ne( EI$ (ith a &ali#

p'e*ix so that SSA coul# p'ocess thei' Annual /age Repo'ting #ocuments+ 9o'ms /="an# 9o'ms /=2

" Some o* these accounts still exist *o' one o* the *ollo(ing 'easons4

The account #i# not me'ge to the ne( numbe' an# those taxpa,e's continue to *ile

;5 'etu'ns using the p'e*ix 8; EI$

The taxpa,e' contacte# IRS an# ha# the p'e*ix 8; EI$ 'einstate#

The entit, subse)uentl, hi'e# emplo,ees an# began *iling ;5 'etu'ns

5 /hen these accounts a'e i#enti*ie#+ eithe' b, IRS pe'sonnel+ the Repo'ting Agent

communit,+ o' b, SSA+ a ne( EI$ must be assigne# an# the account me'ge# to the ne(

numbe'


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7 I* ,ou 'ecei&e a 'e)uest *o' &e'i*ication o* an EI$ an# the taxpa,e's EI$ begins (ith

p'e*ix 8;+ chec< to see i* the'e a'e ;5 *iling 'e)ui'ements I* so+ a#&ise the taxpa,e' the,

must 'ecei&e a ne( EI$ 0'epa'e 9o'm 5552e=5552 an# *o'(a'# to the app'op'iate ?M9Entit, Team -SeeI"M +,-.-,/-.-+-0*o' an account me'ge to a ne( EI$. A#&ise Entit,

to co''espon# (ith the taxpa,e' a#&ising them o* thei' ne( numbe'

8 I* ,ou 'ecei&e a call o' co''espon#ence *'om a taxpa,e' (ho has ha# his EI$ me'ge#

*'om p'e*ix 8; to a ne( &ali# p'e*ix+ but (ants to 'etain the p'e*ix 8; EI$+ explain that

SSA cannot p'ocess 9o'ms /=" an# 9o'ms /=2 (ith this EI$ Apologize to the taxpa,e'*o' the incon&enience this ma, ha&e cause#

21.7.1".2.5 )1+-+1-2++*

orm SS-0 8ata and Socia! Securit% Administration

1 Elect'onic SS=5 #ata began in 1;;6 (ith the inte'agenc, (o'


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" These $AICS co#es a'e the p'ima', sou'ce o* in#ust', in*o'mation *o' all acti&e single=

location emplo,e' cases on the Census ?u'eauJs ?usiness Registe' -?R. The in#ust',

co#e is a S Census ?u'eau#iscontinue# the collection o* the Social Secu'it, $umbe's *'om thei' custome's (hen

*iling Elect'onic Expo't In*o'mation in the Automate# Expo't S,stem Kou ma, 'ecei&e

phone calls *'om small businesses an# in#i&i#uals stating the, nee# to appl, *o' an EI$#ue to this 'eason >nless othe'(ise in#icate# *'om the taxpa,e'+ establish these

taxpa,e's as sole p'op'ieto's an# assign an EI$ to them using ou' cu''ent p'oce#u'es

21.7.1".2.7 )1+-+1-2++*

Centra! Contractor Re#istration )CCR*

1 In %ctobe' 2::7+ IRS began a bul< nameTI$ matching p'og'am (ith Cent'al Cont'acto'

Regist'ation -CCR. CCR is the cent'al 'egist'ation point *o' all *e#e'al go&e'nment

t'a#ing pa'tne's2 I* a CCR 'egist'ant #oes not pass the nameTI$ match+ an E=mail is sent to the 'egist'ant

b, CCR a#&ising them o* the *ailu'e an# p'o&i#ing phone numbe's *o' the Social Secu'it,

A#minist'ation+ i* the TI$ is an SS$+ o' *o' the IRS e=Se'&ices help#es


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9o'm SS=5+ 3ene'al In*o'mation an# @ine $umbe's -I"M +,-.-,/-/-+-.

3ui#elines *o' #isclosing EI$s to thi'#=pa't, 'ep'esentati&es acting on behal* o* a

taxpa,e' -I"M +,-.-,/-/-/-.

0'oce#u'es *o' 'ecei&ing EI$ applications4

L ?, Inte'net -I"M +,-.-,/-/-0-.L ?, telephone -inclu#ing ho( to ans(e' taxpa,e' )uestions 'ega'#ing the

assignment o* EI$s. -I"M +,-.-,/-/-1- .

L ?, mail -I"M +,-.-,/-/-2-.F an#L?, *ax -I"M +,-.-,/-/-.-.

21.7.1".".1 )1+-+1-2++5*

&RS $mp!o%ee &denti'ication Reuirements:Sec "7+5)A*

1 The Rest'uctu'ing an# Re*o'm Act o* 1;;6+ Section "!:7+ p'o&i#es i#enti*ication

'e)ui'ements *o' all IRS emplo,ees (o'


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I* the taxpa,e' is appl,ing *o' an EI$ using the toll=*'ee telephone se'&ice at 1=

6::=62;=5;"" -SeeI"M +,-.-,/-/-1-, .+ a pape' cop, o* the 9o'm SS=5 is not

'e)ui'e#+ unless the 'e)uesto' is a thi'#=pa't, #esignee+ an# (ishes to 'ecei&e theEI$ on behal* o* the taxpa,e' -SeeI"M +,-.-,/-/-/-. Ho(e&e'+ the taxpa,e'

must p'o&i#e all o* the 'e)ui'e# in*o'mation The taxpa,e' can eithe' complete a

9o'm SS=5 in a#&ance+ o' p'o&i#e the in*o'mation as p'ompte# b, the assisto'

2 This subsection #esc'ibes speci*ic 'e)ui'ements *o' the *ollo(ing *iel#s on the 9o'm SS=54

T,pe o* Entit, an# Emplo,ees -SeeI"M +,-.-,/-/-+-,- .

Tax I#enti*ication $umbe' -SS$+ EI$+ o' ITI$. -SeeI"M +,-.-,/-/-+-+-.

?usiness %pe'ational ate -?%. -SeeI"M +,-.-,/-/-+-/-.

/ages 0ai# ate -/0. -SeeI"M +,-.-,/-/-+-0- .

