IRM Sect 21.7.13

MANUAL TRANSMITTAL

 

21.7.13

Department of the Treasury

OCTOBER 1, 2010

Internal Revenue Service

PURPOSE

(1)

This trans transmits mits revis revised ed IRM IRM 21.7.13, 21.7.13, Busin Business ess Tax Return Returns s and NonNon-Mast Master er File File Accou Accounts nts - Assig Assigning ning Employer Identification Numbers (EINs), with an effective date of 10-01-2010.

MATERIAL CHANGES

(1)

This Thi s IRM was rev revise ised d to ref reflec lectt the fol follow lowing ing cha change nges: s:

Cat. No. 32186R (10-01-2010) Any line marked with a # is for  Official Use Only

IRM Reference

Material Change

IRM 21.7.13.1

Removed reference to IRM 2.4.2.1  Security Command Codes  for IDRS Security Personnel .

IRM IR M 21 21.7 .7.1 .13. 3.2. 2.1 1

IPU 10 IPU 1009 0971 71 is issu sued ed 06 06-2 -23 3-2 -201 010 0Added Bankruptcy Estate and renumbered remaining paragraphs.

IRM IR M 21 21.7 .7..13 13..2. 2.2 2(1 (1))

IPU 09 0908 088 8 is issu sued ed 10 10--21 21--20 2010 10 Added instructions on when an EIN may be needed for another government agency and added disclosure procedures for parent or legal guardian of a minor child applicant.

IRM IR M 21 21.7 .7..13 13..2. 2.4 4(2 (2))

Upd pdat ated ed no note te to sh show ow pr pre efi fixe xes s being reserved for future use by Modernized Internet Employer Identification Number.

IRM IR M 21 21.7 .7..13 13..2. 2.6 6(5 (5))

IPU 09 0908 088 8 is issu sued ed 10 10--21 21--20 2009 09 Added new paragraph regarding phone calls from small businesses needing an EIN for U.S. Census Bureau purposes.

IRM IR M 21 21.7 .7.1 .13. 3.3. 3.2. 2.2( 2(1) 1)

IPU 10 IPU 1002 0232 32 is issu sued ed 02 02-1 -122-20 2010 10 Added responsible responsible party to table table..

IRM IR M 21 21.7 .7.1 .13. 3.3. 3.2. 2.7. 7.2( 2(3) 3)

IPU IP U 1002 100232 32 is issu sued ed 02 02-1 -122-20 2010 10 Added responsible party.

IRM IR M 21 21.7 .7.1 .13. 3.3. 3.2. 2.8( 8(1) 1)

IPU IP U 1002 100232 32 is issu sued ed 02 02-1 -122-20 2010 10 Added responsible party.

IRM IR M 21 21.7 .7.1 .13. 3.3. 3.2. 2.1 11( 1(1) 1)

Added Adde d re remi mind nder er wh when en wo work rkin ing g paper cases for an estate, trust or an entity with no filing requirements and added instructions on when to send paper cases to Files.

Internal Revenue Manual

 

21.7.13

Manual Transmittal Cont. (1)

Cat. No. 32186R (10-01-2010) Any line marked with a # is for  Official Use Only

IRM Reference

Material Change

IRM IR M 21 21.7 .7.1 .13. 3.3. 3.2. 2.12 12

IPU 10 IPU 1002 0232 32 is issu sued ed 02 02-1 -122-20 2010 10 Added three new paragraphs on how to request a Form SS-4 that was assigned prior to 1998.

IRM IR M 21 21.7 .7.1 .13. 3.3. 3.2. 2.12 12(3 (3))

IPU 09 IPU 0908 0888 88 is issu sued ed 10 10-2 -211-20 2009 09 Added new paragraph addressing where to find Form 5147, which contains EIN information on Control-D.

IRM IR M 21 21.7 .7.1 .13. 3.3. 3.2. 2.12 12(5 (5))

IPU IP U 1002 100232 32 is issu sued ed 02 02-1 -122-20 2010 10 Added responsible party.

IRM IR M 21 21.7 .7.1 .13. 3.3. 3.3( 3(2) 2)

IPU IP U 09 0908 0888 88 is issu sued ed 10 10-2 -211-20 2009 09 Provided clarity on when to release an EIN to a Third Party Designee who has lost or misplaced their client’s EIN.

