Note:

Non-spouse Indicator box must be checked when the Primary and Secondary TIN(s) are both SSNs. However, the Primary TIN is used for verification purposes ONLY and the Secondary TIN is printed on the certification.

Applicant Identification – 2nd TIN:If the application lists a spouse’s name and TIN, and both have signed on Page 2 of the application, enter the second TIN. You do not need to verify the second TIN. See IRM 21.8.4.3.4.2, Joint Filings. Enter the Secondary Tax Identification Number (TIN) field when the certification applicant is married and filed a joint return, or is a Nominee, a FASIT, a Q-Sub, a Single Member LLC, a DRE LLP, a DRE LP, a Minor Child or a Sole Proprietor.

If

Then

1. TIN is an SSN

Check the SSN block and enter the applicant's SSN.

2. TIN is an EIN

Enter the applicant's EIN.

3. Nominee

Enter the TIN of the Nominee.

3. FASIT

Enter the TIN of the FASIT.

5. Q-Sub

Enter the TIN of the Qualified Subchapter- S (Q-Sub) in this field.

6. LLC, LP, LLP, or LLLP- DRE

Enter the TIN of the Disregarded Entity (DRE) limited liability company or limited liability partnership.

7. Minor Child

Enter the TIN of the minor child.