ITINs are used by aliens who may or may not have the right to work in the US, such as aliens on temporary visas and non-resident aliens with US income. Often people need the identification number because they have been advised by a bank that no account will be opened without a number, even if the account is being opened by a non-profit organization. EINs are used by employers, sole proprietors , corporations , LLCs , partnerships , non-profit associations , trusts , estates of decedents, government agencies, certain individuals, and other business entities.
Section a of the Internal Revenue Code provides in part that "When required by regulations prescribed by the Secretary [of the Treasury or his delegate] [. Internal Revenue Code section d provides: "The social security account number issued to an individual for purposes of section c 2 A of the Social Security Act [codified as 42 U. From Wikipedia, the free encyclopedia.
Identifier for a taxpaying entity in the U. This article is about identification numbers used in the US tax system. For taxpayer identification numbers used in other countries, see National identification number. For other types of identifying numbers, see UID disambiguation. Not to be confused with Personal identification number. Federal taxation. State and local taxation. Federal tax reform. Agencies under the United States Department of the Treasury.
Outline of U. This list is not all-inclusive. Sole proprietors and partnerships cannot be considered for tax-exempt status. For-profit organizations cannot be considered for tax-exempt status. An S corporation is an eligible domestic corporation that wants to avoid double taxation once to the shareholders and again to the corporation by electing this status using Form Election by a Small Business Corporation.
Generally, an S corporation is exempt from federal income tax other than tax on certain capital gains and passive income. An S corporation is not a sole proprietor or partnership. A personal service corporation is an organization in which the activity involves the performance of services in the field of health, law, engineering, architecture, accounting, actuarial science, performing arts, or consulting. In a personal service corporation, substantially all of the stock is owned by the employees who perform the services.
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A personal service corporation sells its ideas or expertise rather than tangible goods. A personal service corporation is not a sole proprietor or partnership. An EIN is required for many reasons for businesses, taxable entities and non-profit organizations. If any of the follow apply to your business or entity you will need an EIN:.
- Business Taxes!
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- Federal Employer Identification Number.
- Tax Identification Numbers.
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Every EIN application requires that a person who is a principal officer, general partner, grantor, owner or trustor be designated as the primary point of contact and responsible for receiving correspondence from the IRS related to the entity. This person controls, manages or directs the applicant entity and disposition of funds and assets. If there is more than one responsible party for the entity, please list the primary person that you would like the IRS to recognize as the responsible party. The ability to fund the entity or the entitlement to the property of the entity alone, however, without any corresponding authority to control, manage, or direct the entity such as in the case of a minor child beneficiary , does not cause the individual to be a responsible party.
Users of this site may also visit irs. We do not review the information submitted on our application form and we cannot provide any legal guidance. If you require legal assistance we ask that you seek help from a licensed professional.
Taxpayer ID Number
Start your Application by Selecting your Entity Type. Church Organization. Non-Profit Organization. Personal Service Corporation.
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Not sure which entity type to select? Use the entity definitions below to understand the correct type to select.
- Taxpayer Identification Number (TIN).
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- Obtain a Federal Tax ID;
- Contact Info.
In a sole proprietorship: The business does not exist separately from the owner. The sole proprietor reports business income on his or her individual tax return. Start Sole Proprietor Application.
TIN/EIN Information | NIST
There can be no more than one active LLC with the same name in the same state. Start LLC Application. Start Corporation Application.