0'incipal ?usiness Acti&it, Chec


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A chec


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1 The ?usiness %pe'ational ate -?%.+ (hich is the #ate the entit, began #oing business+

mustbe input onto CC ESI3$ *o' e&e', EI$ that is assigne# It is i#enti*ie# on line 11

o* the 9o'm SS=5 as ate business sta'te# o' ac)ui'e# -month+ #a,+ ,ea'. SeeI"M+,-.-,/-1-

2 The ?% must be p'io' to+ o' the same as+ the /ages 0ai# ate -/0. The (ages pai#

#ate must be a*te' 1;1" but no late' than the cu''ent month an# ,ea' plus one an# must bein MMKKKK *o'mat

" >se the in*o'mation in the table belo( to &ali#ate the ?% p'o&i#e# b, the taxpa,e'+ o'#ete'mine the app'op'iate ?% i* one is not p'o&i#e#

&' Then the B8 shou!d (e

The entit, is a t'ust The #ate the t'ust (as *un#e#

The entit, is an estate

The #ate o* #eath o* the

#ece#ent+ o'

The #ate the estate (as legall,

*un#e# -that is+ (hen p'obatecomplete# an# assets *lo(e# into the

account.

A ?% is notin#icate#+

an#

The entit, has emplo,ees

an# has in#icate# a (ages pai#

#ate -line 17 o* the 9o'm SS=5.

The /ages 0ai# ate

$xception,

I* the /ages 0ai# ate is late' than the cu''ent

#ate+ use the cu''ent #ate as the ?%

A ?% is not in#icate#

The entit, #oes notha&e

emplo,ees+ an#o'

A (ages pai# #ate is not

in#icate#

The cu''ent #ate

A ?% is notin#icate#+

an#

The taxpa,e' is 'e)ui'e# to

*ile 9o'm 1:52+ 9o'm !":+ o'9o'm 22;:

The cu''ent #ate

21.7.1".".2.0 )1+-+1-2++7*

a#es Paid 8ate )orm SS-0


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2 A /0 is 'e)ui'e# *o' all entities that ha&e emplo,ees an# a'e 'e)ui'e# to *ile an

emplo,mentunemplo,ment tax 'etu'n - 9o'm ;5:+ 9o'm ;51+ 9o'm ;5"+ 9o'm ;55+ o'

9o'm ;57.

" >se the in*o'mation in the table belo( to &ali#ate the /0 p'o&i#e# b, the taxpa,e' o'

to #ete'mine the app'op'iate /0+ i* one is not p'o&i#e#

&' And Then

$o emplo,ees a'e

in#icate# -line 1" o*

9o'm SS=5.

A /0 is not 'e)ui'e#

$xception,

I* the taxpa,e'+ othe' than a T'ust+ has input a/ages 0ai# ate on line 17+ but #oes not in#icate

emplo,ees on line 1"+ assign 9o'm ;5: an# 9o'm

;51 *iling 'e)ui'ements

Emplo,ees a'ein#icate# -@ine 1"

o* 9o'm SS=5.

A /0 is not

in#icate#

>se the ?%SeeI"M +,-.-,/-/-+-/*o' in*o'mation on

#ete'mining the ?% i* one is not p'o&i#e#

Emplo,ees a'e

in#icate# -line 1" o*

9o'm SS=5.

The /0 isin#icate# as

$ot Ket+

>nse the *i'st #ate o* the next)ua'te' *'om the cu''ent

#ate as the /0+ as #etaile# belo( I* the cu''ent #ate is bet(een Oanua',

1 an# Ma'ch "1+ use Ap'il 1 as the /0

I* the cu''ent #ate is bet(een Ap'il 1

an# Oune ":+ use Oul, 1 as the /0

I* the cu''ent #ate is bet(een Oul, 1

an# Septembe' ":+ use %ctobe' 1 as the/0

I* the cu''ent #ate is bet(een %ctobe'

1 an# ecembe' "1+ use Oanua', 1 o* the

next ,ea' as the /0

The entit, is a t'ust

an# a /ages 0ai#ate is in#icate#

$o emplo,ees

a'e in#icate#

o not establish emplo,ment *iling 'e)ui'ements

Note,

A /0 (ith no emplo,ees coul# in#icate

#ist'ibution on T'ust an# 0ension 0lan

21.7.1".".2.5 )1+-+1-2++4*

PR&N-R$MAR=S and PR&N-M8S$-S


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1 The in*o'mation ente'e# on CC ESI3$ *'om 9o'm SS=5 lines 18 an# 1!+ is captu'e# b,

ERAS an# sent to both the Social Secu'it, A#minist'ation an# the Census ?u'eau See

I"M +,-.-,/-+-1an#I"M +,-.-,/-+-2*o' a##itional in*o'mation on the use o* this #ata Itis c'itical (e captu'e the most accu'ate #ata possible+ to the extent it is p'o&i#e# b, the

taxpa,e' All *iel#s a'e 'e)ui'e# ent'ies

2 >se the table belo(+ *o' the entit, t,pes liste#+ in all cases -telephone+ pape'+ o' *ax.+ topopulate @ines 18 an# 1! The table (as #e&elope# b, IRS+ SSA+ an# Census in an e**o't

to imp'o&e the )ualit, o* #ata (e 'ecei&e an# *o'(a'# to these agencies o not as< these

entities *o' this in*o'mation

$ntit% T%pe


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5 0opulate the 0'incipal Chec


17/47

&' Then

The entit, is a 9o'm 277"

*ile'+ an S=Co'p+ a 9o'm 112:S

*ile' o' a 0e'sonal Se'&iceCo'po'ation an#

The 9KM is not p'o&i#e#

o' is othe' than 12

Change the 9KM to 12+ an#

In*o'm the taxpa,e' b, lette'

that the #ate has been change# to

ecembe' "1+ as 'e)ui'e# b, the TaxRe*o'm Act o* 1;68

The entit, 4 Is a t'ust an#

Is exempt *'om ha&ing to

use a 9KM o* 12 -See IRM "1"2

*o' #etails.+ an#

oes not in#icate a 9KM

>se the month #recedin9the

?% - 9o'm SS=5+ line 11.

