21.7.13.3.2.2(2) INFANT DEFINED INTERNAL REVENUE MANUAL Cat. No. 32186R (10-01-2010) 21.7.13.3.2.2 Taxpayer Identification Number (Form SS-4, Line 7b or Line 9a) (02-12-2010) (1) Use the information in the table below to determine the requirements for...
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21.7.13.3.2.2(2) INFANT DEFINED INTERNAL REVENUE MANUAL Cat. No. 32186R (10-01-2010) 21.7.13.3.2.2 Taxpayer Identification Number (Form SS-4, Line 7b or Line 9a) (02-12-2010) (1) Use the information in the table below to determine the requirements for Taxpayer Identification Number ( Form SS-4, Lines 7b or 9a) for domestic entities. Entity Type Requirement • Corporation The SSN/ITIN or EIN of the • Partnership principal officer, general partner, • UBO/UBT/PTO/Business Trust, member or owner (also known or as responsible party). • LLC Sole Proprietor The SSN/ITIN of the owner Entity Type Requirement Estate The SSN/ITIN of the decedent Trust The SSN/ITIN or EIN of the grantor, owner, or trustor (also known as responsible party). (2) 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
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