IRM 21 21..7. 7.13 13.3 .3..4. 4.1 1(1 (1))

IPU is IPU iss sue ued d 100 0023 232 2 - Add dded ed exception regarding Home Health Care Service Recipients.

IRM IR M 21 21.7 .7.1 .13. 3.3. 3.4. 4.1( 1(2) 2)

IPU IP U is issu sued ed 02 02-1 -122-20 2010 10 - Ad Adde ded d responsible party.

IRM IR M 21 21.7 .7.1 .13. 3.3. 3.4. 4.1. 1.2( 2(6) 6)

Correc Corr ecte ted d a na name me an and d ad adde ded d another anoth er name of E-ma E-mailil recipi recipients ents for MOD IEIN incident reporting.

IRM 21.7.13.3.5.2(2)

Deleted “Pad of Paper”

IRM IR M 21 21.7 .7.1 .13. 3.3. 3.5. 5.4( 4(1) 1)

IPU is IPU issu sued ed 10 10-2 -211-20 2009 09 - Ad Adde ded d instructions on how to address an unauthorized third party when they have given incorrect information.

IRM IR M 21 21.7 .7.1 .13. 3.4. 4.2. 2.1( 1(1) 1)

Adde Ad ded d an anot othe herr ex exam ampl ple e on ho how w to research CC NAMEE.

IRM IR M 21 21.7 .7.1 .13. 3.4. 4.3. 3.4( 4(1) 1)

Adde Ad ded d a se seco cond nd bu bullllet et to re refl flec ectt a shift of 50% ownership has occurred.

IRM IR M 21 21.7 .7.1 .13. 3.5. 5.1. 1.4( 4(3) 3)

Added Adde d Fo Form rm 10 1040 40,, Sc Sche hedu dule le H to example on how a household employer would report wages paid to a household employee.

IRM IR M 21 21.7 .7.1 .13. 3.5. 5.2. 2.2( 2(4) 4)

Revi Re vise sed d se sent nten ence ce fo forr cl clar arit ity y.

IRM IR M 21 21.7 .7.1 .13. 3.5. 5.2. 2.4( 4(1) 1)

Adde Ad ded d no note te re rega gard rded ed an al alre read ady y existing corporation.

Internal Revenue Manual

 

21.7.13

Manual Transmittal Cont. (2)

Cat. No. 32186R (10-01-2010) Any line marked with a # is for  Official Use Only

IRM Reference

Material Change

IRM IR M 21 21.7 .7.1 .13. 3.3. 3.5. 5.6. 6.1( 1(4) 4)

IPU 10 IPU 1009 0971 71 is issu sued ed 06 06-2 -233-20 2010 10 Removed sentence regarding address changes.

IRM IR M 21 21.7 .7.1 .13. 3.3. 3.5. 5.6. 6.2( 2(5) 5)

IPU is IPU issu sued ed 02 02-1 -122-20 2010 10 - Ad Adde ded d month and year of establishment.

IRM IR M 21 21.7 .7..13 13.3 .3.5 .5..7

IPU is iss sue ued d 06 06-1 -111-20 201 10 - Add dde ed “address “addr ess chang change” e” to chart chart..

IRM IR M 21 21.7 .7.1 .13. 3.4. 4.2. 2.4( 4(1) 1)

IPU 09 IPU 0908 0888 88 is issu sued ed 10 10-2 -211-20 2009 09 Added clarification on when to send Letter 147C for paper processing and provided further instructions on how to handle disclosure regarding previously assigned EINs.

IRM IR M 21 21.7 .7.1 .13. 3.5. 5.1. 1.1( 1(2) 2)

IPU 09 IPU 0908 0888 88 is issu sued ed 10 10-2 -211-20 2009 09 Added paragraph paragraph to clarify sole proprietors located in Community Property states.

IRM IR M 21 21.7 .7.1 .13. 3.5. 5.1. 1.6( 6(1) 1)

IPU IP U 10 1010 1090 90 is issu sued ed 07 07-1 -199-20 2010 10 Added MFI O to Reason for Applying Apply ing box. IPU 090888 issued 10-21-2009 - Changed “Telephone” to “Phone”.