The t'ust 9KM must be 12+

unless the taxpa,e' cites IRC D 8!5-c.

o' T'eas Reg D 18!5-c.

The entit, is a pa'tne'ship+

an#

A 9KM is not in#icate#

Input 9KM 12

21.7.1".".2.7 )1+-+2-2++3*

orei#n $ntities - 8e'initions and &nstructions

1 Applications *'om *o'eign entities a'e assigne# EI$ p'e*ix ;6 an# a'e onl, p'ocesse# b,

the 0hila#elphia Inte'national >nit I* a call+ pape'+ o' *ax is 'ecei&e# in a location othe'

than 0hila#elphia4 0'o&i#e the calle' (ith the phone an#o' *ax numbe' o* the 0hila#elphia

Inte'national >nit an# hou's o* ope'ation4 -217. 718=8;;; -not a toll=*'ee numbe'.84:: am to 114:: pm -Easte'n Time. Mon#a, th'ough 9'i#a,

9o'(a'# pape' an# *ax 9o'm SS=5 applications to 0hila#elphia *o' p'ocessing &ia

*ax -217. 718=1:5:

2 The table belo( p'o&i#es legal #e*initions o* both #omestic an# *o'eign entities These#e*initions ma, be use*ul (hen t',ing to #ete'mine+ on a phone call+ (hethe' the entit, is

#omestic o' *o'eign4

$ntit% &RC 77+1 8e'inition

omesticCo'po'ation o'

0a'tne'ship

The te'm #omestic+ (hen applie# to a co'po'ation o' pa'tne'ship+means created or or#aniedin the >nite# States o' un#e' the la( o*

the >nite# States o' o* an, State unless+ in the case o* a pa'tne'ship+ the

Sec'eta', p'o&i#es othe'(ise b, 'egulations

9o'eign

Co'po'ation o'

0a'tne'ship

The te'm *o'eign + (hen applie# to a co'po'ation o' pa'tne'ship+

means a co'po'ation o' pa'tne'ship (hich is not #omestic

omestic T'ust The te'm #omestic t'ust means a t'ust in (hich a cou't (ithin the


18/47

$ntit% &RC 77+1 8e'inition

>nite# States is able to exe'cise p'ima', supe'&ision o&e' the

a#minist'ation o* the t'ust andone o' mo'e >S pe'sons ha&e the

autho'it, to cont'ol all substantial #ecisions o* the t'ust

9o'eign T'ust

The te'm *o'eign t'ust means an, t'ust othe' than a t'ust #esc'ibe#

abo&eomestic Estate An, estate othe' than a *o'eign estate

9o'eign Estate

The te'm *o'eign estate means an estate the income o* (hich+ *'omsou'ces outsi#e the >nite# States (hich is not e**ecti&el, connecte#

(ith the con#uct o* a t'a#e o' business (ithin the >S+ is not inclu#ible

in g'oss income un#e' Chapte' 28+ subtitle A

" >se the table belo( (hen p'ocessing 9o'ms SS=5 'ecei&e# b, mail o' *ax to #ete'mine

(hethe' an entit, is *o'eign + an# the'e*o'e (ill be assigne# EI$ 0'e*ix ;6 b, the

0hila#elphia campus4

&' Then

A co'po'ation in#icates on @ine ;b that it (as

inco'po'ate# in a *o'eign count',Assign EI$ 0'e*ix ;6

The'e is language an,(he'e on 9o'm SS=5such as4

Tax t'eat,

9o'eign entit,

T'eas Reg D 11551=1-e.-5.

-&iii.

6;!-i. Election

9o'm 112:=9

9o'm 75!1 -In*o'mation

Retu'n o* >S 0e'sons /ith Respect

To Ce'tain 9o'eign Co'po'ations.

/=6IMK -Ce'ti*icate o*

9o'eign Inte'me#ia',+ 9o'eign 9lo(=

Th'ough Entit,+ o' Ce'tain >S

?'anches *o' >nite# States Tax/ithhol#ing.

/=6E0 -Ce'ti*icate o*

9o'eign 3o&e'nment o' %the' 9o'eign

9o'm %'ganization *o' >nite# States

Tax /ithhol#ing.

/=6?E$ -Ce'ti*icate o*

9o'eign Status o* ?ene*icial %(ne' *o'

Assign 0'e*ix ;6


19/47

&' Then

>nite# States Tax /ithhol#ing.

An entit, checS tax 'etu'ns 9ailu'e to 'espon# to the

IRS lette' ma, 'esult in a p'oce#u'al assessment o* tax b, IRS against the *o'eign entit,

Note,


20/47

I* the *o'eign entit, late' becomes liable to *ile a >S tax 'etu'n+ the *o'eign entit, shoul#

not appl, *o' a ne( EI$+ but instea# use the EI$ it (as *i'st issue# on all >S tax 'etu'ns

*ile# the'ea*te'

5 I* the application is 'ecei&e# o&e' the phone+ as< *o' the calle's name+ SS$ITI$+ #ate o*

bi'th+ an# position (ith the entit, I* the calle' #oes not ha&e an SS$ITI$ -an# the'e*o'ecannot be authenticate# using CC I$%@E.+ the ne( EI$ (ill still be #isclose# to the

calle'+ as long as thei' position (ith the entit, autho'izes them to 'ecei&e it See IRM11"25+Persons 8ho Ma$ 6a'e Access to "eturns and "eturn In!ormation Pursuant to

I"C 2,5/(e)

21.7.1".".2.7.2 )+2-12-2+1+*

orei#n $ntitiesDPersons Reuired to i!e a 9.S. Tax Return

1 9o'eign in#i&i#uals+ *o'eign co'po'ations+ pa'tne'ships etc+ that a'e 'e)ui'e# un#e' T'eas

Reg D 1155" = 11557 an# Re& 0'oc 2:::="7+ to *ile a >S tax 'etu'n+ a'e not'e)ui'e#

to p'o&i#e an ITI$ *o' the 'esponsible pa't, -on 9o'm SS=5+ @ine !b. in o'#e' to obtain anEI$+ #ue to p'oce#u'al changes'e)ui'ements *o' issuance o* an ITI$ See IRM

