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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 1i&isions+ an# emplo,ees in Tax Exempt23o&e'nment Entities The IRM is inten#e# *o' use in assigning 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 $umbe's IRM 2 5 6+ Command Codes ESIGN and BSIGN IRM 21 1 " 2+ General Disclosure Guidelines IRM 21 ! 5+ Income Taxes In!ormation "eturns IRM 27 16 1+ Basic Princi#als o! Communit$ Pro#ert$ %aw IRM " 1" "8+ E0M9 Account $umbe's

IRM 2 " 8:+ Command Codes NAMES& NAMEE& NAMEI& NAMEB& FINDS& and FINDE 1ocument 82:;+ IRS 0'ocessing Co#es an# In*o'mation IRM 21 " 6+ Tax Exem#t Go'ernment Entities (TE GE) Customer Account Ser'ices (CAS) Tele#hone *#erations

Note,
In*o'mation in this IRM ta<es p'ece#ence o&e' othe' IRMs liste#

$xception,
I* ,ou ha&e been t'aine# in othe' p'og'ams an# encounte' a situation that ,ou can a##'ess base# on ,ou' othe' t'aining+ then act acco'#ingl,

21.7.1".2 )1+-+1-2++-* $&N Assi#nment .vervie/

1 This subsection contains a high=le&el o&e'&ie( o* the Emplo,e' I#enti*ication $umbe' -EI$. assignment p'ocess+ inclu#ing4 /hen an EI$ is 'e)ui'e# -See I"M +,-.-,/-+-,-.

/hen to assign an EI$ -See I"M +,-.-,/-+-+- . an# in*o'mation on *'i&olous 9o'ms SS=5 - I"M +,-.-,/-+-+-,-. Metho#s b, (hich taxpa,e's can appl, *o' an EI$ -See I"M +,-.-,/-+-/-. Ho( an EI$ is assigne# th'ough the EI$ Resea'ch an# Assignment S,stem -ERAS. -See I"M +,-.-,/-+-0-. 9o'm SS=5 1ata an# Social Secu'it, A#minist'ation -See I"M +,-.-,/-+-1-. 9o'm SS=5 1ata an# > S Census ?u'eau -See I"M +,-.-,/-+-2-. Ho( IRS (o'<s (ith the Cent'alize# Cont'acto's Regist', on a ?ul< TI$ Matching 0'og'am -See I"M +,-.-,/-+-.-.

21.7.1".2.1 )+0-+0-2++7* 1hen an $&N is Re2uired

1 E&e', business entit, 'e)ui'e# to *ile a 9e#e'al Tax Retu'n must ha&e+ o' be assigne# an EI$+ inclu#ing4 Sole 0'op'ieto'ships -I"M +,-.-,/-1-,-.

Co'po'ations -I"M +,-.-,/-1-+-.

0a'tne'ships -I"M +,-.-,/-1-/-. @imite# @iabilit, Companies -@@Cs. -I"M +,-.-,/-1-0-. $on=0'o*it2Exempt %'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<'uptc, Estate -I"M +,-.-,/-1-4. Real Estate Mo'tgage In&estment Con#uits -REMICs. -I"M +,-.-,/-1-,5. >ninco'po'ate# ?usiness %'ganization ->?%. an# ?usiness T'ust T,pes o* %'ganization -?T%. -I"M +,-.-,/-1-,, . %the'2>ni#enti*ie# Entities -I"M +,-.-,/-1-,+. 9o'eign Entities -I"M +,-.-,/-1-,/.

$xception,
A *o'eign entit,2pe'son that #oes not ha&e income e**ecti&el, connecte# (ith the con#uct o* a t'a#e o' business+ an# #oes not ha&e an o**ice o' place o* business o' pa,ing agent in the >nite# States+ is not 'e)ui'e# to obtain an EI$ an# #oes not ha&e to *ile a 'etu'n 2 Emplo,e' -9iscal. Agents un#e' IRC "7:5 -I"M +,-.-,/-1-,0. In ce'tain instances+ Aothe'A t,pes o* o'ganizations ma, 'e)uest an EI$ in o'#e' to open a ban< account o' to satis*, state o' local la( See I"M +,-.-,/-1-,+

In&estment clubs *o' #i&i#en# an# inte'est 'epo'ting ?o(ling leagues *o' #epositing #ues Schola'ship o' memo'ial *un#s 1is'ega'#e# entities

"

An EI$ is 'e)ui'e# un#e' the *ollo(ing ci'cumstances4

/ages pai# to one o' mo'e emplo,ees /ages pai# to househol# emplo,ees -i* the (ages meet o' excee# the annual th'eshol# amount. See 0ublication ;28+ 6ousehold Em#lo$er7s Tax Guide& *o' mo'e in*o'mation

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<e'+ *i#ucia',+ manage'+ tenant+ o' spouse an# is 'e)ui'e# to *ile 9o'm 1:52+ Annual 8ithholdin9 Tax "eturn !or :-S- Source Income o! Forei9n Persons- A (ithhol#ing agent must not be con*use# (ith an emplo,e' -*iscal. agent See I"M +,-.-,/-1-,0 *o' a##itional in*o'mation on emplo,e' -*iscal. agents A taxpa,e' is a 9o'm 1:5:+ :-S- Indi'idual Income Tax "eturn+ *ile' an# has a Beogh plan+ o' is 'e)ui'e# to *ile excise+ emplo,ment+ o' alcohol+ tobacco+ o' *i'ea'ms 'etu'ns An, t,pe o* entit, -except a sole p'op'ieto'ship. is 'e)ui'e# to ha&e a ne( EI$ *o' each ne( business+ p'o&i#e# the ne( businesses ha&e a #i**e'ent p'ima', name

21.7.1".2.2 )1+-21-2++3* 1hen to Assi#n $&Ns

1 The Inte'nal Re&enue Se'&ice (ill assign an EI$ (hen4 A ne( entit, has been c'eate# 1o not #en, an EI$ to a taxpa,e' base# solel, on the *act the, ha&e not *o'mall, establishe# thei' entit, (ith state o' local agencies be*o'e obtaining thei' EI$

The o(ne'ship o* an entit, has change#+ an# a ne( EI$ is 'e)ui'e# -See I"M +,-.-,/-0-/.+ o'+ An in#i&i#ual in#icates that an EI$ is 'e)ui'e# *o' business pu'poses -*o' example+ to ac)ui'e p'o*essional licenses+ collect sales tax on 'etail sales+ *o' ban<ing pu'poses o' (hen 'e)ui'e# b, anothe' 3o&e'nment Agenc, See I"M +,-.-,/-+-2-.

Note,
The'e is no legal age 'e)ui'ement *o' a taxpa,e' to be issue# an EI$ Ho(e&e'+ i* the taxpa,e' is a mino'+ the Social Secu'it, $umbe' -SS$. o* the pa'ent o' legal gua'#ian is 'e)ui'e# Along (ith inputting the mino'Cs SS$2ITI$ in the co''ect c'oss 'e*e'ence *iel#+ also input the SS$2ITI$ o* the pa'ent o' legal gua'#ian in the Rema'<s *iel# o* CC ESI3$ The pa'ent o' legal gua'#ian o* a mino' chil# appl,ing *o' an EI$ is autho'ize# to 'ecei&e the EI$ a*te' pe'*o'ming no'mal #isclosu'e p'oce#u'es on the pa'ent o' legal gua'#ian

21.7.1".2.2.1 )1+-+1-2++4* rivo!ous orms SS-0

1 T'eas Reg D ":1 81:;=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# in acco'#ance (ith the *o'm+ accompan,ing inst'uctions+ an# 'ele&ant 'egulations+ an# must set *o'th *ull, an# clea'l, the 'e)ueste# #ata 1ete'mining (hethe' an application is *'i&olous can be subEecti&e 9ollo(ing a'e some o* the common cha'acte'istics o* *'i&olous applications4

The entit,Cs 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 <no(n co'po'ations in an, o* the *iel#s The same pe'son submits multiple applications an# all contain simila' nonsensical language

Note,
This list is not all inclusi&e " 5 The IRS is not 'e)ui'e# to co''espon# (ith an applicant (ho has ma#e a *'i&olous 'e)uest *o' an EI$ It is c'itical that a #istinction be ma#e bet(een an application that is incomplete o' *la(e# an# one that is *'i&olous The'e*o'e+ management app'o&al is 'e)ui'e# i* an application (ill not be p'ocesse# because it is #eeme# *'i&olous >pon app'o&al+ #est'o, the application as classi*ie# (aste

Caution,
I* multiple applications a'e 'ecei&e# *'om the same taxpa,e' *o' @@Cs+ co'po'ations+ t'usts+ etc an# the applications a'e complete+ a'e not #uplicates+ an# the ent'ies #o not contain nonsensical in*o'mation+ this #oes not constitute a *'i&olous application Assign the EI$s in these cases I* the applications appea' suspicious+ *ollo( the inst'uctions in the note belo(

Note,
The Scheme 1e&elopment Cente' -S1C. cannot act on a 'e*e''al that #oes not lea# to the commission o* a 'e*un# c'ime Ho(e&e'+ applications that appea' suspicious can be sent to the SC1 as potential lea#s

1. Cop, the 9o'm SS=5 2. Ma'< o' stamp it as a Acop, A ". $otate the EI$ assigne# 5. $otate that it is a potential lea#

21.7.1".2." )1+-+1-2++5* Methods (% 1hich 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 -See I"M +,-.-,/-/-0-.

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

Note,
9o'eign applicants can call -217. 718=8;;; -not a toll=*'ee numbe'. See I"M +,-.-,/-/-+-.

?, mail -See I"M +,-.-,/-/-2-.F o' ?, *ax -See I"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 2 5 6.+ 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'mat NN;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 An#o&e' Atlanta Austin ?'oo<ha&en Cincinnati $&N Pre'ixes 1:+ 12 8:+ 8! 7:+ 7" :1+ :2+ :"+ :5+ :7+ :8+ 11 1"+ 15+ 18+21+22+ 2"+ 27+ "5+ 71+ 72+ 75+ 77+ 78+ 7!+ 76+ 7;+ 87 ":+ "2+ "7+ "8+ "!+ "6+ 81

Campus 9'esno Bansas Cit, Memphis %g#en 0hila#elphia

$&N Pre'ixes 17+ 25 5:+ 55 ;5+ ;7 6:+ ;: ""+ ";+ 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+ ;; 2:+28+ 2!

