Follow the instructions below and you will have no problem retrieving a 98-series
tax ID number. I have provided my sample, but you can and should do it however
works for you.
I recommend you put heavier emphasis on my notes and not the template.
Foreign Entities (IRM 21.7.13.5.13)
A foreign entity/person that does not have income effectively connected with the
conduct of a trade or business, and does not have an office or place of business or
paying agent in the United States, is not required to obtain an EIN and does not
have to file a return.
1. Have something to write with.
2. Wake up early in the morning (or you may never get thru, and call the IRS
Philadelphia office @ 267.941.1099. Be professional, no joking around, no small
talk. Ask who you are speaking with and record their ID number.
2. They might Ask. Are you calling to set up an LLC?
Answer: No, I am calling to set up a Foreign Trust. (be direct)
3. What is your role in the Trust?
Answer: I am the Trustee.
4. Who is the Grantor?
The Grantor can be whoever, but it is important that the Grantor does NOT
have an SSN.
(A good idea would be to provide the name of your parents or the Doe: John-
Alex, proper status as the Grantor. Either-way, the position that you must not
deviate from, is that the Grantor does not have a SSN)
5. Who is the responsible party? The responsible party is the JOHN ALEX DOE
Agency with the SSN (insurance policy). This is how I chose to set up my
affairs. They aren’t happy with the answer sometimes, but just remember, that
even if the Grantor is Doe, John-Alex, you must maintain that it is separate
from the JOHN ALEX DOE, Trustee.
6. They will ask for two types of addresses so pay close attention. One address is
the mailing address (ss4 #4a domestic address) and the street address of the
organization (ss4 #5a foreign address)
3. You must have foreign address (google one for entertainment purposes only)
4. They will ask you when was the Trust funded. This basically means when did the
Grantor give value to the Trustee to establish a Trust. Give them a date, or
perhaps you can tell them that the information is not available right now.
5. Have a completed SS4 application in front of you, because they will only ask you
questions that are already on the application.
6. Sometimes they may ask you to fax them the completed SS4 (not usually).
7. Read the notes below, they are more important than my notes above.
The authority for completing the application can be found in IRM code
21.7.13 (10-01-2009)
This is how the Agent is trained to discern whether you qualify for the 98
I’ve compiled the important things that you should consider when completing your
ss4 application. Notice, on my template I didn’t do all these things. I should have.
Nonetheless I accomplished the objective.
• When completing Line 7b of Form SS-4, the taxpayer should write "N/A"
in the block asking for an ITIN or SSN unless the taxpayer has an SSN or
ITIN.
• On Line 10, the taxpayer should check the other box and specify on the line
one of the following conditions: For W-8BEN Purposes Only, For Tax
Treaty Purposes Only, Treas. Reg. 1.1441-1 (e) (4) (vii), or Form 5471.
• The taxpayer should enter "N/A" on Lines 11 through 17 of Form SS-4.
• If the foreign entities/individuals above receive a letter from the IRS
soliciting the filing of a U.S. tax return, the foreign entity/individual should
respond to the letter immediately by stating that it has no requirement
to file any U.S. tax returns. Failure to respond to the IRS letter may
result in a procedural assessment of tax by IRS against the foreign entity.
• If the application is received over the phone, ask for the caller's name,
SSN/ITIN, date of birth, and position with the entity. If the caller does
not have an SSN/ITIN (and therefore cannot be authenticated using CC
INOLE), the new EIN will still be disclosed to the caller, as long as their
position with the entity authorizes them to receive it. See IRM 11.3.2.4,
Persons Who May Have Access to Returns and Return Information Pursuant
to IRC 6103(e).
Form
(Rev. December 2017)
SS-4 Application for Employer Identification Number
(For use by employers, corporations, partnerships, trusts, estates, churches,
government agencies, Indian tribal entities, certain individuals, and others.)
EIN
OMB No. 1545-0003
Department of the Treasury
Go to www.irs.gov/FormSS4 for instructions and the latest information.
Internal Revenue Service See separate instructions for each line. Keep a copy for your records.
1 Legal name of entity (or individual) for whom the EIN is being requested
Type or print clearly.
2 Trade name of business (if different from name on line 1) 3 Executor, administrator, trustee, “care of” name
4a Mailing address (room, apt., suite no. and street, or P.O. box) 5a Street address (if different) (Do not enter a P.O. box.)
4b City, state, and ZIP code (if foreign, see instructions) 5b City, state, and ZIP code (if foreign, see instructions)
6 County and state where principal business is located
7a Name of responsible party 7b SSN, ITIN, or EIN
8a Is this application for a limited liability company (LLC) 8b If 8a is “Yes,” enter the number of
(or a foreign equivalent)? . . . . . . . . Yes ✔ No LLC members . . . . . .
8c If 8a is “Yes,” was the LLC organized in the United States? . . . . . . . . . . . . . . . . . . Yes ✔ No
9a Type of entity (check only one box). Caution. If 8a is “Yes,” see the instructions for the correct box to check.
Sole proprietor (SSN) Estate (SSN of decedent)
Partnership Plan administrator (TIN)
Corporation (enter form number to be filed) ✔ Trust (TIN of grantor)
Personal service corporation Military/National Guard State/local government
Church or church-controlled organization Farmers’ cooperative Federal government
Other nonprofit organization (specify) REMIC Indian tribal governments/enterprises
✔ Other (specify) Group Exemption Number (GEN) if any
9b If a corporation, name the state or foreign country (if State Foreign country
applicable) where incorporated
10 Reason for applying (check only one box) Banking purpose (specify purpose)
Started new business (specify type) Changed type of organization (specify new type)
Purchased going business
Hired employees (Check the box and see line 13.) ✔ Created a trust (specify type)
Compliance with IRS withholding regulations Created a pension plan (specify type)
Other (specify)
11 Date business started or acquired (month, day, year). See instructions. 12 Closing month of accounting year
14 If you expect your employment tax liability to be $1,000 or
less in a full calendar year and want to file Form 944
13 Highest number of employees expected in the next 12 months (enter -0- if none).
annually instead of Forms 941 quarterly, check here.
If no employees expected, skip line 14.
(Your employment tax liability generally will be $1,000
or less if you expect to pay $4,000 or less in total wages.)
Agricultural Household Other If you do not check this box, you must file Form 941 for
every quarter.
15 First date wages or annuities were paid (month, day, year). Note: If applicant is a withholding agent, enter date income will first be paid to
nonresident alien (month, day, year) . . . . . . . . . . . . . . . . .
16 Check one box that best describes the principal activity of your business. Health care & social assistance Wholesale-agent/broker
Construction Rental & leasing Transportation & warehousing Accommodation & food service Wholesale-other Retail
Real estate Manufacturing Finance & insurance Other (specify)
17 Indicate principal line of merchandise sold, specific construction work done, products produced, or services provided.
18 Has the applicant entity shown on line 1 ever applied for and received an EIN? Yes ✔ No
If “Yes,” write previous EIN here
Complete this section only if you want to authorize the named individual to receive the entity’s EIN and answer questions about the completion of this form.
Third Designee’s name Designee’s telephone number (include area code)
Party
Designee Address and ZIP code Designee’s fax number (include area code)
Under penalties of perjury, I declare that I have examined this application, and to the best of my knowledge and belief, it is true, correct, and complete. Applicant’s telephone number (include area code)
Name and title (type or print clearly)
Applicant’s fax number (include area code)
Signature Date
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 16055N Form SS-4 (Rev. 12-2017)