"2128"51+ITINs ; 8ho Should A##l$+ *o' a##itional in*o'mation

2 T'eas Reg D ":181:;=1-a.-1.-ii.-C. p'o&i#es that an, personothe' than an in#i&i#ual-such as co'po'ations+ pa'tne'ships+ nonp'o*it associations+ t'usts+ estates+ an# simila'

non=in#i&i#ual pe'sons. that is 'e)ui'e# to *u'nish a taxpa,e' i#enti*,ing numbe' must use

an emplo,e' i#enti*ication numbe' T'eas Reg D ":181:;=1-a.-1.-ii.-. p'o&i#es thatan in#i&i#ual+ (hethe' >S o' *o'eign+ (ho is an emplo,e' o' (ho is engage# in a t'a#e

o' business as a sole p'op'ieto' shoul# use an emplo,e' i#enti*ication numbe' as 'e)ui'e#

b, 'etu'ns+ statements+ o' othe' #ocuments an# thei' 'elate# inst'uctions

Note,

IRC D !!:1-a.-1. #e*ines the te'm pe'son to inclu#e an in#i&i#ual+ a co'po'ation+ apa'tne'ship+ a t'ust o' estate+ a oint=stoc< compan,+ an association+ o' a s,n#icate+ g'oup+

pool+ oint &entu'e+ o' othe' uninco'po'ate# o'ganization o' g'oup The te'm also inclu#es

a gua'#ian+ committee+ t'ustee+ executo'+ a#minist'ato'+ t'ustee in ban


21/47

5 I* the application is 'ecei&e# o&e' the phone+ as< *o' the calle's name+ SS$ITI$+ #ate o*

bi'th+ an# position (ith the entit, I* the calle' #oes not ha&e an SS$ITI$ -an# the'e*o'e

cannot be authenticate# using CC I$%@E.+ the ne( EI$ (ill still be #isclose# to thecalle'+ as long as thei' position (ith the entit, autho'izes them to 'ecei&e it See IRM

11"25+Persons 8ho Ma$ 6a'e Access to "eturns and "eturn In!ormation Pursuant to

I"C 2,5/(e)

21.7.1".".2.7." )+1-+3-2++4*

Eua!i'ied &ntermediaries - Reuirement 'or a Second $&N

1 A uali*ie# Inte'me#ia', -I. is an eligible pe'son that ente's into a I Ag'eement

(ith the IRS pu'suant to Re& 0'oc 2:::=12+ 2:::=1 C? "6!+ an# that acts as a Iun#e' such Ag'eement 3ene'all,+ un#e' the I Ag'eement+ the I ag'ees to assume

ce'tain #ocumentation an# (ithhol#ing 'esponsibilities in exchange *o' simpli*ie#

in*o'mation 'epo'ting *o' its *o'eign account hol#e's an# the abilit, not to #isclosep'op'ieta', account hol#e' in*o'mation to a (ithhol#ing agent that ma, be a competito'

To appl, *o' I status+ an eligible entit, must submit an application in acco'#ance (ithsection " o* Re& 0'oc 2:::=12

2 A I=EI$ is a special Emplo,e' I#enti*ication $umbe' assigne# b, the IRS to a I The

I=EI$ must be use# on e&e', 9o'm /=6IMK p'o&i#e# b, the I to the (ithhol#ing

agent *'om (hich it 'ecei&es pa,ments as a I+ an# must be use# on 9o'ms 1:52+ 1:52=S+

1:52=T+ 1:;;+ ;57+ an# 1:;8 *ile# (ith the IRS as a I

" Applications *o' I=EI$s a'e not p'ocesse# b, Accounts Management A specialize#

g'oup in @MS? p'ocesses the 9o'm SS=5 an# 'e)ui'e# accompan,ing #ocumentation an#assigns a I=EI$ *'om the *ollo(ing bloc< o* numbe's4 N N N N N N N N N N N N N N N N

N N

5 A I=EI$ ma, be use# onl, (hen the I is acting in its capacit, as a I The'e*o'e+ a Ima, nee# an a##itional EI$ (hen it is acting in a non=I capacit, I* an entit, has a I=

EI$+ but 'e)ui'es anothe' one *o' non=I business acti&ities+ assign the entit, a secon#EI$ pe' no'mal p'oce#u'es

21.7.1".".2.4 )+2-12-2+1+*

Euestiona(!e TrustsD$states

1 A taxpa,e' ma, be pa'ticipating in a uestionable Re*un# 0'og'am Scheme i* theapplication meets mo'e than one o* the *ollo(ing c'ite'ia4

N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N

N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N NN N N N N N N N N N N N N N N N N

N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N

N N N N N N N N N N N N N N N N

N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N


22/47



N N N N N N N N N N


N N N N N N N N N N N N N

2 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N

N N N N N N < < < < < < < < < < N

21.7.1".".2.3 )1+-+1-2++5*

F F F F F F F F F

1 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N NN N N N N N N N N N N N N N N N N N N N N N N N N N N N

21.7.1".".2.1+ )1+-+1-2++3*orm SS-0 Si#nature Reuirements

1 A signatu'e (ai&e' - $otice 2:::=1;+ 2::1=1 C? 657. (as implemente# *o' 9o'm SS=5o not co''espon# *o' a signatu'e+ unless one is 'e)ui'e# *o' thi'# pa't, #isclosu'e

'egulations SeeI"M +,-.-,/-/-/*o' thi'# pa't, #isclosu'e in*o'mation

21.7.1".".2.11 )1+-+1-2+1+*

8isposition o' orm SS-0 and Supportin# 8ocumentation

1 >se the in*o'mation in the table belo( to #ete'mine the app'op'iate action to ta


23/47

&' a orm SS-0 is received Then

9o'4 An estate+ o'

A t'ust+ o'

An entit, (ith no *iling

'e)ui'ements

Sen# the complete# pape' 9o'm SS=5 to

9iles

Reminder,

The onl, pape' 9o'ms SS=5 that (ill be

*o'(a'#e# a'e those that a'e (o'


