On March 28, 2019, the IRS made a sudden change in how taxpayer ID numbers can be obtained “as part of its ongoing security review.” The change is effective May 13. The IRS said that only individuals with tax ID numbers may request employer ID numbers as the “responsible party” on the application. In other words, the change will prohibit entities from using their tax ID numbers to get new EINs. This requirement applies to both using the paper Form SS-4 and the online application system. Individuals have to have either a Social Security number or an individual taxpayer ID number (ITIN).
Probate and Estate Planning News
