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accounting officer (such as tax

By mailing or faxing Form SS-4,

Individuals

officer) authorized to sign, and their

Application for Employer Identification

If this application is for a husband and

official title. Receivers, trustees, or

Number.

wife, enter both names on the line

assignees must sign any application

“Name of applicant.” Both husband

A limited liability company must

they are required to file. For a

determine which type of federal tax

and wife must sign the application on

consolidated group filing a

entity it will be (that is, partnership,

the line “Applicant or officer’s

consolidated return with its common

corporation, or disregarded entity)

signature and date.”

parent, the form should be signed by

before applying for an EIN (see Form

an authorized officer of the common

Partnerships

8832, Entity Classification Election,

parent corporation.

for details).

Show the partnership name, followed

by the signature of a general partner

Preparer Other Than

Note. The online application process

on behalf of a state law partnership,

is not yet available for the following

Applicant

or a member-manager on behalf of a

types of entities: Entities with

If you are the preparer, you cannot

limited liability company.

addresses in foreign countries or

sign on behalf of the applicant.

Puerto Rico, limited liability company

Estates

Unless you are self-employed, show

(LLC) without entity type, REMICs,

the name of the firm that employs

Show the name of the estate and the

state and local governments, Federal

you. If you file on an applicant’s

signature and title of the fiduciary or

government/military entities, and

behalf, include a power of attorney.

other person legally authorized to

Indian Tribal Government/Enterprise

Show any specific acts the power of

sign.

entities. Please call the toll-free

attorney grants, such as

Business and Specialty Tax Line at

Tax-Exempt Organizations

representation before the IRS.

1-800-829-4933 for assistance in

Show the name of the organization

Note. The individual preparing the

applying for an EIN.

and the signature of a principal officer

application must also sign it.

An SSN must be applied for on

or other person authorized to sign,

Form SS-5, Application for a Social

followed by his or her title.

Security Card. Form SS-5 can be

Specific Instructions

CFC or 10/50 Corporation.

obtained at SSA offices or by calling

the SSA at 1-800-772-1213. It is also

Ruling request. A ruling request

Part I–General

available from the SSA website at

application that is filed on behalf of a

CFC or 10/50 corporation must be

Information

signed by an authorized officer of

If the applicant has not received its

All applicants must complete Part I.

each of its controlling U.S.

EIN or SSN by the time the

Attachments to Form 1128 must

shareholder(s). If any such

application is due, write “Applied for”

show the applicant’s name,

shareholder is a member of a

in the space for the identifying

identifying number, and address. Also

consolidated group, then an

number. See Pub. 583, Starting a

indicate that the statement is an

authorized officer of the common

Business and Keeping Records.

attachment to Form 1128.

parent must sign. If multiple

Note. If the applicant is a foreign

signatures are required, the

Name

corporation that is not otherwise

signatures must be provided on a

required to have or obtain an EIN,

If the application is filed for a husband

“SIGNATURE ATTACHMENT” to the

enter “Not applicable” in the space

and wife who file a joint income tax

form under the “declaration under

provided for the identifying number.

return, the names of both should

penalties of perjury” (this is the

appear in the heading.

statement that appears on Form 1128

Address

immediately above the relevant

Identifying Number

Include the suite, room, or other unit

signature line). Write “see attached”

number after the street address. If the

Individuals enter their social security

in the signature area of Form 1128.

Post Office does not deliver mail to

number (SSN). If the application is for

Do not sign the copy of Form 1128

the street address and the applicant

a husband and wife who file a joint

filed with the income tax return.

has a P.O. box, show the box number

return, enter both SSNs. However, if

Automatic approval request. An

instead.

one or both are engaged in a trade or

automatic ruling request application

business, enter the employer

If the applicant receives its mail in

that is filed on behalf of a CFC or 10/

identification number (EIN) instead of

care of a third party (such as an

50 corporation does not have to be

the SSNs. All other applicants enter

accountant or attorney), enter on the

signed. However, the controlling U.S.

their EIN.

street address line “C/O” followed by

shareholder completing the form must

the third party’s name and street

satisfy the requirements of

Except as discussed below

address or P.O. box.

Temporary Regulations section

(regarding foreign corporations), if the

1.964-1T(c)(3) and retain the jointly

applicant does not have an EIN or

Person To Contact

executed consent described in

SSN, it must apply for one. An EIN

Temporary Regulations section

may be applied for:

The person to contact must be the

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Online —Click on the EIN link at

person authorized to sign the Form

1.964-1T(c)(3)(ii).

The

1128, or the applicant’s authorized

All Other Applicants

EIN is issued immediately once the

representative. If the person to

The application must show the name

application information is validated.

contact is not the applicant or the

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of the company and the signature of

By telephone at 1-800-829-4933

filer, attach Form 2848, Power of

the president, vice president,

from 7:00 am to 10:00 pm in the

Attorney and Declaration of

treasurer, assistant treasurer, or chief

corporation’s local time zone.

Representative.

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Instructions For Form 1128 - Application To Adopt, Change, Or Retain A Tax Year - 2007 Page 3

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