Employer Identification Number (EIN) of Registering Entity

Never use the EIN of another taxpayer, even if it is a closely related entity. Each taxpayer that will file a return to make an elective payment election or a transfer election must have its own EIN. The IRS can process only one tax return (including superseding or amended returns) for each EIN. Two separate taxpayers can never file their respective returns using the same EIN.

• The IRS may decline to issue a registration number if information included in the registration package indicates the registrant may be using another taxpayer’s EIN.

• For parent corporations and subsidiaries that are members of a consolidated group of corporations (as defined in regulations section 1.1502-1), see “Parent of a consolidated group of corporations.”

• For owners of an entity that is disregarded for federal income tax purposes (such as a single member limited liability company), see information about disregarded entities in the section titled, “Name associated with EIN.”