24/47

N N N N N N N

N N N N N N N N N N N N N N N

N N N N

N N N N N N N N N N N N N N N N N N N N N N N N N

" N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N



N N N N N N N N N N N N N N N N N N

N N N N N N N N N N N


5 I* SSA has the 'e)ueste# in*o'mation+ the, (ill mail it bac< to the 'e)uesto' It can ta


25/47

1 ?e*o'e 'eleasing EI$ in*o'mation to 'ep'esentati&es acting on behal* o* the taxpa,e'+

al(a,s &e'i*, that one o* the *ollo(ing &ali# #ocuments eithe' accompanies the 9o'm SS=

5 o' has been *axe# to ,ou' attention4 9o'm 2656+Power o! Attorne$Declaration o! "e#resentati'e

9o'm 6621+ Tax In!ormation Authori=ation

A cop, o* the 9o'm SS=5 (ith the Thi'# 0a't, esignee section complete# an#

signe# b, the taxpa,e'

Note,

Taxpa,e's can gi&e IRS &e'bal autho'it, to #isclose an EI$ to a thi'# pa't, ?e*o'e

#isclosing this in*o'mation+ authenticate the taxpa,e' ma


26/47

I* a #esignee contacts IRS at a late' #ate+ an# states that the, never receivedthe

EI$+ heshe can still *ax in the 9o'm SS=5 -(ith the Thi'# 0a't, esignee section

complete# an# signe# b, the taxpa,e'. an# 'ecei&e the EI$ I* the #esignee states the, !ost or misp!acedthe EI$+ an# the EI$ has poste# to

Maste' 9ile+ a#&ise the #esignee to contact the taxpa,e' *o' the in*o'mation+ o'

ha&e the taxpa,e' contact IRS *o' the EI$ I* the EI$ has not poste# to Maste'9ile+ heshe can still *ax in the 9o'm SS=5 -(ith the Thi'# 0a't, esignee sectioncomplete# an# signe# b, the taxpa,e'. an# 'ecei&e the EI$

" I* a thi'# pa't, is 'e)uesting an EI$ an# #oes not (ant to (ait *o' autho'izationp'oce#u'es+ a#&ise the thi'# pa't, that heshe has the *ollo(ing options4

Appl, *o' the EI$ o&e' the phone The EI$ (ill be assigne# but (ill not be

#isclose# to the thi'# pa't, A C0 7!7 notice (ill be issue# to the taxpa,e' (ithin

t(o (ee


27/47

21.7.1".".0.1 )+2-12-2+1+*

Modernied &nternet $&N )Mod &$&N*

1 %n Septembe' 1!+ 2::!+ Mo#e'nize# Inte'net EI$ -Mo# IEI$. 'eplace# the online 9o'mSS=5 application 9ollo(ing a'e some o* the changes an# bene*its o* the ne( online

application4 Mo# IEI$ is a completel, 'e#esigne# application in a )uestion an# ans(e'

*o'matF simila' to the popula' tax p'epa'ation p'o#ucts on the ma'nite# States o' >S Te''ito'ies

$xception,

o not inst'uct Home Health Ca'e Se'&ice Recipients -HHCSRs. to appl, *o' an

EI$ th'ough Mo# IEI$ These accounts must be establishe# &ia phone o' pape'

applications SeeI"M +,-.-,/-1-,0on ho( to p'ope'l, assign an EI$ to aHHCSR

Help topics an#


28/47

Taxpa,e's ha&e the option to &ie(+ sa&e+ an# p'int thei' C0 7!7 at the en# o* the

session Thi'# pa't, #esignees #o not 'ecei&e this option The, 'ecei&e the EI$

onl,

Note,

Taxpa,e's (ho opt to 'ecei&e thei' C0 7!7 online (ill not 'ecei&e a notice in themail

2 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N

N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N

N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N

Caution,


N N N N N N N N N N N N N N N N N N N N N N

Note,

N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N NN N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N


N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N NN N N N N N N N N N N N N N N N N N N N N N N N N N N N N N

N N N N

F F

F F

F F

F F

F F

F F

F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F

N NN N N N N N N N N N N N

N N N N N N N

N N N N N N N N N N N N N N N N N N N N N N N N N N N N NN N N N N N N N N N N N N N N N N N N N N N N N N N N N N

N N N N N N N N N N N N

N NN N

N

N N N N N N N N N N N NN N N N N N N N N

Note,





N N N N N N N N N N N N N N N N N N N N N N N N N N N N N

N N N N N N N N N N N N N N N N N N N N N N N N N N N N NN N N


29/47

F F

F F

F F

F F

F F

F F

F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F

N N N N N N N N N N N NN N N N N N N N N

N N

N N


N N N

Note,

N N N N N N N N N N N NN N N N N N N N N N N N


N N N N N N N N N N N NN N N N N



N N N N N N N N N N N N N N N N N N N N N N N N N N N N NN N N N N N N N N N N N N N N N N N N N N N

N N

N N

N N



N N N N N N N N N N N NN N N N N N N N N N






N N N N N N N

N NN N

N




N N



N N N N N N N N N N N N N N N N N N N N N N N N N N N N NN

Note,



N N N N N N N N N N N N N N N N N N N N N N N N N N N N NN N N N N N N N N N N N N N

N N N

N





N N N N N N N N N N N N N N N N N N N N N N N

N N N N


30/47

" N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N


N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N NN N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N

N N N N N N N N N N N N N N N N N N N N N N N N

N N N N N

F F

F F

F F

F F

F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F

N N

N N

N N

N N N N N N N N N

N N N N N N N N N

N N N N N N N N NN N N N N N

N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N NN N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N

N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N

N N N N N N N N N N N N N N N N N N N N

N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N NN N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N

N N N N N N N N N N N

N NN N

N N N N N N N N NN N N N N N N N N

N N N N N N



N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N NN N N N N N N N N N N N N N N N




N N

21.7.1".".0.1.1 )1+-+1-2++3*

Modernied &nternet $&N - Technica! 8i''icu!ties /ith the n!ine App!ication

1 ?ecause Mo# IEI$ &ali#ates the in*o'mation taxpa,e's submit in a 'eal=time en&i'onment-taxpa,e' authentication+ #uplication checse %nl,

The, a'e also p'o&i#e# (ith a lin< an# a#&ise# that i* the p'oblem continues+ to 'epo't itb, accessing the lin


31/47

" A taxpa,e' ma, #eci#e to call the toll=*'ee numbe' to appl, *o' an EI$ instea# o* (aiting

to t', the application late' I* ,ou 'ecei&e a call+ an# the taxpa,e' in#icates heshe

'ecei&e# the Technical i**iculties page in the Mo# IEI$ application+ *ollo( thep'oce#u'es belo( to ensu'e (e i#enti*, potential p'oblems (ith the application+ an# open

0'io'it, 1 Help Tic


32/47

As< *o' the #ate an# time the inci#ent occu''e#

As< at (hat point in the application the #isclosu'e occu''e# -%n the summa',

page In the C0 7!7 notice.