Inte'net

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 "1 A#minist'ation -S?A. 82! Million se'ies EI$s a'e 'ese'&e# *o' T'usts+ Estates+ an# $on=0'o*it2Exempt %'ganizations un#e' the Tax E)uit, an# 9iscal Responsibilit, Act -TE9RA. A 82! Million se'ies EI$ 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 -37 7+7 and 73

1 2 EI$s (ith p'e*ixes 8;+ !:+ an# !; ha&e ne&e' been &ali# IRS p'e*ixes These p'e*ixes (e'e issue# b, the Social Secu'it, A#minist'ation -SSA. bet(een 1;77 an# 1;68 *o' thei' inte'nal use an# SSA maintains histo'ic *iles on these accounts 9o' a sho't pe'io# o* time in ea'l, 2::2+ IRS ina#&e'tentl, assigne# EI$s (ith p'e*ix 8; An ext'act (as #one to i#enti*, those taxpa,e's (ho ha# 'ecei&e# these EI$s an# also ha# ;5H *iling 'e)ui'ements These taxpa,e's (e'e assigne# a ne( EI$ (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 ;5H '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 ;5H 'etu'ns

/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'

I* ,ou 'ecei&e a 'e)uest *o' &e'i*ication o* an EI$ an# the taxpa,e'Cs EI$ begins (ith p'e*ix 8;+ chec< to see i* the'e a'e ;5H *iling 'e)ui'ements I* so+ a#&ise the taxpa,e' the, must 'ecei&e a ne( EI$ 0'epa'e 9o'm 55522e=5552 an# *o'(a'# to the app'op'iate ?M9 Entit, Team -See I"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' 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 2 Elect'onic SS=5 #ata began in 1;;6 (ith the inte'agenc, (o'<g'oup that consiste# o* the Inte'nal Re&enue Se'&ice -IRS.+ Social Secu'it, A#minist'ation -SSA. an# the Census ?u'eau The IRS uploa#s pe'tinent #ata *'om 9o'm SS=5 applications an# the online EI$ application *o' ne( businesses an# o'ganizational taxpa,e's an# *o'(a'#s the *ile o* 'eco'#s to SSA elect'onicall, on a (ee<l, basis SSA assigns a six=#igit $o'th Ame'ican In#ust', Classi*ication S,stem -$AICS. co#e to the taxpa,e' base# on a p'incipal acti&it, #esc'iption an# othe' in*o'mation 'epo'te# on the *o'm

"

Note,
The Census ?u'eau #e&elope# an automate# co#ing p'og'am that SSA uses to co#e app'oximatel, !7I o* the 'eco'#sF those 'eco'#s not co#e# in an automate# *ashion a'e assigne# $AICS co#es b, the SSA cle'ical co#ing sta** 5 7 The in*o'mation *'om the 9o'm SS=5 *ile is use# b, the %**ice o* Resea'ch+ E&aluation an# Statistics *o' SSA actua'ial pu'poses In a##ition+ SSA matches emplo,ees to emplo,e's to c'eate a# hoc agg'egate statistics b, in#ust',

21.7.1".2.- )1+-21-2++3* orm SS-0 8ata and 9.S.Census Bureau

1 2 The Inte'nal Re&enue Co#e an# its 'egulations autho'ize the Census ?u'eau to 'ecei&e in*o'mation *'om 9o'm SS=5+ an# the IRS pe'mits SSA to 'elease the #ata #i'ectl, to the Census ?u'eau The SSA p'o&i#es Census (ith an EI$+ a six=#igit $o'th Ame'ican In#ust', Classi*ication S,stem -$AICS. co#e+ business bi'th 'eason co#es+ geog'aphic in*o'mation+ an# othe' classi*ication2status in#icato's %* pa'ticula' impo'tance+ the $AICS co#es *'om 9o'm SS=5 a'e c'ucial to the Census ?u'eauJs economic p'og'ams

"

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 <e, #ata element on the ?R The ?R is the Census ?u'eauJs maste' business list an# contains basic economic in*o'mation *o' the uni&e'se o* businesses The ?R se'&es as the p'ima', sampling *'ame *o' the Economic Census+ a p'og'am con#ucte# e&e', *i&e ,ea's+ an# most cu''ent economic su'&e,s In this capacit,+ it i#enti*ies the set o* statistical units that 'ep'esents the ta'get population+ as #e*ine# b, 'e*e'ence pe'io#+ statistical unit+ in#ust', co#es+ geog'aphic co#es+ business size+ an# othe' *acto's 0u'suant to the 'e)ui'ements o* the 0'i&ac, Act o* 1;!5 -7 > S C "72a. an# gui#ance *'om the %**ice o* Management an# ?u#get -%M?.+ the > 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 2 In %ctobe' 2::7+ IRS began a bul< name2TI$ 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's I* a CCR 'egist'ant #oes not pass the name2TI$ 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$+ o' *o' the IRS e=Se'&ices help#es<+ i* the TI$ is an EI$ In o'#e' to pass a name2TI$ match+ the EI$ must be poste# to Maste' 9ile The'e*o'e+ a taxpa,e' (ho plans to become a go&e'nment cont'acto' o' g'ant applicant an# applie# *o' an EI$ &ia the inte'net+ telephone o' *ax must (ait until the EI$ posts to Maste' 9ile+ o' the name2TI$ match (ill *ail /hen ans(e'ing an EI$='elate# call an#2o' ta<ing a telephone application+ i* ,ou become a(a'e that a taxpa,e' plans to become a go&e'nment cont'acto' o' g'ant applicant an# (ill be 'egiste'ing in CCR+ a#&ise the taxpa,e' that the EI$ can be use# to ma<e a pa,ment o' *ile a tax 'etu'n+ but (ill not be a&ailable *o' name2TI$ matching o' othe' elect'onic pu'poses *o' app'oximatel, t(o (ee<s

"

21.7.1"." )1+-+1-2++5* Receivin# $&N Re2uests

1 This subsection #esc'ibes4 I#enti*ication 'e)ui'ements to be *ollo(e# b, all IRS emplo,ees (hen communicating (ith taxpa,e's -I"M +,-.-,/-/-,-.

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 Re2uirements:Sec "7+5)A*

1 2 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'<ing tax='elate# matte's 1u'ing telephone+ *ace=to=*ace+ o' ('itten contact (ith taxpa,e's+ all IRS emplo,ees in *iel# assistance+ hea#)ua'te's+ o' a'ea o**ices a'e 'e)ui'e# to p'o&i#e+ at a minimum the *ollo(ing in*o'mation4

$ame >ni)ue ba#ge i#enti*ication -I1 Ca'# numbe'.

Note,
This p'o&i#es taxpa,e's (ith enough in*o'mation to i#enti*, an IRS emplo,ee (ho has p'e&iousl, assiste# (ith tax='elate# matte's

21.7.1".".2 )1+-+1-2++-* orm SS-0 - ;enera! &n'ormation and <ine Num(ers

1 9o'm SS=5+ A##lication !or Em#lo$er Identi!ication Number + is use# b, taxpa,e's to appl, *o' an EI$ It can be obtaine# b,4 Accessing the IRS /eb Site at ((( i's go&+ o'

Calling 1=6::=TAH=9%RM -6::=62;="8!8.

The taxpa,e' can complete an# submit a pape' *o'm4

?, mail -See I"M +,-.-,/-/-2-. ?, *ax -See I"M +,-.-,/-/-.-. An online application+ &ia the Inte'net -See I"M +,-.-,/-/-0-.

Note,

I* the taxpa,e' is appl,ing *o' an EI$ using the toll=*'ee telephone se'&ice at 1= 6::=62;=5;"" -See I"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 the EI$ on behal* o* the taxpa,e' -See I"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 -See I"M +,-.-,/-/-+-,- .

Tax I#enti*ication $umbe' -SS$+ EI$+ o' ITI$. -See I"M +,-.-,/-/-+-+-. ?usiness %pe'ational 1ate -?%1. -See I"M +,-.-,/-/-+-/-. /ages 0ai# 1ate -/01. -See I"M +,-.-,/-/-+-0- . 0'incipal ?usiness Acti&it, Chec<box+ 0'incipal Rema'<s+ an# 0'incipal Me'chan#ise sol# -See I"M +,-.-,/-/-+-1-. 9iscal Kea' Month -9KM. -See I"M +,-.-,/-/-+-2- .

"

Special han#ling is 'e)ui'e# *o' 9o'ms SS=5 'ecei&e# *'om4

9o'eign Entities+ 1e*initions an# Inst'uctions -See I"M +,-.-,/-/-+-.-. 9o'eign Entities20e'sons $ot Re)ui'e# to 9ile a > S Tax Retu'n -See I"M +,-.-,/-/-+-.-,-. 9o'eign Entities20e'sons Re)ui'e# to 9ile a > S Tax Retu'n -See I"M +,-.-,/-/-+-.-+-. Muali*ie# Inte'me#ia'ies = Re)ui'ement *o' a Secon# EI$ -See I"M +,-.-,/-/-+-.-/-. N N N N N N N N N N N N N N N N N N N N AN N N N N N N N N A N N N N N < < < < <<<<<<<NNN

See I"M +,-.-,/-1 *o' a##itional entit,=speci*ic 'e)ui'ements

21.7.1".".2.1 )1+-+1-2++7* T%pe o' $ntit% and $mp!o%ees ) orm SS-07 <ines 3a7 1"7 107 and 15*
1 The in*o'mation p'o&i#e# b, the taxpa,e' on @ines ;a+ 1"+ 15+ an# 17 is use# to #ete'mine the co''ect emplo,ment tax *iling 'e)ui'ements to assign This in*o'mation inclu#es4 The t,pe o* entit, -9o'm SS=5+ @ine ;a.

The numbe' o* an# t,pe o* emplo,ees -9o'm SS=5+ @ine 1".

A chec<box 'esponse to in#icate i* a 9o'm ;55 *iling 'e)ui'ement shoul# be assigne# - 9o'm SS=5+ @ine 15. The *i'st #ate (ages o' annuities (e'e pai# -9o'm SS=5+ @ine 17.

21.7.1".".2.2 )+2-12-2+1+* Taxpa%er &denti'ication Num(er ) orm SS-07 <ine 7( or <ine 3a*
1 >se the in*o'mation in the table belo( to #ete'mine the 'e)ui'ements *o' Taxpa,e' I#enti*ication $umbe' - 9o'm SS=5+ @ines !b o' ;a. *o' #omestic entities

Caution,
9o'eign in#i&i#uals a'e not 'e)ui'e# to ha&e an ITI$ in o'#e' to 'ecei&e an EI$ See I"M +,-.-,/-/-+-. *o' a##itional in*o'mation $ntit% T%pe Co'po'ation

Re2uirement

0a'tne'ship >?%2>?T20T%2?usiness T'ust+ o' @@C Sole 0'op'ieto' Estate

The SS$2ITI$ o' EI$ o* the p'incipal o**ice'+ gene'al pa'tne'+ membe' o' o(ne' -also <no(n as 'esponsible pa't,.

