Identification Number

Enter the filer's taxpayer identification number on the first line of Form 3115 as follows.

• Individuals enter their social security number (SSN). For a resident or nonresident alien, enter an individual taxpayer identification number (ITIN). If Form 3115 is for a couple who file a joint return, enter the identification numbers of both spouses.

• All others enter the employer identification number (EIN).

• If the filer is the common parent corporation of a consolidated group of corporations or a common sponsor of multiple entities, enter the EIN of the common parent or common sponsor on the first line of Form 3115. If a member of a consolidated group other than, or in addition to, the common parent, or if an entity with a common parent, or if an entity with a common sponsor is requesting an accounting method change, enter the EIN of the applicant on the fourth line.

Form 2848 Authorization to (1) represent the filer before the IRS, (2) receive a copy of the requested letter ruling, or (3) perform any other act(s) must be properly reflected on Form 2848. For further details for an authorized representative and a power of attorney, see section 9.03(8) and (9) of Rev. Proc. 2023-1.

A Form 2848 must be attached to Form 3115 in order for the IRS to discuss a Form 3115 with the filer's representative, even if the filer's representative prepared and/or signed the Form 3115.