21.7.13.3.2.

2(2) INFANT DEFINED

INTERNAL REVENUE MANUAL
Cat. No. 32186R (10-01-2010)

21.7.13.3.2.2 Taxpayer Identification Number (Form SS-4, Line 7b or Line 9a)

(02-12-2010)

(1) Use the information in the table below to determine the requirements for Taxpayer Identification
Number ( Form SS-4, Lines 7b or 9a) for domestic entities.

Entity Type Requirement

• Corporation The SSN/ITIN or EIN of the
• Partnership principal officer, general partner,
• UBO/UBT/PTO/Business Trust, member or owner (also known
or as responsible party).
• LLC
Sole Proprietor The SSN/ITIN of the owner

Entity Type Requirement

Estate The SSN/ITIN of the decedent
Trust The SSN/ITIN or EIN of the
grantor, owner, or trustor (also
known as responsible party).

(2) There will be rare occasions where the grantor, owner or trustor of a domestic trust/estate entity
type will not have an SSN or ITIN. In these cases, secure the SSN/ITIN or EIN of the party responsible for
physically filing the Form 1041 and input it onto CC ESIGN as the cross reference TIN. Following are
some instances of when this may occur.

• Grantor, owner or trustor may indicate Amish or Mennonite as the reason for not supplying an SSN or
ITIN.

• An infant is the decedent of an estate or grantor, owner or trustor of trust, guardianship, receivership or
custodianship that has yet to receive their SSN.
• Estate is being established for a woman who used her husband’s SSN with an alpha character
immediately after the last digit of his SSN.