The SS$2ITI$ o* the o(ne' The SS$2ITI$ o* the #ece#ent The SS$2ITI$ o' EI$ o* the g'anto'+ T'ust o(ne'+ o' t'usto' -also <no(n as 'esponsible pa't,. The'e (ill be 'a'e occasions (he'e the g'anto'+ o(ne' o' t'usto' o* a domestic t'ust2estate entit, t,pe (ill not ha&e an SS$ o' ITI$ In these cases+ secu'e the SS$2ITI$ o' EI$ o* the pa't, 'esponsible *o' ph,sicall, *iling the 9o'm 1:51 an# input it onto CC ESI3$ as the c'oss 'e*e'ence TI$ 9ollo(ing a'e some instances o* (hen this ma, occu'

3'anto'+ o(ne' o' t'usto' ma, in#icate Amish o' Mennonite as the 'eason *o' not suppl,ing an SS$ o' ITI$ An in*ant is the #ece#ent o* an estate o' g'anto'+ o(ne' o' t'usto' o* t'ust+ gua'#ianship+ 'ecei&e'ship o' custo#ianship that has ,et to 'ecei&e thei' SS$ Estate is being establishe# *o' a (oman (ho use# he' husban#Cs SS$ (ith an alpha cha'acte' imme#iatel, a*te' the last #igit o* his SS$

21.7.1".".2." )1+-+1-2++3* Business .perationa! 8ate ) orm SS-07 <ine 11*

The ?usiness %pe'ational 1ate -?%1.+ (hich is the #ate the entit, began #oing business+ must be 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 A1ate business sta'te# o' ac)ui'e# -month+ #a,+ ,ea'. A See I"M +,-.-,/-1The ?%1 must be p'io' to+ o' the same as+ the /ages 0ai# 1ate -/01. The (ages pai# #ate must be a*te' 1;1" but no late' than the cu''ent month an# ,ea' plus one an# must be in MMKKKK *o'mat >se the in*o'mation in the table belo( to &ali#ate the ?%1 p'o&i#e# b, the taxpa,e'+ o' #ete'mine the app'op'iate ?%1 i* one is not p'o&i#e# &' The entit, is a t'ust Then the B.8 shou!d (e The #ate the t'ust (as *un#e# The #ate o* #eath o* the #ece#ent+ o'

"

The entit, is an estate

A ?%1 is not in#icate#+ an#

The #ate the estate (as legall, *un#e# -that is+ (hen p'obate complete# an# assets *lo(e# into the account. The /ages 0ai# 1ate

The entit, has emplo,ees an# has in#icate# a (ages pai# I* the /ages 0ai# 1ate is late' than the cu''ent #ate -line 17 o* the 9o'm SS=5. #ate+ use the cu''ent #ate as the ?%1 A ?%1 is not in#icate# The entit, #oes not ha&e emplo,ees+ an#2o' A (ages pai# #ate is not in#icate# A ?%1 is not in#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 The cu''ent #ate

$xception,

21.7.1".".2.0 )1+-+1-2++7* 1a#es Paid 8ate ) orm SS-07 <ine 15*

1 The /ages 0ai# 1ate -/01. is the #ate an entit, began pa,ing (ages to its emplo,ees It is i#enti*ie# on 9o'm SS=5+ line 17 as A9i'st #ate (ages o' annuities (e'e pai# o' (ill be pai# A

A /01 is 'e)ui'e# *o' all entities that ha&e emplo,ees an# a'e 'e)ui'e# to *ile an emplo,ment2unemplo,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 /01 p'o&i#e# b, the taxpa,e' o' to #ete'mine the app'op'iate /01+ i* one is not p'o&i#e# &' And Then A /01 is not 'e)ui'e#

"

$o emplo,ees a'e in#icate# -line 1" o* 9o'm SS=5.

$xception,

I* the taxpa,e'+ othe' than a T'ust+ has input a /ages 0ai# 1ate 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'e >se the ?%1 A /01 is not in#icate# -@ine 1" See I"M +,-.-,/-/-+-/ *o' in*o'mation on in#icate# o* 9o'm SS=5. #ete'mining the ?%1 i* one is not p'o&i#e# >se the *i'st #ate o* the next )ua'te' *'om the cu''ent #ate as the /01+ as #etaile# belo( I* the cu''ent #ate is bet(een Oanua', 1 an# Ma'ch "1+ use Ap'il 1 as the /01 I* the cu''ent #ate is bet(een Ap'il 1 The /01 is an# Oune ":+ use Oul, 1 as the /01 Emplo,ees a'e in#icate# as in#icate# -line 1" o* A$ot Ket+A I* the cu''ent #ate is bet(een Oul, 1 9o'm SS=5. A>n<no(n+A an# Septembe' ":+ use %ctobe' 1 as the etc /01 I* the cu''ent #ate is bet(een %ctobe' 1 an# 1ecembe' "1+ use Oanua', 1 o* the next ,ea' as the /01 1o not establish emplo,ment *iling 'e)ui'ements

The entit, is a t'ust $o emplo,ees an# a /ages 0ai# a'e in#icate# 1ate is in#icate#

Note,
A /01 (ith no emplo,ees coul# in#icate #ist'ibution on T'ust an# 0ension 0lan

21.7.1".".2.5 )1+-+1-2++4* <ines )1- and 17* PR&N-C=B>7 PR&N-R$MAR=S and PR&N-M8S$-S.<8S$R?&C$

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 +,-.-,/-+-1 an# I"M +,-.-,/-+-2 *o' a##itional in*o'mation on the use o* this #ata It is 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 >se the table belo(+ *o' the entit, t,pes liste#+ in all cases -telephone+ pape'+ o' *ax.+ to populate @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 1o not as< these entities *o' this in*o'mation $ntit% T%pe ?an<'uptc, -In#i&i#ual. Chu'ch Emplo,e' -9iscal. Agent Emplo,e' 0lan -All T,pes. Esc'o( Estate 9$MA -9annie Mae. 3$MA -3innie Mae. Homeo(ne's2Con#o Assoc Househol# Emplo,e' 0lan A#minist'ato' 0olitical %'ganization <ine 1- )PBA* %the' -:;. %the' -:;. %the' -:;. 9in P Ins -:8. -9inance P Insu'ance. Real Estate -:2. 9in P Ins -:8. 9in P Ins -:8. 9in P Ins -:8. Real Estate -:2. %the' -:;. 9in P Ins -:8. %the' -:;. 0ol %'g Househol# Emp <ine 1<ine 17 Remar@s T'ust A#min T'ust A#minist'ation Religious Religious %'g %'ganization 0a,'oll Se'& 0a,'oll Se'&ice Emplo,e' 0lan Esc'o( Compan, Estate A#minist'ation 9$MA 3$MA Homeo(ne's Association Househol# Emplo,e' 0lan A#minist'ation 0olitical %'ganization

"

REIT 9in P Ins -:8. REIT -Real Estate In&estment T'ust. REMIC -Real Estate Mo'tgage In&estment 9in P Ins -:8. REMIC Con#uit. RIC 9in P Ins -:8. RIC -Regulate# In&estment Compan,. Settlement 9un# 9in P Ins -:8. Settlement 9un# T'ust -All T,pes. 9in P Ins -:8. T'ust A#minist'ation or a!! other entit% t%pes+ *ollo( the inst'uctions in pa'ag'aphs -5.+ -7.+ -8.+ -!.+ an# -6. (hethe' the application is 'ecei&e# &ia phone+ *ax+ o' mail

0opulate the 0'incipal Chec<box -0RI$=CB?H. *iel# (ith the t(o=#igit 0'incipal Acti&it, Co#e as in#icate# b, the taxpa,e' on 9o'm SS=5+ line 18 I* no box is chec<e#+ ente' A:;A -%the'.

$xamp!e,
I* the box *o' AConst'uctionA is chec<e#+ ente' A:1A

Note,
See I"M +,-.-,/-.-/-+. *o' a complete list o* 0'incipal ?usiness Acti&it, Co#es 7 ERAS automaticall, populates the 0'incipal Rema'<s -0RI$=REMARBS. *iel# (ith the p'incipal acti&it, that co''espon#s (ith the chec<box numbe' >sing the same example in pa'ag'aph 5+ the (o'# AConst'uctionA (ill populate this *iel#

Note,
The in*o'mation (ill not be &isible on the ESI3$ sc'een The *iel#s a'e populate# #u'ing ERAS #ail, p'ocessing 8 ! I* 9o'm SS=5+ line 18+ is ma'<e# A%the'A + ,ou must ente' the 'ema'<s supplie# b, the taxpa,e' in the ESI3$ 0'incipal Rema'<s *iel# I* the taxpa,e' #oes not speci*,+ ente' A$AA o' A$2AA 0opulate the 0'incipal Me'chan#ise Sol# -0RI$=M1SE=S%@1=SERQICE. *iel# (ith the in*o'mation p'o&i#e# b, the taxpa,e' on 9o'm SS=5+ line 1! I* blan<+ ERAS (ill 'e=ente' the 0'incipal Rema'<s >sing the example in pa'ag'aph 5+ the (o'# AConst'uctionA (ill populate this *iel# I* 9o'm SS=5+ line 1! is blan< an# the taxpa,e' has chec<e# the A%the'A box on line 18+ ente' A$AA o' A$2AA in the 0'incipal Me'chan#ise Sol# *iel#

21.7.1".".2.- )1+-+1-2++-* isca! Aear Month ) orm SS-07 <ine 12*

1 2 " 5 The 9iscal Kea' Month -9KM. is a t(o=#igit co#e -:1 th'ough 12. in#icating the month in (hich the *iscal ,ea' o* the entit, en#s The 9KM is i#enti*ie# on 9o'm SS=5 as AClosing month o* accounting ,ea' A An 9KM is 'e)ui'e# *o' all entities that a'e liable *o' an income tax 'etu'n - 9o'm 112:+ 9o'm 1:87+ o' 9o'm 1:51. >se the in*o'mation in the table belo( to &ali#ate the 9KM p'o&i#e# b, the taxpa,e' o' #ete'mine the app'op'iate 9KM+ i* one is not p'o&i#e#

&' The entit, is a 9o'm 277" *ile'+ an S=Co'p+ a 9o'm 112:S *ile' o' a 0e'sonal Se'&ice Co'po'ation an#

Then

Change the 9KM to 12+ an# In*o'm the taxpa,e' b, lette' that the #ate has been change# to 1ecembe' "1+ as 'e)ui'e# b, the Tax Re*o'm Act o* 1;68 >se the month #recedin9 the ?%1 - 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 1 8!5-c.

The 9KM is not p'o&i#e# o' is othe' than 12 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#

1oes not in#icate a 9KM 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#2o' *ax numbe' o* the 0hila#elphia Inte'national >nit an# hou's o* ope'ation4 -217. 718=8;;; -not a toll=*'ee numbe'. 84:: a m to 114:: p m -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:

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 &RC B 77+1 8e'inition The te'm A#omestic+A (hen applie# to a co'po'ation o' pa'tne'ship+ 1omestic means created or or#aniCed in the >nite# States o' un#e' the la( o* Co'po'ation o' the >nite# States o' o* an, State unless+ in the case o* a pa'tne'ship+ the 0a'tne'ship Sec'eta', p'o&i#es othe'(ise b, 'egulations 9o'eign The te'm A*o'eignA + (hen applie# to a co'po'ation o' pa'tne'ship+ Co'po'ation o' means a co'po'ation o' pa'tne'ship (hich is not #omestic 0a'tne'ship 1omestic T'ust The te'm A#omestic t'ustA means a t'ust in (hich a cou't (ithin the $ntit%

"

&RC B 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 and one o' mo'e > S pe'sons ha&e the autho'it, to cont'ol all substantial #ecisions o* the t'ust The te'm A*o'eign t'ustA means an, t'ust othe' than a t'ust #esc'ibe# 9o'eign T'ust abo&e 1omestic Estate An, estate othe' than a A*o'eignA estate The te'm A*o'eign estateA means an estate the income o* (hich+ *'om sou'ces outsi#e the >nite# States (hich is not e**ecti&el, connecte# 9o'eign Estate (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 A*o'eignA + an# the'e*o'e (ill be assigne# EI$ 0'e*ix ;6 b, the 0hila#elphia campus4 &' A co'po'ation in#icates on @ine ;b that it (as inco'po'ate# in a *o'eign count', The'e is language an,(he'e on 9o'm SS=5 such as4 Tax t'eat, 9o'eign entit,

$ntit%

Then Assign EI$ 0'e*ix ;6 Assign 0'e*ix ;6

T'eas Reg D 1 1551=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.

