The EIN and IRS forms · A term for founders abroad
What is a responsible party?
On Form SS-4, the person who ultimately owns or controls the company: the owner of a single-member LLC, and never the registered agent.
Checked against the IRS's instructions and the states' own rules. Reviewed by Saais Patel, compliance reviewer.
Term 84 of 105 in the glossary, filed under R.IRS: instructions for Form SS-4
Responsible party, for a founder abroad.
Where the rule comes from, who it points to in each structure, and the form that changes it.
The IRS requires an EIN application to name one person who controls the company, with their tax number or, if they have none and can't get one, "foreign" or N/A. It must be an individual, not a company, even when a company owns the LLC.
- Single-member LLC: the owner, or the person who controls the owning company.
- Partnership: a managing member.
- Corporation: a principal officer.
The IRS writes to this person about the company, and a change of responsible party is reported on Form 8822-B within 60 days.
Sources: IRS: instructions for Form SS-4.
Read next · guide · 6 minHow to get an EIN without a Social Security NumberWhat founders ask next.
- Can my registered agent or formation service be the responsible party?
- No. It has to be the person who actually controls the company, which for a single-member LLC is you.
- What if the responsible party has no SSN or ITIN?
- Form SS-4 takes "foreign" or N/A in place of the number.
03 · See also
- The EIN and IRS formsForm SS-4The IRS application for an Employer Identification Number, sent by fax or post, or made by phone, when the responsible party has no SSN or ITIN.Read the term
- The EIN and IRS formsEINThe nine-digit tax number the IRS assigns to a business, and the first thing every US bank, payment processor and marketplace asks for.Read the term
- The EIN and IRS formsForm 8822-BThe IRS form a business files by post to change its mailing address, location or responsible party; a new responsible party must be reported within 60 days.Read the term
- The EIN and IRS formsSSNThe US personal tax and benefits number for citizens and people authorised to work; not something a founder abroad has or needs to own a US company.Read the term
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