IRM 21.7.13.5.2.4(1)

IPU is iss sued 10-21-2009 Changed Chan ged princ principal ipal officer to responsible party.

IRM IR M 21 21.7 .7.1 .13. 3.5. 5.2. 2.6( 6(1) 1)

IPU IP U 10 1010 1090 90 is issu sued ed 07 07-1 -199-20 2010 10 Added MFI O to Reason for Applying Apply ing box. IPU 090888 issued 10-21-2009 - Changed “Telephone” to “Phone”.

IRM IR M 21 21.7 .7.1 .13. 3.5. 5.3. 3.6( 6(1) 1)

IPU IP U 10 1010 1090 90 is issu sued ed 07 07-1 -199-20 2010 10 Added MFI O to Reason for Applying Apply ing box. IPU 090888 issued 10-21-2009 - Changed “Telephone” to “Phone”.

IRM IR M 21 21.7 .7.1 .13. 3.5. 5.4. 4.5( 5(1) 1)

IPU IP U 10 1010 1090 90 is issu sued ed 07 07-1 -199-20 2010 10 Added MFI O to Reason for Applying Apply ing Box. IPU 090888 issued 10-21-2009 - Changed “Telephone” to “Phone”.

Internal Revenue Manual

 

21.7.13

Manual Transmittal Cont. (3)

Cat. No. 32186R (10-01-2010) Any line marked with a # is for  Official Use Only

IRM Reference

Material Change

IRM IR M 21 21.7 .7.1 .13. 3.5. 5.5. 5.5( 5(1) 1)

IPU IP U 10 1010 1090 90 is issu sued ed 07 07-1 -199-20 2010 10 Added MFI O to Reason for Applying box and added XREFTIN-TYPE instructions. IPU 100232 issued 02-12-2010 02-12-2010 Removed exception regarding 944 Filing Requi Requiremen rementt for Federal Government/Military. IPU 090888 issued 10-21-2009 10-21-2009 Changed “Telephone” to “Phone”.

IRM IR M 21 21.7 .7.1 .13. 3.5. 5.5. 5.5( 5(2) 2)

IPU 10 IPU 1002 0232 32 is issu sued ed 02 02-1 -122-20 2010 10 Removed exception regarding 944 Filing Requi Requiremen rementt for Federal Government/Military Government/Military..

IRM IR M 21 21.7 .7.1 .13. 3.5. 5.6. 6.7( 7(1) 1)

IPU IP U 09 0908 0888 88 is issu sued ed 10 10-2 -211-20 2009 09 Changed “Telephone” to “Phone”.

IRM IR M 21 21.7 .7.1 .13. 3.5. 5.7. 7.6( 6(1) 1)

IPU IP U 10 1010 1090 90 is issu sued ed 07 07-1 -199-20 2010 10 Added MFI O to Reason for Applying Apply ing Box. IPU 09088 090888 8 issued 10-21-2009 - Changed “Telephone” to “Phone”.

IRM IR M 21 21.7 .7.1 .13. 3.5. 5.8. 8.6( 6(1) 1)

IPU IP U 10 1010 1090 90 is issu sued ed 07 07-1 -199-20 2010 10 Added MFI O to Reason for Applying Apply ing Box. IPU 09088 090888 8 issued 10-21-2009 - Changed “Telephone” to “Phone”.

IRM IR M 21 21.7 .7.1 .13. 3.5. 5.9. 9.1 1

IPU 10 IPU 1007 0796 96 is issu sued ed 05 05-1 -177-20 2010 10 Added new subsection for the definition of a Bankruptcy Estate.

IRM IR M 21 21.7 .7.1 .13. 3.5. 5.9. 9.2 2

IPU 10 IPU 1007 0796 96 is issu sued ed 05 05-1 -177-20 2010 10 Added new subsection for Individual Authorized to Receive EINs: Bankruptcy Estate.

IRM IR M 21 21.7 .7.1 .13. 3.5. 5.9. 9.3 3

IPU 10 IPU 1007 0796 96 is issu sued ed 05 05-1 -177-20 2010 10 Added Adde d new subsection subsection for Determining the Need for an EIN: Bankruptcy Estate.