/=6EH0 -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'

&' >nite# States Tax /ithhol#ing. An entit, chec<s the box on @ine 1: *o' ACompliance (ith IRS (ithhol#ing 'egulationsA

Then

Assign 0'e*ix ;6 Assign a 'egula' se'ies EI$

$one o* the *o'eign in#icato's liste# abo&e a'e p'esent+ an# The location a##'ess is #omestic+ an#

Note,

A *o'eign in#i&i#ual ma, be liste# as the 'esponsible pa't, *o' a #omestic entit, an# ma, not ha&e a &ali# ITI$ Rega'#less+ The mailing a##'ess is *o'eign assign a 'egula' se'ies EI$ in this situation See I"M +,-.-,/-/-+-.-+$one o* the *o'eign in#icato's liste# abo&e a'e 9ax the application to the 0hila#elphia p'esent an# the onl, a##'ess on the 9o'm SS=5 campus *o' *u'the' 'e&ie( an# assignment is *o'eign o* the EI$

21.7.1".".2.7.1 )1+-+1-2++3* orei#n $ntitiesDPersons Not Re2uired to i!e a 9.S. Tax Return
1 9o'eign entities2pe'sons that #o not ha&e income e**ecti&el, connecte# (ith the con#uct o* a t'a#e o' business+ an# #o not ha&e an o**ice o' place o* business o' *iscal agent o' pa,ing agent in the >nite# States+ a'e not 'e)ui'e# to obtain an EI$ Ho(e&e'+ a *o'eign entit, ma, nee# an EI$ to compl, (ith IRS (ithhol#ing 'egulations+ a&oi# (ithhol#ing on po't*olio assets+ o' to claim tax t'eat, bene*its In this case+ the taxpa,e' shoul# complete 9o'm SS=5 as sho(n belo(4 1 /hen completing @ine !b o* 9o'm SS=5+ the taxpa,e' shoul# ('ite A$2AA in the bloc< as<ing *o' an ITI$ o' SS$ unless the taxpa,e' has an SS$ o' ITI$ 2 %n @ine 1:+ the taxpa,e' shoul# chec< the othe' box an# speci*, on the line one o* the *ollo(ing con#itions4 9o' /=6?E$ 0u'poses %nl,+ 9o' Tax T'eat, 0u'poses %nl,+ T'eas Reg 1 1551=1 -e. -5. -&ii.+ o' 9o'm 75!1 The taxpa,e' shoul# ente' A$2AA on @ines 11 th'ough 1! o* 9o'm SS=5

" 2 "

Establish these entities on the A%A *ile I* the *o'eign entities2in#i&i#uals abo&e 'ecei&e a lette' *'om the IRS soliciting the *iling o* a > S tax 'etu'n+ the *o'eign entit,2in#i&i#ual shoul# 'espon# to the lette' imme#iatel, b, stating that it has no 'e)ui'ement to *ile an, > S 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,

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'Cs name+ SS$2ITI$+ #ate o* bi'th+ an# position (ith the entit, I* the calle' #oes not ha&e an SS$2ITI$ -an# the'e*o'e cannot 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 IRM 11 " 2 5+ 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 Re2uired 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 1 155" = 1 1557 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 an EI$+ #ue to p'oce#u'al changes2'e)ui'ements *o' issuance o* an ITI$ See IRM " 21 28" 5 1+ ITINs ; 8ho Should A##l$+ *o' a##itional in*o'mation T'eas Reg D ":1 81:;=1-a.-1.-ii.-C. p'o&i#es that Aan, person othe' 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'A T'eas Reg D ":1 81:;=1-a.-1.-ii.-1. p'o&i#es that Aan 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 A

Note,
IRC D !!:1-a.-1. #e*ines the te'm Ape'sonA to inclu#e an in#i&i#ual+ a co'po'ation+ a pa'tne'ship+ a t'ust o' estate+ a Eoint=stoc< compan,+ an association+ o' a s,n#icate+ g'oup+ pool+ Eoint &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<'uptc,+ 'ecei&e'+ assignee *o' the bene*it o* c'e#ito's+ conse'&ato'+ o' an, pe'son acting in a *i#ucia', capacit, " Since an ITI$ is not 'e)ui'e# -pa'ag'aph 1.+ but an EI$ is 'e)ui'e# -pa'ag'aph 2.+ an EI$ (ill be assigne# to the entit, (hethe' the sole p'op'ieto'+ pa'tne'+ p'incipal o**ice'+ g'anto'+ 'esponsible pa't,+ etc has a &ali# ITI$ o' not Assign the app'op'iate *iling 'e)ui'ements to the entit,

Note,
A *o'eign in#i&i#ual+ (ho has p'e&iousl, been assigne# an ITI$+ is 'e)ui'e# to *u'nish the ITI$ at the time o* application *o' the emplo,e' i#enti*ication numbe' Ho(e&e'+ *o' p'actical pu'poses+ i* an ITI$ is not liste#+ the EI$ (ill still be assigne#

I* the application is 'ecei&e# o&e' the phone+ as< *o' the calle'Cs name+ SS$2ITI$+ #ate o* bi'th+ an# position (ith the entit, I* the calle' #oes not ha&e an SS$2ITI$ -an# the'e*o'e cannot 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 IRM 11 " 2 5+ 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 - Re2uirement 'or a Second $&N

1 A AMuali*ie# Inte'me#ia',A -MI. is an eligible pe'son that ente's into a MI Ag'eement (ith the IRS pu'suant to Re& 0'oc 2:::=12+ 2:::=1 C ? "6!+ an# that acts as a MI un#e' such Ag'eement 3ene'all,+ un#e' the MI Ag'eement+ the MI 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 #isclose p'op'ieta', account hol#e' in*o'mation to a (ithhol#ing agent that ma, be a competito' To appl, *o' MI status+ an eligible entit, must submit an application in acco'#ance (ith section " o* Re& 0'oc 2:::=12 A MI=EI$ is a special Emplo,e' I#enti*ication $umbe' assigne# b, the IRS to a MI The MI=EI$ must be use# on e&e', 9o'm /=6IMK p'o&i#e# b, the MI to the (ithhol#ing agent *'om (hich it 'ecei&es pa,ments as a MI+ 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 MI Applications *o' MI=EI$s a'e not p'ocesse# b, Accounts Management A specialize# g'oup in @MS? p'ocesses the 9o'm SS=5 an# 'e)ui'e# accompan,ing #ocumentation an# assigns a MI=EI$ *'om the *ollo(ing bloc< o* numbe's4 N N N N N N N N N N N N N N N N NN A MI=EI$ ma, be use# onl, (hen the MI is acting in its capacit, as a MI The'e*o'e+ a MI ma, nee# an a##itional EI$ (hen it is acting in a non=MI capacit, I* an entit, has a MI= EI$+ but 'e)ui'es anothe' one *o' non=MI business acti&ities+ assign the entit, a secon# EI$ 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 Muestionable Re*un# 0'og'am Scheme i* the application meets mo'e than one o* the *ollo(ing c'ite'ia4 NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNN

N N N N N N N N N N N N N N N N N N N N N AN N N N A N N N N N N N N N N N N N N NNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN

NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN N AN N N A N N N N N N N N N

N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N AN N N N N N N N N N A N N N NNNNNN<<<<<<<<<<N

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

1 NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNN

21.7.1".".2.1+ )1+-+1-2++3* orm SS-0 Si#nature Re2uirements

1 A signatu'e (ai&e' - $otice 2:::=1;+ 2::1=1 C? 657. (as implemente# *o' 9o'm SS=5 1o not co''espon# *o' a signatu'e+ unless one is 'e)ui'e# *o' thi'# pa't, #isclosu'e 'egulations See I"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<e a*te' p'ocessing the EI$ 'e)uest &' a orm SS-0 is received 9o' a business in#icating the EI$ is *o'4 ?a's+ ta&e'ns o' li)uo' sto'es A b'e(e' o' #istille'

Then Sen# the complete# pape' 9o'm SS=5 to4 Tax an# T'a#e ?u'eau -TT?. NNNNNNNNN 6::2 9e#e'al %**ice ?uil#ing 77: Main St'eet Cincinnati+ %H 572:2

Tobacco Impo'te's o' (holesale's o* impo'te# pe'*umes

Regist'ants un#e' the $ational 9i'ea'ms Act -machine guns+ hea&, (eapons+ etc .+ o'

Reminder,

The onl, pape' 9o'ms SS=5 that (ill be *o'(a'#e# a'e those that a'e (o'<e# in An, taxpa,e' 'e*e''e# to the Cincinnati o' 0hila#elphia un#e' the mail o' IRS b, the ?u'eau o* Alcohol+ *ax p'og'am time co#es Tobacco+ an# 9i'ea'ms -AT9.

&' a orm SS-0 is received 9o'4 An estate+ o' A t'ust+ o' An entit, (ith no *iling 'e)ui'ements

Then 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'<e# in Cincinnati o' 0hil#elphia un#e' the mail o' *ax p'og'am time co#es AHA out the enti'e *o'm an# #ispose o* it as classi*ie# (aste Assign the EI$+ then sen# the 9o'm 2656 o' 9o'm 6621 to the app'op'iate CA9 unit using the *ollo(ing lin<4 /he'e to 9ile -9o'm 2656.

9o' an entit, othe' than an estate o' t'ust (ith *iling 'e)ui'ements /ith one o* the *ollo(ing Thi'# 0a't, autho'ization #ocuments attache#4 9o'm 2656+ Power o! Attorne$ Declaration o! "e#resentati'e+ o'

$xception,

I* the autho'ization #ocument is *o' 9o'm SS=5 onl,+ AHA out the enti'e *o'm an# #ispose o* it as classi*ie# (aste Assign an EI$+ input ne(l, assigne# EI$ in 0a't 2 o* 9o'm 28!6 an# then sen# the 9o'm /ith 9o'm 28!6+ Em#lo$er A##ointment o! 28!6 to the app'op'iate campus using the A9ent+ attache# *ollo(ing lin<4 /he'e to 9ile Kou' Taxes -9o'm 28!6.

