Sole Proprietor
This a business entity having a single owner, which can be an individual or another business entity. Single member LLCs that are not taxed as corporations are treated as this.
What is a Disregarded Entity?
Partnerships file this to report income.
What is Form 1065, U.S. Return of Partnership Income?
This transaction code indicates the effective date for an S-Corporation and is found on either of these two command codes. (Daily Double)
What is TC090?
What is in BMFOLE or ENMOD?
A trust or estate files this form to report income.
What is Form 1041 U.S. Income Tax Return for Estates and Trusts?
This CFOL command code indicates the entity information on the IDRS masterfile, including filing requirements.
What is BMFOLE?
They must do this if the sole proprietorship changes ownership from one individual to another.
What is obtain a new EIN?
These are the acceptable titles for a responsible party calling about a partnership.
What is partner or member?
This IRM provides the contact information for cases forwarded to entity.
What is 21.7.13.7.2.2 Cases Forwarded to Submission Processing BMF Entity?
This is an acceptable title for the responsible party of a sole proprietorship.
What is owner?
When verifying authorization of a partner, you must ask this additional question.
Were you a partner or member during the tax period you are calling about?
This address would be used for an entity in Rhode Island that wishes to close their account.
What is 333 W. Pershing Rd. Mail Stop 6055 S-2, Kansas City, MO 64108?
This is required in order to speak with the spouse of the responsible party.
What is third party authorization? Ex 8821, 2848, ODC
This is the timeframe given for processing an SS-4 by fax.
What is 4 business days?
NOTE:If a return fax number is provided, the EIN will be faxed in about one week. If a return fax number is not provided, it will take about two weeks.
The sole proprietor reports income on this form and schedule.
What is Form 1040 Schedule C?
This publication provides general information on employer id numbers including when and how to apply.
What is Publication 1635 Understanding Your Employer Identification Number?