Reminder:

Be sure to check the SSN box if the Sole Proprietor's SSN is required in the Secondary TIN field. This is only a requirement if the tax return was filed under the Sole Proprietor's spouse's SSN.

Enter the Sole Proprietor's entity information in the Applicant field.

Enter in the Name Control field the name control of the taxpayer who filed the return that included the Minor's income. See Document 6209, or Document 7071-A, BMF Name Control Job Aid, for more information on name controlling.

Select Individual as the applicant in the Applicant Type field.

Enter all other required information.

When an application is received for a sole proprietor, and you cannot identify the individual name and SSN of the individual who filed the Form 1040, Schedule C, correspond using letter 4064C.

When the individual name and the TIN of the sole proprietor can be determined, verify that the individual has filed a Schedule C using CC IMFOL or RTVUE. Verification consists of:

Seeing a Y indicator next to the Schedule C on line 5 of the IMFOL screen

Viewing the actual Schedule C information on RTVUE