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

21.7.1".".2.12 )+2-12-2+1+* orm SS-0 Retention )Past and Present* and Re2uests 'or Copies o' orm SS-0
1 0'io' to 2::1+ 9o'ms SS=5 -*o' entities (ith emplo,ees. (e'e sent to the Social Secu'it, A#minist'ation -SSA. a*te' IRS assigne# the EI$ SSA maintaine# these 'eco'#s an# IRS emplo,ees coul# 'e)uest a cop, o* a speci*ic *o'm+ gene'all, *o' compliance pu'poses In 2::1+ IRS began sen#ing (ee<l, elect'onic t'ansmissions o* 9o'm SS=5 #ata to SSA+ an# the actual *o'm (as no longe' sent SSA onl, maintains 9o'ms SS=5 'ecei&e# *'om IRS th'ough 1;;6 There'ore7 SSA shou!d not (e contacted 'or orms SS-0 processed a'ter 1334.

Note,
SSA still maintains 9o'ms SS=5 *o' ,ea's 1;"6 th'ough 1;;6 2 NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNNN

NNNNNNN NNNNNNNNNNNNNNN NNNN NNNNNNNNNNNNNNNNNNNNNNNNN

"

NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNN NNNNNNNNNNN NNNNNNNNNNNNNNNN

5 7

I* SSA has the 'e)ueste# in*o'mation+ the, (ill mail it bac< to the 'e)uesto' It can ta<e up to th'ee (ee<s *o' ,ou to 'ecei&e a 'esponse The on!% 'eco'#s IRS maintains a'e those submitte# b, mail o' *ax *o' estates+ t'usts+ an# entities (ith no *iling 'e)ui'ements -See I"M +,-.-,/-/-+-,,. *o' the *ollo(ing 'easons4

All contact in*o'mation *'om the *o'm is t'ansc'ibe#+ inclu#ing the SS$2ITI$2EI$ o* the 'esponsible pa't,+ p'incipal o**ice'+ gene'al pa'tne'+ t'usto'+ g'anto' etc an# poste# to Maste' 9ile App'oximatel, !: pe'cent o* all EI$ applications a'e submitte# th'ough the inte'net $o pape' is gene'ate# in this p'ocess an# the EI$s post to Maste' 9ile (ithout human inte'&ention Applications 'ecei&e# &ia telephone calls to the IRS toll=*'ee numbe' #o not 'e)ui'e the taxpa,e' to submit a pape' 9o'm SS=5

Note,
The 'etention pe'io# *o' 9o'ms SS=5 sent to 9iles in b'o(n *ol#e's -1ocument 8;62. is one ,ea' a*te' I1RS input 8 /hile onl, a limite# numbe' o* pape' 9o'm SS=5 applications a'e 'etaine#+ all 9o'ms 715!+ (hich gene'ate (ith e&e', EI$ assignment -pape'+ *ax+ phone an# inte'net. a'e 'etaine# on Cont'ol=1

21.7.1"."." )1+-21-2++3* 8isc!osure to Third Parties

?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, 1esignee 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<ing the autho'ization As< *o' the taxpa,e'Cs complete name+ Social Secu'it, $umbe' -SS$. o' In#i&i#ual Taxpa,e' I#enti*ication $umbe' -ITI$.+ an# #ate o* bi'th an# &e'i*, using CC I$%@ES o' CC $AMES The taxpa,e' must be a pe'son (hose position (ith the entit, autho'izes him to act on behal* o* the entit, 2 /hen the Thi'# 0a't, 1esignee section is complete#+ an# the 9o'm SS=5 is signe# b, the taxpa,e'+ the Thi'# 0a't, 1esignee is autho'ize# to 'ecei&e the entit,Cs EI$ an# ans(e' )uestions about the completion o* the 9o'm SS=5 The #esigneeCs autho'it, te'minates at the time the EI$ is assigne# an# 'elease# to the #esignee

Note,
/hen assigning an EI$+ i* the location o' mailing a##'ess on 9o'm SS=5 -lines 5 o' 7. matches the Thi'# 0a't, 1esigneeCs a##'ess+ ,ou must obtain the taxpa,e'Cs a##'ess in*o'mation in o'#e' to p'ocess the application an# assign the EI$ -See exceptions belo( . The autho'it, g'ante# to a Thi'# 0a't, 1esignee #oes not exten# to 'ecei&ing mail on behal* o* the taxpa,e' @i<e(ise+ the taxpa,e'Cs phone numbe' must not match the thi'# pa't,Cs

$xception,
The note abo&e (ill be #is'ega'#e#+ an# the a##'esses an#2o' phone numbe's can match (hen4 1. Kou #ete'mine that the Thi'# 0a't, 1esignee is the spouse o* a sole p'op'ieto'+ an emplo,ee o* the ne( entit,+ o' the thi'# pa't,Cs o**ice is in the same buil#ing as the taxpa,e'+ an# in an, o* these cases+ the thi'# pa't, is #ul, autho'ize# to obtain the EI$ &ia the signe# 9o'm SS=5 2. The ne( entit, is a Home Health Ca'e Se'&ice Recipient -HHCSR. an# the Househol# Emplo,e' -9iscal. Agent is the Thi'# 0a't, 1esignee appl,ing *o' an EI$ on behal* the HHCSR See I"M +,-.-,/-1-,0 *o' impo'tant a##itional in*o'mation on this issue

I* a #esignee contacts IRS at a late' #ate+ an# states that the, never received the EI$+ he2she can still *ax in the 9o'm SS=5 -(ith the Thi'# 0a't, 1esignee section complete# an# signe# b, the taxpa,e'. an# 'ecei&e the EI$ I* the #esignee states the, !ost or misp!aced the 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+ he2she can still *ax in the 9o'm SS=5 -(ith the Thi'# 0a't, 1esignee section complete# 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'ization p'oce#u'es+ a#&ise the thi'# pa't, that he2she 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<s Appl, online 9ax o' mail in a complete# 9o'm SS=5

/hen establishing the EI$+ #o not ente' the thi'# pa't,Cs a##'ess o' phone numbe' i* the autho'ization #ocument - 9o'm 2656+ 9o'm 6621 etc . in#icates that it is *o' 9o'm SS=5 onl, I* a 9o'm 2656 o' 9o'm 6621 is attache# to 9o'm SS=5 in#icating *o'ms besi#es SS=5+ sen# the 2656 o' 6621 to the CA9 unit *o' p'ocessing

Reminder,
Input the ne(l, assigne# EI$ on 9o'm 2656 o' 6621 be*o'e sen#ing the *o'm to the CA9 unit 8 The EI$ Assignment p'oce#u'e *o' a speci*ic entit, t,pe contains mo'e in*o'mation on in#i&i#uals autho'ize# to 'ecei&e EI$s *o' that entit, See I"M +,-.-,/-1-

21.7.1".".0 )1+-+1-2++4* &nternet $&N App!ications

1 This subsection contains in*o'mation on EI$ inte'net applications+ inclu#ing4 Mo#e'nize# Inte'net EI$ -Mo# IEI$. -I"M +,-.-,/-/-0-,-.

Mo#e'nize# Inte'net EI$ = Technical #i**iculties (ith the application -I"M +,-.-,/-/-0-,-,-. Mo#e'nize# Inte'net EI$ = Inci#ent Repo'ting -I"M +,-.-,/-/-0-,-+-. Thi'# pa't, #isclosu'e 'e)ui'ements *o' inte'net applications -I"M +,-.-,/-/-0-+-.

21.7.1".".0.1 )+2-12-2+1+* ModerniCed &nternet $&N )Mod &$&N*

1 %n Septembe' 1!+ 2::!+ Mo#e'nize# Inte'net EI$ -Mo# IEI$. 'eplace# the online 9o'm SS=5 application 9ollo(ing a'e some o* the changes an# bene*its o* the ne( online application4 Mo# IEI$ 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'<et Taxpa,e's an# autho'ize# thi'# pa't, #esignees begin b, choosing the t,pe o* entit, the, a'e appl,ing *o' an# then onl, ans(e' )uestions applicable to that entit,

Note,
Multi=membe' limite# liabilit, companies must not select A0a'tne'shipA as the t,pe o* entit, the, a'e establishing 1oing so (ill not allo( an @@C su**ix to be a##e# to the p'ima', name line A#&ise an, calle's 'epo'ting this as a p'oblem to select A@imite# @iabilit, Compan,A as the t,pe o* entit, the, a'e establishing This (ill allo( an @@C su**ix to be ente'e# an# the app'op'iate *iling 'e)ui'ement-s. to be establishe#+

>nautho'ize# thi'# pa'ties can submit an application *o' a taxpa,e'+ but the EI$ is not #ispla,e# at the en# o* the session The unautho'ize# thi'# pa't, is a#&ise# that the EI$ con*i'mation notice -C0 7!7. (ill be maile# to the taxpa,e' Mo# IEI$ can be use# b, all entities as long as the 'esponsible pa't, has a &ali# TI$+ an# the entit,Cs p'incipal location is in the >nite# States o' > S Te''ito'ies

$xception,
1o not inst'uct Home Health Ca'e Se'&ice Recipients -HHCSRs. to appl, *o' an EI$ th'ough Mo# IEI$ These accounts must be establishe# &ia phone o' pape' applications See I"M +,-.-,/-1-,0 on ho( to p'ope'l, assign an EI$ to a HHCSR

Help topics an# <e,(o'#s p'o&i#e embe##e# help so that sepa'ate inst'uctions a'e not 'e)ui'e# Real time &ali#ations inclu#e name an# TI$ match+ sea'ch *o' an existing EI$+ an# othe' *'ont=en# chec<s to ensu'e that onl, those applicants (ho pass &ali#ation 'ecei&e an EI$ #u'ing the online session Mo# IEI$ populates CC ESI3$ (ith the taxpa,e'Cs in*o'mation /hen the taxpa,e' *inishes the application an# p'esses the submit button+ CC ESI3$ gene'ates the EI$ in the same manne' as a li&e assisto' ?ecause the EI$ is being assigne# in 'eal time+ it is a&ailable *o' 'esea'ch on CC E$M%1 imme#iatel,

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 the mail 2 NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN

Caution,
NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNN

Note,
NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNN FF FF FF FF FF FF FFFFFFFF FFFFFFFFFFFFFFFFFFFFFFFFF

NNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNN NN NNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNN NNNNNNNNNNNN NN NNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNN NN NNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNN N NNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNN Note, NNN NNNNNNNNNNNN NNNNNNNNNNNN NNNNNNNNNNNN

FF FF FF FF FF FF

FFFFFFFF

FFFFFFFFFFFFFFFFFFFFFFFFF

NNNNNNNNNNNN NNNNNNNNN NNNNNNNNNNNN NNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNN Note, NN NNNNNNNNNNNNNNNNNNNNNNNNNNNNN NN NNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNN NNNNNNNNNNNN NNNNNNNNNNNN NNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNN NN NNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNN NN NNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNN NN NNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNN N NNNNNNNNNNNN NN NNNNNNNNNNNN Note, NN NNNNNNNNNNNN N NNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNN NN NNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNN NNN N NNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNN

NNNN

"

NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNN NNNNN FF FFFFFFFF FF FF FF NNNNNNNNN NN NNNNNNNNN NN NNNNNNNNN NN NNNNNN FFFFFFFFFFFFFFFFFFFFFFFF

NNNNNNNNN NN NNNNNNNNN NN NNNNNN

NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNN

NN

21.7.1".".0.1.1 )1+-+1-2++3* ModerniCed &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 chec<s etc .+ all comman# co#es the application accesses+ an# all *'ont=en# an# bac<=en# s,stems must be up an# 'unning in o'#e' *o' an EI$ to be assigne# I* an unsche#ule# outage occu's (ith one o* the comman# co#es o' s,stems (hile a taxpa,e' is completing the online application+ the taxpa,e' (ill be 'e#i'ecte# to a ATechnical 1i**icultiesA page The page a#&ises them the s,stem is expe'iencing technical #i**iculties an# to please t', bac< late' The'e ma, also be a th'ee #igit co#e at the bottom o* the page -1:;+ 11:+ 111+ o' 112. (hich is notate# as AInte'nal >se %nl,A The, a'e also p'o&i#e# (ith a lin< an# a#&ise# that i* the p'oblem continues+ to 'epo't it b, accessing the lin< The lin< allo(s the taxpa,e' to sen# an E=mail 'epo'ting the p'oblem Existing p'oce#u'es a'e in place to escalate the p'oblem *o' #iagnosis an# 'esolution (hen this occu's

"

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 he2she 'ecei&e# the Technical 1i**iculties page in the Mo# IEI$ application+ *ollo( the p'oce#u'es belo( to ensu'e (e i#enti*, potential p'oblems (ith the application+ an# open 0'io'it, 1 Help Tic<ets as expe#itiousl, as possible4

As< the taxpa,e' i* the, 'epo'te# the p'oblem using the lin< p'o&i#e# in the application I* ,es+ no *u'the' action is nee#e# I* the taxpa,e' #i# not 'epo't the p'oblem+ as< i* the, notice# a th'ee #igit co#e on the bottom o* the page+ an# i* so+ (hat (as itR 9ollo( no'mal p'oce#u'es *o' escalating potential inte'net EI$ p'oblems th'ough ,ou' management chain I* ,ou ha&e the th'ee #igit co#e the taxpa,e' 'ecei&e#+ inclu#e it (ith ,ou' 'epo't

0'ocee# (ith ta<ing the taxpa,e'Cs application o&e' the phone

21.7.1".".0.1.2 )1+-+1-2+1+* ModerniCed &nternet $&N - &ncident Reportin#

1 Since the Mo#e'nize# Inte'net EI$ -Mo# IEI$. application (as place# into p'o#uction on Septembe' 1!+ 2::!+ the'e ha&e been no substantiate# inci#ents o* #isclosu'e o* 0e'sonall, I#enti*iable In*o'mation -0II. to an unautho'ize# pe'son An example o* a #isclosu'e o* 0II (oul# be one taxpa,e' -Taxpa,e' A. ente'ing his name an# SS$ into the application but anothe' taxpa,e'Cs name an# SS$ -Taxpa,e' ?. being #ispla,e# to the taxpa,e' It is highl, unli<el, that an unautho'ize# #isclosu'e (ill occu' (ith the application Ho(e&e'+ in the e&ent a call is 'ecei&e# *'om a taxpa,e' stating he2she 'ecei&e# in*o'mation that #oes not belong to him2he' in the Mo# IEI$ application+ it is c'itical that the *ollo(ing actions be ta<en imme#iatel, The phone assisto' must obtain an# #ocument the *ollo(ing in*o'mation4

"

1ocument the #ate an# time the call (as 'ecei&e# %btain the calle'Cs name+ phone numbe'+ an# best time to call I* an EI$ (as 'ecei&e#+ obtain the EI$+ complete name o* the ne( business entit,+ an# the entit,Cs a##'ess As< an# #ocument (hethe' the calle' is the taxpa,e' o' an autho'ize# thi'# pa't, appl,ing on behal* o* the taxpa,e'

Note,
I* a thi'# pa't,+ as< i* the calle' has p'e&iousl, applie# *o' EI$s on behal* o* othe' clients

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', pageR In the C0 7!7 noticeR. Re)uest the calle' *ax in p'ints he2she 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 him2he' 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 7

1ocument 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'2lea# The manage'2lea# 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 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 the in*o'mation (as 'ecei&e# *'om the manage'2lea# 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 N NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN Repo'ts o* this natu'e a'e ext'emel, se'ious The'e can be no #ela,s in this p'ocess Muic< 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 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 1ata Secu'it,

21.7.1".".0.2 )1+-+1-2++7* Third Part% 8isc!osure Re2uirements '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<ing the online application on behal* o* the taxpa,e'+ the taxpa,e' must autho'ize the thi'# pa't, to appl, *o' an# 'ecei&e the EI$ on his2he' behal*+ acco'#ing to the p'ocess in the table belo(4 Step 8escription Taxpa,e' signs a complete# 9o'm SS=5 inclu#ing the Thi'# 0a't, 1esignee section+ p'io' to the thi'# pa't, ma<ing the online application

Note,
A cop, o* the signe# 9o'm SS=5 must be 'etaine# b, the thi'# pa't,

Step

8escription Taxpa,e' 'ea#s an# signs a statement that he2she un#e'stan#s that he2she is autho'izing the thi'# pa't, to4 Appl, *o' an# 'ecei&e the EI$ on his2he' 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 <no( be*o'e ta<ing telephone applications -I"M +,-.-,/-/-1-+-. I#enti*,ing (hethe' a calle' is autho'ize# to 'ecei&e an EI$ -I"M +,-.-,/-/-1-/-. Ta<ing an EI$ telephone application -I"M +,-.-,/-/-1-0-. Han#ling a call #u'ing I1RS #o(n time o' en# o* ,ea' p'oce#u'es -I"M +,-.-,/-/-1-1-. Han#ling EI$ an# non=EI$ 'elate# calls *'om taxpa,e's -I"M +,-.-,/-/-1-2 an# I"M +,-.-,/-/-1-.-. Taxpa,e' A#&ocate Se'&ice -TAS. gui#elines -I"M +,-.-,/-/-1-3 .

21.7.1".".5.1 )1+-+1-2++4* $&N To!!- ree Te!ephone Service

1 Taxpa,e's can obtain an EI$ imme#iatel, b, calling 1=6::=62;=5;"" The hou's o* ope'ation a'e !4:: a m to 1:4:: p m -local time.+ Mon#a, th'ough 9'i#a,

Note,
Inte'national applicants must call 1=217=718=8;;; -not a toll=*'ee numbe'. 2 Calls a'e ans(e'e# b, the *i'st a&ailable assisto' at an, o* the call sites (o'<ing EI$ Assignment The assisto' ta<es the in*o'mation+ assigns the EI$+ an# p'o&i#es the numbe' to an autho'ize# in#i&i#ual o&e' the telephone

Note,

Spanish -$on=English. spea<ing taxpa,e's must ha&e+ o' call bac< (ith an inte'p'ete' See IRM 21 1 " 5+ *ther Third Part$ In>uiries+ *o' p'oce#u'es *o' #isclosing taxpa,e's calling (ith an inte'p'ete'

21.7.1".".5.2 )1+-+1-2+1+* Be'ore Ta@in# Te!ephone App!ications

1 All assisto's (o'<ing on the EI$ Toll=9'ee Telephone Se'&ice must be tho'oughl, inst'ucte# an# *amilia' (ith4 I1RS

0ape' p'ocessing o* 9o'm SS=5 + an# Telephone eti)uette+ inclu#ing IRS Emplo,ee I#enti*ication Re)ui'ements -See I"M +,-.-,/-/-,-.

0hone assisto's (ill captu'e taxpa,e' in*o'mation ta<en #u'ing the call using elect'onic means -IAT+ Muic<pa#s+ Mic'oso*t /o'# 0a#+ etc.

21.7.1".".5." )1+-22-2++4* &denti'%in# the Ca!!er

1 Telephone applications can be ta@en *'om an, calle' Ho(e&e'+ an EI$ can onl, be disc!osed to a pe'son (ho is autho'ize# to 'ecei&e it 9i'st+ #ete'mine (hethe' ,ou a'e spea<ing to the taxpa,e' -sole p'op'ieto'+ pa'tne'+ co'po'ate o**ice'+ *i#ucia',+ etc . o' to a thi'# pa't, appl,ing on behal* o* the taxpa,e' I* ,ou a'e spea<ing to the taxpa,e'+ *ollo( the inst'uctions in pa'ag'aph -2. I* ,ou a'e spea<ing to a thi'# pa't,+ *ollo( the inst'uctions in pa'ag'aph -". To #ete'mine i* the calle' is a pe'son (ho is autho'ize# to 'ecei&e the EI$ o&e' the phone+ as< the calle' *o' the *ollo(ing in*o'mation4 1 His2he' complete name

Note,
I* the calle' is a thi'# pa't, #esignee+ s<ip to pa'ag'aph -". belo( A thi'# pa't, #esignee is not 'e)ui'e# to p'o&i#e his2he' o(n SS$2ITI$ o' 1%? 2 " Social Secu'it, $umbe' -SS$. o' In#i&i#ual Taxpa,e' I#enti*ication $umbe' -ITI$. 1ate o* bi'th -1%?.

Note,
Qali#ate the name+ SS$2ITI$+ an# 1%? using CC I$%@E

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 his2he' position (ith the entit, autho'izes him2he' to 'ecei&e it As< *o' the calle'Cs position (ith the entit, See IRM 11 " 2 5+ 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 him2he'sel* as an autho'ize# thi'# pa't,+ explain that he2she must p'o&i#e app'op'iate autho'ization (hile on the call See I"M +,-.-,/-/-/ *o' complete thi'#=pa't, #isclosu'e 'e)ui'ements Tell the calle' that he2she has the *ollo(ing options4 9ax the app'op'iate autho'ization #ocument -9o'm SS=5 (ith the Thi'# 0a't, 1esignee 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'Cs i#entit, b, &e'i*,ing his2he' SS$ an# 1ate o* ?i'th on CC I$%@ES.+ o' Ha&e the taxpa,e' call pe'sonall, 5

"

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 1o not #oubt the calle'Cs i#entit, (ithout legitimate 'eason Ho(e&e'+ i* ,ou ha&e se'ious #oubts about the calle'Cs autho'ization+ ta<e the application an# o**e' to mail the EI$ to the taxpa,e'Cs a##'ess o* 'eco'# I* ,ou locate an EI$ p'e&iousl, assigne# to the taxpa,e'+ #o not #isclose this to an unautho'ize# thi'# pa't, 3. 1o not attempt to han#le abusi&e calle's
2.