Re)uest the calle' *ax in p'ints heshe ma#e #u'ing the application that can

#ocument the #isclosu'e -Summa', 0age+ EI$ Assignment 0age+ C0 7!7 etc.

Than< the calle' *o' 'epo'ting the p'oblem an# a#&ise himhe' anothe' IRS

emplo,ee ma, be calling them i* a##itional in*o'mation is nee#e# to assist in

'esea'ching the p'oblem

5 ocument an, an# all in*o'mation the calle' p'o&i#es Imme#iatel, p'o&i#e all the

#ocumentation+ inclu#ing *ax p'ints+ to ,ou' manage'lea#

7 The manage'lea# must #ocument the #ate an# time the in*o'mation (as 'ecei&e# *'om

the phone assisto' an# imme#iatel, 'e&ie( the #ocumentation *o' completeness an#

*o'(a'# to the #esignate# point o* contact -0%C. *o' the site

8 Each site must assign a 0'ima', an# Secon#a', 0%C to 'ecei&e an# 'e&ie( the #ata

obtaine# b, the phone assisto' The 0%C must #ocument the #ate an# time thein*o'mation (as 'ecei&e# *'om the manage'lea# an# p'epa'e a secu'e E=mail #etailing

the inci#ent Inclu#e all the #ocumente# in*o'mation the phone assisto' obtaine# Sen#

the E=mail to4N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N NN N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N

! Repo'ts o* this natu'e a'e ext'emel, se'ious The'e can be no #ela,s in this p'ocess

uic< an# tho'ough action is 'e)ui'e# b, all emplo,ees so that imme#iate 'esea'ch an##iagnosis o* the 'epo'te# inci#ent can begin

6 I* it is #ete'mine# that an inci#ent has occu''e# in the Mo# IEI$ application+hea#)ua'te's pe'sonnel (ill complete all 'e)ui'e# actions an# noti*ications+ as 'e)ui'e# b,

the %**ice o* 0'i&ac,+ In*o'mation 0'otection P ata Secu'it,

21.7.1".".0.2 )1+-+1-2++7*

Third Part% 8isc!osure Reuirements 'or &nternet App!ications

1 Thi'# pa't, #isclosu'e 'e)ui'ements 'emain unchange# *o' Mo# IEI$ I* a thi'# pa't,

#esignee is ma


33/47

Step 8escription

2

Taxpa,e' 'ea#s an# signs a statement that heshe un#e'stan#s that heshe is

autho'izing the thi'# pa't, to4 Appl, *o' an# 'ecei&e the EI$ on hishe' behal*+ an#

Ans(e' )uestions about completion o* the application

Note,

A cop, o* the signe# statement must be 'etaine# b, the thi'# pa't,

21.7.1".".5 )1+-+1-2++5*

Receivin# $&N App!ications and Euestions (% Te!ephone

1 This subsection contains in*o'mation on EI$ telephone applications+ inclu#ing4 A #esc'iption o* the EI$ Toll=9'ee Telephone Se'&ice -I"M +,-.-,/-/-1-,-.

/hat ,ou nee# to


34/47

Spanish -$on=English. spea


35/47

Caution,

A *o'eign in#i&i#ual ma, not ha&e an SS$ o' ITI$ but the EI$ can still be

#isclose# as long as hishe' position (ith the entit, autho'izes himhe' to 'ecei&e

it

5 As< *o' the calle's position (ith the entit, See IRM 11"25+Persons 8ho Ma$6a'e Access to "eturns and "eturn In!ormation Pursuant to I"C 2,5/(e)-

" I* the calle' i#enti*ies himhe'sel* as an autho'ize# thi'# pa't,+ explain that heshe must

p'o&i#e app'op'iate autho'ization (hile on the call SeeI"M +,-.-,/-/-/*o' completethi'#=pa't, #isclosu'e 'e)ui'ements Tell the calle' that heshe has the *ollo(ing options4

9ax the app'op'iate autho'ization #ocument -9o'm SS=5 (ith the Thi'# 0a't,

esignee section complete# an# signe# b, the taxpa,e'+ 9o'm 2656+ o' 9o'm

6621. (hile on the call+

Con*e'ence the taxpa,e' into the call -&ali#ate the taxpa,e's i#entit, b, &e'i*,ing

hishe' SS$ an# ate o* ?i'th on CC I$%@ES.+ o'

Ha&e the taxpa,e' call pe'sonall,

Note,

I* the calle' is #issatis*ie#+ explain that (hen appl,ing o&e' the telephone+ all thi'# pa'ties

must p'o&i#e p'oo* o* autho'ization to 'ep'esent thei' clients

2. o not #oubt the calle's i#entit, (ithout legitimate 'eason Ho(e&e'+ i* ,ou ha&e se'ious

#oubts about the calle's autho'ization+ ta


36/47

Step Action

p'o&i#e# -name+ telephone numbe'+ SS$+ etc. is that o* the taxpa,e'+ not the

thi'# pa't, I* the calle' is an unautho'ize# thi'# pa't,+ an# #u'ing 'esea'ch ,ou

*in# an EI$ has al'ea#, been assigne# *o' the taxpa,e'+ do not#isclose this

to the calle' A#&ise the calle' ,ou ha&e all o* the in*o'mation ,ou nee# an#(ill 'espon# to the taxpa,e' #i'ectl,

I* the calle' is an unautho'ize# thi'# pa't,+ an# #u'ing 'esea'ch ,ou

*in# that the name an# SS$EI$ITI$ o* the o(ne' o* the entit, #oes not

match ou' 'eco'#s+ do not#isclose this to the calle' A#&ise the unautho'ize#

thi'# pa't, that the in*o'mation the, a'e p'o&i#ing is not &ali# an# the o(ne'o* the entit, must call in to appl, *o' the EI$

