EXHIBIT WALL — RETURNED · SEVEN SS-4 FAILURES, EACH SHOWN AS THE RETURNED FRAGMENT AND ITS CORRECTION · ALL SPECIMENS FICTIONAL
Returned
Most no-SSN EIN delays are not IRS mysteries. They are one of the exhibits below, each drawn from IRS-published guidance, each with the fix stated plainly. The exhibits are worked end to end, on real case facts, at Case D-01 (single-member) and Case D-02 (multi-member).
Guidance sources: Instructions for Form SS-4 (IRS); IRS — Employer Identification Number.
Exhibit 1 — The name does not match the formation documents
The SS-4 name is shortened, re-punctuated, or missing “LLC” — while the IRS instructs you to enter the business name as it appears on your registration or formation documents, using only letters, numbers, hyphens and ampersands.
As submitted
Examiner note — Copy line 1 character-for-character in substance from the Articles of Organization. If the legal name contains symbols, follow the IRS's substitution rules on its EIN page rather than improvising.
As corrected
Fix: Copy line 1 character-for-character in substance from the Articles of Organization. If the legal name contains symbols, follow the IRS's substitution rules on its EIN page rather than improvising.
Exhibit 2 — Line 7b left blank — or filled with someone else's number
Applicants either leave the SSN/ITIN line empty or, worse, enter a friend's, an agent's, or a nominee's number.
As submitted
Examiner note — Enter “Foreign” when the responsible party has no SSN/ITIN and is not eligible for one, exactly as the SS-4 instructions direct. Another person's number on your application is misrepresentation — never a shortcut.
As corrected
Fix: Enter “Foreign” when the responsible party has no SSN/ITIN and is not eligible for one, exactly as the SS-4 instructions direct. Another person's number on your application is misrepresentation — never a shortcut.
Exhibit 3 — An entity listed as the responsible party
Line 7a names the LLC itself, or a nominee. The IRS requires the responsible party to be the individual who ultimately owns or controls the entity and its assets, and states that nominees are not authorized to apply.
As submitted
Examiner note — Name the real controlling individual on 7a. A filing helper belongs in the third-party designee section — nowhere else.
As corrected
Fix: Name the real controlling individual on 7a. A filing helper belongs in the third-party designee section — nowhere else.
Exhibit 4 — Faxed to the domestic number
The SS-4 goes to 855-641-6935 (the domestic route) instead of the international numbers — or no return fax number is included, so the IRS has nowhere to send the EIN.
As submitted
Examiner note — International applicants fax 304-707-9471 (from outside the U.S.) or 855-215-1627 (from within it), and put a working return fax number on the form. The IRS returns the EIN by fax, on a cover sheet — generally within 4 business days when a fax number is provided.
As corrected
Fix: International applicants fax 304-707-9471 (from outside the U.S.) or 855-215-1627 (from within it), and put a working return fax number on the form. The IRS returns the EIN by fax, on a cover sheet — generally within 4 business days when a fax number is provided.
Exhibit 5 — The duplicate application
No confirmation arrives, so a second SS-4 is sent “to be safe.” The IRS's position is simple: a business entity should have only one EIN, and it accepts one EIN application per responsible party per day.
As submitted
Examiner note — Before re-filing, establish the first application's status. If an EIN was already assigned and lost, the remedy is retrieval (the confirmation notice, the bank, prior returns, or the IRS Business & Specialty Tax Line for Letter 147C) — not a second number.
As corrected
Fix: Before re-filing, establish the first application's status. If an EIN was already assigned and lost, the remedy is retrieval (the confirmation notice, the bank, prior returns, or the IRS Business & Specialty Tax Line for Letter 147C) — not a second number.
Exhibit 6 — Applying before the entity exists
An SS-4 filed in parallel with formation, naming an entity the state has not yet created.
As submitted
Examiner note — The IRS instructs entity creators to register with the state first. Sequence it: formation documents in hand, then the SS-4 that copies their exact name.
As corrected
Fix: The IRS instructs entity creators to register with the state first. Sequence it: formation documents in hand, then the SS-4 that copies their exact name.
Exhibit 7 — Third-party designee mistakes
The designee section is left blank while a helper files (so the IRS cannot talk to the helper), or the helper is listed as responsible party (Exhibit 3 in reverse).
As submitted
Examiner note — Complete the designee block when someone files on your behalf, keep the responsible party truthful on line 7, and have the designee's authorization documented — that documentation handling is part of EIN Complete.
As corrected
Fix: Complete the designee block when someone files on your behalf, keep the responsible party truthful on line 7, and have the designee's authorization documented — that documentation handling is part of EIN Complete.
STALLED ALREADY? — EXAMINATION PATH C
That is Examination Path C. Run the Examination with “refused or stalled” selected — the determination tells you what to establish before anyone re-files anything.