21.7.1".".5.0 )1+-21-2++3* Ta@in# an $&N Te!ephone App!ication

1 9ollo( the steps in the table belo( to ta<e a telephone application *o' an EI$ Step Action As< the calle' *o' his2he' name an# telephone numbe'+ in case o* acci#ental 1 #isconnection A#&ise the calle' that it is bene*icial to ha&e a complete# pape' cop, o* 9o'm SS=5 2 p'io' to appl,ing o&e' the telephone+ so that 'ele&ant in*o'mation is 'ea#il, a&ailable The complete# 9o'm SS=5 is not 'e)ui'e# " 0e'*o'm the necessa', 'esea'ch to #ete'mine (hethe' the entit, nee#s a ne( EI$ See I"M +,-.-,/-0-+ I* the calle' is a thi'# pa't, #esignee+ ma<e su'e the in*o'mation

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$2EI$2ITI$ 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$ 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 MaEo' Cit, Co#e. bac< to the taxpa,e' be*o'e t'ansmitting 5 1ouble chec< all ent'ies *o' accu'ac,

In the Rema'<s *iel# o* the ESI3$ sc'een+ ente' the calle'Cs name an# phone numbe'

See I"M +,-.-,/-/-1-1 i* the I1RS s,stem is #o(n (hile ,ou a'e on the call Assign the EI$ using the app'op'iate p'oce#u'e *o' the entit, t,pe See I"M 7 +,-.-,/-1I* the calle' is autho'ize#+ gi&e him2he' the EI$ 8

Note,

I* the calle' is not autho'ize# to 'ecei&e the EI$+ #o not #isclose it A#&ise the calle' the EI$ con*i'mation notice (ill be maile# to the taxpa,e'Cs a##'ess o* 'eco'# Ha&e the calle' ('ite #o(n the numbe' -p'e*e'abl, on a complete# 9o'm SS=5. *o' ! thei' 'eco'#s an# 'epeat it bac< to ,ou $oti*, the calle' that he2she (ill 'ecei&e a notice in about t(o (ee<s listing+ i* applicable+ the 'etu'n-s. he2she is 'e)ui'e# to *ile an# the *i'st #ue #ate o* each 6 'especti&e 'etu'n A#&ise the calle' this notice shoul# be 'etaine# in thei' pe'manent 'eco'#s Also+ the, ma, (ant to ma<e se&e'al copies o* the notice+ as it can be use# (hen EI$ &e'i*ication is 'e)ueste# *o' business pu'poses Conclu#e the contact cou'teousl, b, than<ing the calle' *o' calling an#2o' ; apologizing i* the Se'&ice has ma#e an e''o'

21.7.1".".5.5 )11-"+-2++7* &8RS 8o/ntime and $nd o' Aear Procedures

I* I1RS 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 not a&ailable (hen I1RS is #o(n 1o not 'e*e' calle's to the inte'net application #u'ing I1RS #o(n time >se the in*o'mation in the table belo( to #ete'mine the app'op'iate action to ta<e

Ma<e the *ollo(ing statement4 AI can assign ,ou a numbe' *o' ,ou' business that ,ou can use until all in*o'mation is &e'i*ie# %nce the Kou' a'ea has in*o'mation ,ou p'o&i#e is &e'i*ie#+ ,ou (ill 'ecei&e a p'o&isional numbe's to con*i'mation lette' o* ,ou' pe'manent EI$ in the next *e( (ee<s Kou' pe'manent EI$ shoul# be the same as assign+ an# the one I gi&e ,ou to#a, A CC I$%@E o' Assign the p'o&isional numbe' as #esc'ibe# belo( CC $AMEI is a&ailable The calle' #oes not (ant the p'o&isional numbe'+ o'

&' The calle' (ants a p'o&isional numbe'+ an#

Then

Kou' a'ea #oes A#&ise the calle' he can eithe' *ax o' mail in a complete# not ha&e p'o&isional 9o'm SS=5 o' call bac< (hen the s,stems a'e a&ailable numbe's to assign+ o'

CC I$%@E o' CC $AMEI is not a&ailable 1u'ing both unsche#ule# I1RS #o(ntime an# En# o* Kea' sche#ule# #o(ntime+ assign custome's EI$s using the *ollo(ing p'oce#u'e4
. . . .

EI$ >nits ha&e bloc<s o* EI$s that can be assigne# #u'ing s,stem #o(n time Sepa'ate EI$s -82! million se'ies. a'e 'e)ui'e# *o' t'usts an# estates All stan#a'# #isclosu'e p'oce#u'es must be *ollo(e# >sing 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

/'ite the EI$+ IRS Recei&e# 1ate+ an# emplo,ee numbe' in RE1 in the top 'ight co'ne' o* the complete# 9o'm SS=5 These SS=5s a'e p'ocesse# *i'st (hen I1RS becomes a&ailable 0'o&i#e the calle' (ith the EI$ assigne# an# tell the calle' he2she (ill 'ecei&e ('itten con*i'mation o* the assignment in about t(o (ee<s Complete# 9o'ms SS=5 a'e maintaine# in phone suspense in&ento', Cha'ge all *u'the' han#ling to %90 !1:=:1"27+ 0hone Suspense /hen the s,stem is a&ailable+ i* *u'the' in*o'mation is nee#e# to &ali#ate the EI$+ contact the custome' b, phone I* contact cannot be ma#e+ sen# a lette'

. . .

21.7.1".".5.- )11-"+-2++7* 6and!in# $&N Re!ated Ca!!s 'rom Taxpa%ers

1 >se the gui#elines in the table belo( (hen a taxpa,e' calls about an EI$ See I"M +,-.-,/-.-+ *o' p'ocessing time*'ames &' And Then Resea'ch to #ete'mine (hethe' the EI$ has been assigne# See I"M +,-.-,/-0 I* the EI$ has been assigne#+ a*te' &e'i*,ing that the calle' is autho'ize# to 'ecei&e it+ gi&e the taxpa,e' the EI$ I* the EI$ has not been assigne#+ a#&ise the taxpa,e' to call bac< a*te' the time*'ame has elapse#

The taxpa,e' maile# o' *axe# 9o'm SS=5

The p'ocessing time*'ame has not elapse#

Note,

Taxpa,e's (ho 'ecei&e an EI$ *'om Mo#e'nize# Inte'net EI$ -a*te' :;21!22::!. a'e a#&ise# to p'int the page sho(ing thei' ne( EI$ Ho(e&e'+ i* the taxpa,e' #i# not p'int the EI$+ it is immediate!% a&ailable *o' 'esea'ch on CC E$M%1 See I"M +,-.-,/-/-0-,The taxpa,e' The p'ocessing Resea'ch to #ete'mine (hethe' the EI$ has been maile# o' *axe# time*'ame has elapse# assigne# See I"M +,-.-,/-09o'm SS=5 I* the EI$ has been assigne#+ a*te' &e'i*,ing that the taxpa,e' is autho'ize# to 'ecei&e the in*o'mation+ gi&e him2he' the EI$

I* the EI$ has not been assigne#+

&'

And

The taxpa,e' has not ,et applie# *o' an EI$

Then o**e' to assign an EI$ o&e' the phone %**e' to assign an EI$ o&e' the phone I* the taxpa,e' #oes not (ant to appl, o&e' the telephone+ a#&ise him2he' o* the othe' options a&ailable4 Inte'net = http422((( i's go&2 See I"M +,-.-,/-/-0 9ax = See I"M +,-.-,/-/-.-F o' Mail = See I"M +,-.-,/-/-29o' post=assignment EI$ #isclosu'e p'oce#u'es+ see IRM 21 1 "

The taxpa,e' has 'ecei&e# an EI$ an# 'e)uests account in*o'mation

$xception,
Taxpa,e's (ho cannot locate thei' assigne# EI$ can be #isclose# b, *ollo(ing the p'oce#u'es belo( See I"M +,-.-,/-/-1-2-, an# I"M +,-.-,/-/-1-2-+-

Has a Ha&e thi'# pa't, *ax p'ope' autho'ization A thi'# pa't, complete#2signe# -SS52T01. See I"M +,-.-,/-/-/ be*o'e calls *o' an EI$ 9o'm SS=5 (ith T01 'eleasing the EI$ autho'ization A thi'# pa't, Has a &ali# 9o'm Ha&e the thi'# pa't, *ax the p'ope' autho'ization calls *o' mo'e 2656 o' 6621 that has See I"M +,-.-,/-/-/ be*o'e 'eleasing account in*o'mation than not been p'ocesse# to in*o'mation See I"M +,-.-,/-/-1-. *o' Eust the EI$ the CA9 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 2 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 21 1 " 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 21 1 " 2 "

"

$xamp!e,
As< *o' the taxpa,e'Cs SS$+ name as it appea'e# on his2he' 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*, his2he' 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 $ntit% T%pes
1 2 The inst'uctions belo( a'e to be use# (hen the taxpa,e' is contacting us st'ictl, to 'et'ie&e thei' EI$ 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 21 1 " 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 #iscuss taxpa,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 The'e*o'e+ i* othe' sha'e# sec'ets a'e su**icient to ma<e the IRS emplo,ee belie&e that the pe'son on the phone is (ho he sa,s he is -he &e'i*ies that he is a pe'son (ho is autho'ize# to 'ecei&e this in*o'mation gi&en his position in the business.+ then that is enough to p'o&i#e him o' he' (ith the EI$ I* a taxpa,e' calls an# states he cannot locate his EI$4 A 9i'st+ #ete'mine i* the taxpa,e' is a pe'son autho'ize# to 'ecei&e the EI$ b, as<ing the *ollo(ing )uestions4 = Calle'Cs name+ SS$ o' ITI$+ an# #ate o* bi'th -pe' I$%@E.

"

Note,
9o'eign in#i&i#uals ma, not ha&e an SS$ o' ITI$+ but the EI$ (ill be #isclose# i* the calle' is othe'(ise autho'ize# to 'ecei&e it = Calle'Cs position in the business -See IRM 11 " 2 5+ Persons 8ho Ma$ 6a'e Access to "eturns and "eturn In!ormation Pursuant to I"C 2,5/(e) . ? Then+ obtain in*o'mation about the business entit, so ,ou can accu'atel, 'esea'ch *o' it4 = @egal name o* business entit, = T'a#e name o* entit,+ i* an, = Complete mailing o' location a##'ess o* entit,

= I* the taxpa,e' #oesnCt <no( the a##'ess+ as< *o' the month an# ,ea' (hen the entit, (as establishe# >sing the in*o'mation obtaine# in pa'ag'aph -5.+ i* ,ou a'e satis*ie# the calle' is (ho the, sa, the, a'e+ an# thei' position autho'izes them to 'ecei&e the in*o'mation+ then #isclose the EI$

21.7.1".".5.7 )+--11-2+1+* 6and!in# Non-$&N Re!ated Ca!!s 'rom Taxpa%ers

1 9ollo( the inst'uctions belo( *o' non=EI$ business an#2o' in#i&i#ual account issues -See pa'ag'aph -2. *o' t'ans*e' inst'uctions . 1 Emplo,ees (ho ha&e been t'aine# to 'espon# to non=EI$ business an#2o' in#i&i#ual account issues+ ans(e' taxpa,e' )uestions on those issues 2 2 Emplo,ees (ho ha&e not been t'aine# to 'espon# to non=EI$ business an#2o' in#i&i#ual account issues+ t'ans*e' the call

9ollo( the inst'uctions belo( (hen t'ans*e''ing a call4 1 2 Emplo,ees (ho ha&e been t'aine# to use the Telephone T'ans*e' 3ui#e -TT3.+ t'ans*e' calls using that #ocument Emplo,ees (ho ha&e not been t'aine# to use the TT3 t'ans*e' calls using the table belo( &' A taxpa,e' has a non=EI$ Business Account issue -notices+ penalt, abatements+ c'e#it t'ans*e's+ *iling 'e)ui'ements+ a##'ess changes+ o' )uestions conce'ning 9o'm ;5H. The issues a'e Business Tax <a/ )uestions pe'taining -Co'po'ations+ S= Co'po'ations+ 0a'tne'ships+ an# @@Cs. Issues a'e 'elate# to &ndividua! Accounts -9o'm 1:5: se'ies. an# all othe' technical tax la( issues And Kou ha&e not been t'aine# to 'espon# to the issue+ an# Kou ha&e not 'ecei&e# TT3 t'aining Then T'ans*e' ?M9 account issues othe' than those pe'taining to emplo,ment tax to Accounts Management -Extension ;2:":. T'ans*e' )uestions 'elate# to emplo,ment taxes to Extension ;2:27

Kou ha&e not 'ecei&e# TT3 t'aining

T'ans*e' to Accounts Management -Extension ;212".