5

A*te' &e'i*,ing that an EI$ is nee#e#+ as< the calle' *o' all o* the 'e)ui'e#

in*o'mation *'om the 9o'm SS=5 ?e su'e to gathe' all o* the in*o'mation 'e)ui'e#*o' the entit, t,pe

Spell out all name an# a##'ess in*o'mation *'om ESI3$ sc'een-except Mao' Cit, Co#e. bac< to the taxpa,e' be*o'e t'ansmitting

ouble chec< all ent'ies *o' accu'ac,

In the Rema'


37/47

1 I* IRS is #o(n (hen a taxpa,e' calls *o' an EI$+ in*o'm the calle' that the compute'

s,stem is cu''entl, una&ailable but that ,ou can assign a numbe' -i* ,ou' a'ea has

numbe's to assign.

Note,

0hila#elphia Inte'national assisto's (ill *ollo( local p'oce#u'es

2 The online EI$ application -Mo#e'nize# Inte'net EI$. is nota&ailable (hen IRS is

#o(n o not 'e*e' calle's to the inte'net application #u'ing IRS #o(n time

" >se the in*o'mation in the table belo( to #ete'mine the app'op'iate action to tanits ha&e blocsing in*o'mation obtaine# *'om calle's+ complete a pape' 9o'm SS=5

. Secu'e a business phone numbe' *'om the calle'+ i* ,ou nee# a##itional custome'

contact


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. /'ite the EI$+ IRS Recei&e# ate+ an# emplo,ee numbe' in RE in the top 'ight

co'ne' o* the complete# 9o'm SS=5 These SS=5s a'e p'ocesse# *i'st (hen IRS

becomes a&ailable

. 0'o&i#e the calle' (ith the EI$ assigne# an# tell the calle' heshe (ill 'ecei&e

('itten con*i'mation o* the assignment in about t(o (ee


39/47

&' And Then

o**e' to assign an EI$ o&e' the phone

The taxpa,e' hasnot ,et applie#

*o' an EI$

%**e' to assign an EI$ o&e' the phone I* thetaxpa,e' #oes not (ant to appl, o&e' the

telephone+ a#&ise himhe' o* the othe' options

a&ailable4 Inte'net = http4(((i'sgo& See

I"M +,-.-,/-/-0-

9ax = SeeI"M +,-.-,/-/-.-F o'

Mail = SeeI"M +,-.-,/-/-2-

The taxpa,e' has

'ecei&e# an EI$an# 'e)uests

accountin*o'mation

9o' post=assignment EI$ #isclosu'e p'oce#u'es+

see IRM 211"

$xception,

Taxpa,e's (ho cannot locate thei' assigne# EI$

can be #isclose# b, *ollo(ing the p'oce#u'es

belo( SeeI"M +,-.-,/-/-1-2-,an#I"M+,-.-,/-/-1-2-+-

A thi'# pa't,

calls *o' an EI$

Has acomplete#signe#

9o'm SS=5 (ith T0

autho'ization

Ha&e thi'# pa't, *ax p'ope' autho'ization-SS5T0. SeeI"M +,-.-,/-/-/be*o'e

'eleasing the EI$

A thi'# pa't,

calls *o' mo'e

in*o'mation thanust the EI$

Has a &ali# 9o'm

2656 o' 6621 that has

not been p'ocesse# tothe CA9

Ha&e the thi'# pa't, *ax the p'ope' autho'ization

SeeI"M +,-.-,/-/-/be*o'e 'eleasing account

in*o'mation SeeI"M +,-.-,/-/-1-.*o'in*o'mation on han#ling non=EI$ 'elate# issues

21.7.1".".5..1 )+-2"-2+1+*

Post-Assi#nment $&N 8isc!osure Procedures 'or So!e Proprietors

1 The inst'uctions belo( a'e to be use# (hen the sole p'op'ieto' is contacting us st'ictl, to

'et'ie&e the EI$ Sole 0'op'ieto's (ith othe' account in*o'mation )uestions a'e to be

authenticate# using the #isclosu'e p'oce#u'es in IRM 211"2"2 Taxpa,e' in*o'mation can be #isclose# to a sole p'op'ieto' using eithe' the business entit,

in*o'mation on Maste' 9ile o' using his o' he' in#i&i#ual in*o'mation because the EI$ *o'

a sole p'op'ieto' an# the SS$ o* the taxpa,e' (ho o(ns the sole p'op'ieto'ship a'e'elate# Taxpa,e' I#enti*ication $umbe's

" I* the taxpa,e' is unable to &e'i*, his business i#entit, -possibl, because the EI$ (as

obtaine# ,ea's ago an# the taxpa,e' cannot 'emembe' the a##'ess o' #oes not e&en'emembe' appl,ing *o' it.+ then the taxpa,e' in*o'mation can be authenticate# using the

in#i&i#ual #isclosu'e p'oce#u'es in IRM 211"2"


40/47

$xamp!e,

As< *o' the taxpa,e's SS$+ name as it appea'e# on hishe' last tax 'etu'n+ a##'ess on the

last 'etu'n+ *iling status+ an# #ate o* bi'th

5 I* the taxpa,e' can &e'i*, hishe' i#entit, using the in#i&i#ual authentication p'oce#u'es+the EI$ can be #isclose#

21.7.1".".5..2 )+2-12-2+1+*

Post-Assi#nment $&N 8isc!osure Procedures 'or ther $ntit% T%pes

1 The inst'uctions belo( a'e to be use# (hen the taxpa,e' is contacting us st'ictl, to'et'ie&e thei' EI$ Taxpa,e's (ith othe' account in*o'mation )uestions a'e to be

authenticate# using the #isclosu'e p'oce#u'es in IRM 211"2"