IRM IR M 21 21.7 .7.1 .13. 3.5. 5.9. 9.4 4

IPU IP U 10 1007 0796 96 is issu sued ed 05 05-1 -177-20 2010 10 Added new subsec subsection tion for Research Before Assigning an EIN: Bankruptcy Estate.

IRM IR M 21 21.7 .7.1 .13. 3.5. 5.9. 9.5 5

IPU 10 IPU 1007 0796 96 is issu sued ed 05 05-1 -177-20 2010 10 Added new subsection for CC ESIGN Input: Bankruptcy Estate.

Internal Revenue Manual

 

21.7.13

Manual Transmittal Cont. (4)

Cat. No. 32186R (10-01-2010) Any line marked with a # is for  Official Use Only

IRM Reference

Material Change

IRM 21.7.13.5.10.6(1)

IPU 090888 issued 10-21-2009 Changed “Telephone” to “Phone”.

IRM 21.7.13.5.12.1(3)

IPU issued 10-21-2009 - Added instructions on how to assign an EIN to a Fideicomiso (Philadelphia Campus Only).

IRM 21.7.13.5.13(3)

IPU issued 02-12-2010 - Added new note for non-governmental agencies requesting a second EIN to file employment taxes on behalf of HHCSRs.

IRM 21.7.13.5.13(4)

IPU 100232 issued 02-12-2010 Added information regarding HHCSR entity types prohibited from using MOD IEIN to obtain an EIN.

IRM 21.7.13.5.13(6)

IPU 100232 issued 02-12-2010 Added new information on how to establish a second EIN for nongovernmental agencies.

IRM 21.7.13.6.1(2, note)

Added exception for address changes.

IRM 21.7.13.6.4

Revised subsection to reflect that all requests for EIN cancellations are to be sent to BMF Entity.

IRM 21.7.13.6.4(3)

IPU 090888 issued 10-21-2009 Added Sole Proprietor as an entity type that should not be deleted from IDRS unless the taxpayer states they did not apply for the EIN.

IRM 21.7.13.6.5.1

IPU 100971 issued 06-23-2010 Removed paragraph regarding source document needed for address change. IPU 100923 issued 06-11-2010 - Added guidance on how to handle an address change received by phone.

IRM 21.7.13.7.2.4(1)

Added “regardless of account activity” to closing an account.

IRM 21.7.13.7.3.8.2(1)

Updated abbreviation for floor.

Internal Revenue Manual

 

21.7.13

Manual Transmittal Cont. (5)

IRM Reference

Material Change

IRM 21.7.13.7.3.8.3.2

Added Federated States of Micronesia and Marshall Islands as U.S. Territories.

IRM 21.7.13.7.3.9.10(2)

Added tanning bed services.

IRM 21.7.13.7.3.9.16(2)

IPU 100232 issued 02-12-2010 Removed exception regarding 944 Filing Requirement for Federal Government/Military.

IRM 21.7.13.7.3.12.2

IPU 101090 issued 07-19-2010 Added XREF-TIN-TYPE 9.

IRM 21.7.13.7.3.12.3(3)

IPU 100232 issued 02-12-2010 Added new information on responsible party.

IRM 21.7.13.7.3.12.3(2)

Added exception for Amish applicants.

IRM 21.7.13.7.3.12.4(1)

Added exception for Amish applicants.

IRM 21.7.13.7.3.20(1)

IPU 101090 issued 07-19-2010 Added MFI O.

IRM 21.7.13.7.5.1.4

IPU 100900 issued 06-08-2010 Added new information regarding taxpayer has the option to file Form 944.

IRM 21.7.13.7.5.1.4(3)

IPU 100232 issued 02-12-2010 Removed exception regarding 944 Filing Requirement for Federal Government/Military.

IRM 21.7.13.7.8

IPU 101090 issued 07-19-2010 Added new notices CP575I and CP575J and revised language on CP575E and CP575F.

EFFECT ON OTHER DOCUMENTS

This IRM supersedes IRM 21.7.13 dated October 1, 2009. AUDIENCE

Wage & Investment, Customer Accounts Services and Submission Processing

Cat. No. 3