Kou ha&e not 'ecei&e# TT3 t'aining

T'ans*e' to Accounts Management -Extension ;2:2:.

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 Criteria 1 A taxpa,e' is expe'iencing economic ha'm o' is about to su**e' economic ha'm 2 A 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. A taxpa,e' (ill su**e' i''epa'able inEu', o' long=te'm a#&e'se impact i* 'elie* is not 5 g'ante# A taxpa,e' has ha# a de!a% o* mo'e than ": calen#a' #a,s -a*te' no'mal p'ocessing. to 7 'esol&e a tax account p'oblem A taxpa,e' has not 'ecei&e# a 'esponse2'esolution to his2he' p'oblem2in)ui', b, the #ate 8 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'Cs p'oblem o' #ispute (ithin the IRS The manne' in (hich the tax la(s a'e being a#ministe'e# 'aise consi#e'ations o* e)uit,+ 6 o' ha&e impai'e# o' (ill impai' the taxpa,e'Cs 'ights The $ational Taxpa,e' A#&ocate -$TA. #ete'mines compelling public polic, (a''ants ; assistance 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 he2she ('ote in *o' an account change 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# " 5 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 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 See IRM 21 1 " 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 2 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 See I"M +,-.-,/-.-,This subsection contains in*o'mation on4

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

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<s

Note,
See I"M +,-.-,/-.-+ *o' complete p'ocessing time*'ames an# batching 'e)ui'ements 2 Ensu'e that the 9o'm SS=5 contains all o* the 'e)ui'e# in*o'mation See I"M +,-.-,/-1 *o' the entit, t,pe ,ou a'e assigning

Note,
I* an, 'e)ui'e# in*o'mation is missing o' inaccu'ate+ co''espon# (ith the taxpa,e' -using eithe' an EI$ p'oblem co&e' sheet o' @ette' 57 C+ EIN A##lication "e>uested. to obtain the in*o'mation " 5 A*te' &e'i*,ing that the 'e)ui'e# in*o'mation is complete an# accu'ate+ pe'*o'm the necessa', 'esea'ch to #ete'mine (hethe' the entit, nee#s a ne( EI$ See I"M +,-.-,/-0I* ,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 See I"M +,-.-,/-1-

21.7.1".".-.2 )1+-+2-2++4* Returnin# .ri#ina! 8ocumentation to Taxpa%ers

1 I* a taxpa,e' sen#s an o'iginal #ocument that is unnecessa', to p'ocess an EI$ 'e)uest -such as an o'iginal #eath ce'ti*icate.+ p'epa'e 9o'm "8;;+ "eturn o! Documents to Tax#a$er + an# 'etu'n the item to the taxpa,e'

Caution,
Ext'eme ca'e must be ta<en to ensu'e that onl, the mate'ial 'elati&e to the taxpa,e'-s. to (hich the co''espon#ence is a##'esse# is enclose# in the en&elope See IRM 21 " " 5 28 2 Route noti*ication 'ecei&e# *'om a taxpa,e' in#icating a ban<'uptc,+ 'ecei&e'2'ecei&e'ship+ o' state 'ecei&e'ship to the app'op'iate Compliance Insol&enc, 9unction See SER0+ Insol&enc, -?an<'uptc,. $ational 9iel#2Cent'alize# Site 1i'ecto',+ *o' Insol&enc, a##'esses an# phone numbe's

21.7.1".".7 )1+-+1-2++5* Receivin# $&N App!ications (% ax

1 2

Taxpa,e's can *ax a complete# 9o'm SS=5 to the Campus o* Reco'# acco'#ing to state mapping *o' assigning EI$s See I"M +,-.-,/-.-,This subsection contains in*o'mation on EI$ 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% AuthoriCation 'or axed App!ications

1 2 I* the application (as *axe# b, a thi'# pa't,+ ma<e su'e the app'op'iate autho'ization #ocument is *axe# in See I"M +,-.-,/-/-/I* the thi'# pa't, is not able to p'o&i#e the app'op'iate autho'ization #ocument4

0'ocess the application an# assign the EI$ using the taxpa,e'Cs in*o'mation onl, 1o not #isclose the EI$ to the thi'# pa't,

Note,
I* the thi'# pa't, calls to complain that the EI$ (as not *axe# bac<+ explain that IRC D 81:"-c. p'ohibits the #isclosu'e o* taxpa,e' in*o'mation to unautho'ize# in#i&i#uals A#&ise the thi'# pa't, that noti*ication o* the EI$ (ill be maile# to the taxpa,e'

21.7.1".".7.2 )1+-+2-2++4* Processin# an App!ication Received (% ax

1 A taxpa,e' can *ax the complete# 9o'm SS=5 application base# on state mapping Ensu'e that the 9o'm SS=5 contains all o* the 'e)ui'e# in*o'mation See I"M +,-.-,/-1-

Note,
I* an, 'e)ui'e# in*o'mation is missing+ *ax a 'e)uest *o' the in*o'mation to the taxpa,e' using the campus co&e' sheet See IRM 11 " 1 1:

Caution,
I* the name2TI$ combination *'om @ines !a2!b o' !a2;a cannot be &ali#ate#+ 'esea'ch *o' the co''ect SS$2EI$ using the app'op'iate comman# co#es -CC $AMES+ $AMEI+ $AMEE+ an# $AME?. A taxpa,e'2thi'# pa't, #esignee ma, ha&e ma#e a t,ping e''o' o' t'ansposition e''o' I* ,ou a'e able to locate the co''ect SS$2EI$+ e#it the 9o'm SS=5 (ith the co''ect TI$ an# continue p'ocessing the application 2 A*te' &e'i*,ing the 'e)ui'e# in*o'mation is complete an# accu'ate+ pe'*o'm the necessa', 'esea'ch to #ete'mine (hethe' the entit, nee#s a ne( EI$ See I"M +,-.-,/-0-

" 5

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 See I"M +,-.-,/-1I* the taxpa,e'Cs *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<.

Caution,
In o'#e' to p'e&ent unautho'ize# #isclosu'e o* pe'sonall, i#enti*iable in*o'mation -0II.+ ext'eme ca'e must be ta<en (hen *axing EI$s to ensu'e that onl, in*o'mation belonging to that taxpa,e' is inclu#e# in the *ax See IRM 11 " 1 1: 7 A*te' the *ou'th business #a,+ the taxpa,e' can call the EI$ Toll=9'ee Telephone Se'&ice to 'ecei&e &e'bal con*i'mation o* the EI$ %the'(ise+ con*i'mation is maile# (ithin about t(o (ee<s

21.7.1".".4 )1+-+1-2++4* Receivin# $&N App!ications rom ie!d Comp!iance

1 2 In ce'tain situations+ compliance o**ice's submit 'e)uests to 'ecei&e EI$s *o' taxpa,e's These 'e)uests usuall, 'elate to the nee# to ma<e an imme#iate assessment+ o' p'ocess a secu'e# 'etu'n Compliance o**ice's must p'epa'e a A#umm,A 9o'm SS=5 an# *ax it to the Cincinnati Accounts Management Campus at N N N N N N N N N This *ax numbe' is *o' Inte'nal >se %nl, Compliance o**ice's must inclu#e thei' name+ position+ *ax+ an# phone numbe' on the *ax co&e' sheet Cincinnati Accounts Management (o'<s these 'e)uests on an expe#ite# basis an# #iscloses the EI$ to the compliance o**ice' using (hate&e' metho# he2she 'e)uests -*ax2phone2mail. A#&ise compliance o**ice's (ho call the toll=*'ee line to 'e)uest an EI$ to *ollo( the *ax p'oce#u'es outline# in this section

" 5

21.7.1".".3 )1+-+1-2++3* Bu!@DBan@ Assi#nment Re2uests

1 This subsection contains in*o'mation on 'ecei&ing an# p'ocessing t,pes o* 'e)uests un#e' the bul<2ban< EI$ p'og'am -also <no(n as the ban< list p'og'am.+ inclu#ing4 Entities that )uali*, *o' bul<2ban< assignments -I"M +,-.-,/-/-4-,-.

?atching bul<2ban< 'e)uests -I"M +,-.-,/-/-4-+- .

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<2ban< EI$s inclu#e4 1ece#ent estates

T'usts ?an<'uptc, estates c'eate# un#e' Chapte' !=11 o* the Inte'nal Re&enue Co#e 0ension2Reti'ement T'usts 3o&e'nment $ational Mo'tgage Association -3$MA. 0ools 9e#e'al $ational Mo'tgage Association -9$MA.+ an# Real Estate Mo'tgage In&estment Con#uits -REMICs.

21.7.1".".3.2 )+1-1"-2++3* Batchin# Bu!@DBan@ Re2uests

1 2 ?ul<2ban< 'e)uests a'e 'ecei&e# eithe' b, mail o' *ax Re)uests must be in ('iting on compan, lette'hea# an# state the *ollo(ing4

/hat the EI$-s. (ill be use# *o' -*o' example+ t'ust2estate+ pension plan. The numbe' o* EI$-s. nee#e#+ an# The contact pe'sonCs name an# telephone numbe'

Note,
I* an, o* the abo&e in*o'mation is missing+ 'e*e' to the compan,Cs *ile I* the'e is no *ile on 'eco'#+ contact the compan, b, telephone to obtain the missing in*o'mation " Sepa'ate an# batch all 'e)uests 'ecei&e# into th'ee sub=catego'ies4 Re)uests

Consoli#ate# @ists+ an# Co''espon#ence

Note,
See I"M +,-.-,/-.-+ *o' mo'e in*o'mation about p'ocessing time*'ames an# batching 'e)ui'ements $ext Mo'e Inte'nal Re&enue Manual Accessibilit, | 9'ee#om o* In*o'mation Act | Impo'tant @in<s | IRS 0'i&ac, 0olic, | >SA go& | > S T'easu',