2 Since the IRS is the p'ima', sou'ce o* EI$ assignment an# also maintains the #atabase o*

EI$s+ taxpa,e's must ha&e the abilit, to contact IRS (hen the, ha&e been unable to

locate thei' EI$

" The'e is no legal 'e)ui'ement that a taxpa,e' p'o&i#e his o' he' EI$ be*o'e (e #iscusstaxpa,e' in*o'mation (ith him o' he' The onl, 'e)ui'ement is that IRS is satis*ie# that

the taxpa,e' is actuall, (ho he sa,s he is

5 The'e*o'e+ i* othe' sha'e# sec'ets a'e su**icient to ma


41/47

= I* the taxpa,e' #oesnt


42/47

21.7.1".".5.4 )1+-+1-2++7*

Taxpa%er Advocate Service )TAS* ;uide!ines

1 AM EI$ assignment assisto's must be *amilia' (ith Taxpa,e' A#&ocate Se'&ice -TAS.c'ite'ia TAS c'ite'ia *ollo(s4

TAS Criteria1A taxpa,e' is expe'iencing economic ha'm o' is about to su**e' economic ha'm

2A taxpa,e' is *acing an imme#iate th'eat o* a#&e'se action

"A taxpa,e' (ill incu' signi*icant costs i* 'elie* is not g'ante# -inclu#ing *ees *o'

p'o*essional 'ep'esentation.

5A taxpa,e' (ill su**e' i''epa'able inu', o' long=te'm a#&e'se impact i* 'elie* is not

g'ante#

7A taxpa,e' has ha# a de!a%o* mo'e than ": calen#a' #a,s -a*te' no'mal p'ocessing. to

'esol&e a tax account p'oblem

8A taxpa,e' has not 'ecei&e# a 'esponse'esolution to hishe' p'oblemin)ui', b, the #ate

p'omise#

!A s,stem-s. o' p'oce#u'e-s. has eithe' *aile# to ope'ate as inten#e# o' *aile# to 'esol&e

the taxpa,e's p'oblem o' #ispute (ithin the IRS

6The manne' in (hich the tax la(s a'e being a#ministe'e# 'aise consi#e'ations o* e)uit,+

o' ha&e impai'e# o' (ill impai' the taxpa,e's 'ights

;The $ational Taxpa,e' A#&ocate -$TA. #ete'mines compelling public polic, (a''antsassistance to an in#i&i#ual o' g'oup o* taxpa,e's

2 3ene'all,+ issues 'elate# to EI$ assignment can be 'esol&e# #u'ing the call an# the'e*o'e

#o not 'e)ui'e TAS 'e*e''al Ho(e&e'+ i* a calle' states that heshe ('ote in *o' an accountchange o' othe' action that the EI$ assisto' cannot 'esol&e+ an# the #ela, meets TAS

c'ite'ia+ then a 'e*e''al is 'e)ui'e#

" TAS 'e*e''als a'e also 'e)ui'e# i* co''espon#ence is 'ecei&e# in AM EI$ assignment

teams that meets TAS c'ite'ia an# the issue cannot be 'esol&e# (ithin 25 hou's

5 Re*e''als to TAS a'e ma#e b, completing 9o'm ;11+"e>uest !or Tax#a$er Ad'ocate

Ser'ice Assistance (And A##lication !or Tax#a$er Assistance *rder)an# 'outing the *o'm

to TAS

7 See IRM 211"16+ Tax#a$er Ad'ocate Ser'ice (TAS) Guidelines&*o' comp'ehensi&e

in*o'mation on this issue

21.7.1".". )1+-+1-2++5*

Receivin# $&N App!ications (% Mai!

1 The taxpa,e' can complete the 9o'm SS=5 an# mail it to the Campus o* Reco'# acco'#ing

to state mapping *o' assigning EI$s SeeI"M +,-.-,/-.-,-2 This subsection contains in*o'mation on4

0'ocessing EI$ applications 'ecei&e# b, mail -I"M +,-.-,/-/-2-,.F an#


43/47

Retu'ning o'iginal #ocumentation -such as a #eath ce'ti*icate. that has been sent

along (ith the 9o'm SS=5 -I"M +,-.-,/-/-2-+-.

21.7.1"."..1 )1+-+1-2++5*

Processin# an $&N App!ication Received (% Mai!

1 The p'ocessing time*'ame *o' an EI$ application 'ecei&e# b, mail is *ou' (ee


44/47

1 Taxpa,e's can *ax a complete# 9o'm SS=5 to the Campus o* Reco'# acco'#ing to state

mapping *o' assigning EI$s SeeI"M +,-.-,/-.-,-

2 This subsection contains in*o'mation on EI$ applications 'ecei&e# b, *ax+ inclu#ing4

Thi'# pa't, #isclosu'e 'e)ui'ements *o' *axe# applications -I"M +,-.-,/-/-.-,-.

0'ocessing an application 'ecei&e# b, *ax -I"M +,-.-,/-/-.-+-.

21.7.1".".7.1 )1+-+1-2++3*

Third Part% Authoriation 'or axed App!ications

1 I* the application (as *axe# b, a thi'# pa't,+ ma


45/47

" I* ,ou #ete'mine that the entit, nee#s a ne( EI$+ assign the EI$ using the app'op'iate

p'oce#u'es *o' the entit, t,pe SeeI"M +,-.-,/-1-

5 I* the taxpa,e's *ax numbe' is p'o&i#e#+ *ax bac< the EI$ (ithin *ou' -5. business #a,s

using4

The campus co&e' sheet+ o'

9o'm SS=5 -('ite the EI$ in the uppe'='ight co'ne' (ith blue o' blac< in


46/47

Assigning a bloc< o* EI$s -I"M +,-.-,/-/-4-/- .

Telephone calls 'elate# to the ?an< list p'og'am -I"M +,-.-,/-/-4-0-.

0'ocessing a consoli#ate# list 'etu'ne# b, an autho'ize# 'ep'esentati&e -I"M

+,-.-,/-/-4-1-.

21.7.1".".3.1 )1+-+1-2++5*

$ntities Eua!i'%in# 'or Bu!@DBan@ Assi#nments

1 Entities )uali*ie# to 'ecei&e bul


47/47

Note,

SeeI"M +,-.-,/-.-+*o' mo'e in*o'mation about p'ocessing time*'ames an#

batching 'e)ui'ements

$

Mo'e Inte'nal Re&enue Manual

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Documents

IRM Part21 Chp7 Getting Ein