Questions people actually ask

If you are a sole proprietor with no employees, legally yes. In practice an EIN keeps your Social Security number off invoices, contracts, and vendor forms, which is the main reason people get one they do not strictly need. Banks and larger clients also tend to prefer it, and you will need one anyway the moment you hire or form an LLC.

No, and doing it in that order is one of the more common ways applications get rejected. File your formation documents with the state first, wait for the certificate, then apply for the EIN using the exact legal name on that certificate. A name that does not match the state record causes problems later even when the application goes through.

It means the IRS thinks your business name is too close to an entity already on file. Generic names trigger it most, anything along the lines of "ABC Consulting LLC". The fix is to make the name more distinctive: add a word, add your city or state, or use your own name in it. If you change the name you may also need to amend your state registration so the two still match.

Yes. The IRS allows one EIN per responsible party per 24 hours, identified by their SSN or ITIN. It is an anti-fraud measure. If you are setting up several entities you either wait a day between applications, use a different responsible party for each, or call the IRS at 1-800-829-4933 and explain the situation.

The real person who ultimately owns or controls the business, or who controls its funds and makes the decisions. It has to be a human being, not another company. This is the single biggest source of confusion on Form SS-4. The useful test is simply: who is actually in charge?

Yes, provided they have an ITIN or an SSN. If they have neither, the usual sequence is to get the ITIN first. The business still needs a US address, and it helps to have a US phone number on file for IRS correspondence.

Not for the principal business address, which the IRS expects to be a physical location where the business actually operates. You can use a PO Box for the mailing address, which is where correspondence goes. Listing a physical address as the business address and a PO Box separately for mail is a normal arrangement.

No. An EIN is issued once and stays with that business permanently. It is not reissued or reassigned even if the business closes. If your circumstances change, for example the entity type changes, that is a different question from expiry and may mean a new EIN rather than a renewed one.

Sometimes. Policies vary by bank and often by branch, and they change, so the only reliable move is to call the specific branch before you go in. Expect to bring a valid passport or other identity document, proof of address, and possibly a second form of ID. Community banks and credit unions are often more flexible than large national banks.

Yes. A spouse who is not eligible for a Social Security number can get an ITIN so you can file jointly or claim them on your return. They apply on Form W-7 like anyone else, and the application normally goes in together with the tax return it relates to.

A CAA is an individual or business authorised by the IRS to help complete Form W-7, verify your identity documents in person, and submit the application without you posting your original passport. That last part is the main reason people use one. The IRS publishes a directory of authorised agents on irs.gov.

This distinction rejects more ITIN applications than almost anything else. A certified copy is verified by the agency that issued the document, with its own seal, stating that it is a true copy. The IRS accepts that. A notarized copy is a notary attesting that they watched someone sign, and the IRS does not accept it. To certify a birth certificate you go to the vital records office where you were born. A notary at a shipping store or bank cannot do it for IRS purposes.

No. Every document has to be current. An expired passport is rejected automatically, and the same applies to any other identity document you submit. Either renew it through your embassy or consulate first, or use a different combination of documents that are still valid.

You supply two or more documents instead. One has to prove identity and carry your name and photo, such as a national ID card, a driving licence, or a military ID. Another has to prove foreign status, such as a birth certificate showing foreign birth, a visa, or a national ID that states nationality. Dependants under 14, or under 18 if they are students, can use documents without a photo. The Form W-7 instructions carry the full list.

The process is the same as a first application, with the renewal box ticked on Form W-7. You still attach identity documents and either a tax return or exception documentation, and processing takes the same window as a new application. One thing to plan around: you cannot e-file while a renewal is pending, so either file on paper alongside it or renew before the season starts.

CP567 is the IRS telling you the ITIN application was rejected or needs more information. It states the specific problem, what to supply, and a deadline that is usually 45 days. Do not let that lapse. If you miss it the application is treated as abandoned and you start again from the beginning, which costs you the whole processing window a second time.