21.7.13.3.2.2
(02-12-2010)
Taxpayer Identification Number (Form SS-4, Line 7b or Line 9a)
Taxpayer Identification Number (Form SS-4, Line 7b or Line 9a)
- Use the information in the table below to determine the requirements for Taxpayer Identification Number ( Form SS-4, Lines 7b or 9a) for domestic entities.
Caution:
Foreign
individuals are not required to have an ITIN in order to receive an EIN. See IRM
21.7.13.3.2.7 for additional information.
Entity
Type
|
Requirement
|
·
Corporation
·
Partnership
·
UBO/UBT/PTO/Business
Trust, or
·
LLC
|
The
SSN/ITIN or EIN of the principal officer, general partner, member or owner
(also known as responsible party).
|
Sole
Proprietor
|
The
SSN/ITIN of the owner
|
Estate
|
The SSN/ITIN of the decedent
|
Trust
|
The
SSN/ITIN or EIN of the grantor, owner, or trustor (also known as responsible
party).
|
- There will be rare occasions where the grantor, owner or trustor of a domestic trust/estate entity type will not have an SSN or ITIN. In these cases, secure the SSN/ITIN or EIN of the party responsible for physically filing the Form 1041 and input it onto CC ESIGN as the cross reference TIN. Following are some instances of when this may occur.
- Grantor, owner or trustor may indicate Amish or Mennonite as the reason for not supplying an SSN or ITIN.
- An infant is the decedent of an estate or grantor, owner or trustor of a trust, guardianship, receivership or custodianship that has yet to receive an SSN.
- Estate is being established for a woman who used her husband's SSN with an alpha character immediately after the last digit of his SSN.
Looks to me like the IRS is guilty of fraud for collecting tax from the living!
2 comments:
What is the numbers "21.7.13.3.2.2" what do they mean?
That is the code section in the manual Anonymous
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