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Daniel Gray CPA US Tax Services Toronto Canada

Stuck in ITIN-EIN no-man’s land


SS-4 EIN application responsible party is now required by IRS to possess and report an ITIN. Alas, such return-filing-exception-reason isn’t currently offered as an option by IRS to apply for ITIN. See below my question and IRS ITIN department reply on how to apply and resolve this conundrum.

My question: What reason (a-h) and exception should be reported on W-7 application for ITIN needed for SS-4 responsible party for EIN application, as IRS now requires?

What supporting ‘reason’ documentation needs to be attached? Does SS-4 copy need to be attached?

IRS: There haven’t been any changes to the IRS requirements for ITIN assignment, and ITINs won’t be issued solely for the purpose of obtaining an EIN. We’re advising customers to monitor IRS.gov for any additional guidance that may be announced with respect to the EIN application process for impacted individuals.


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