Form SS-4: How to request an EIN for disregarded entity LLC with non-individual owner?

This is a common issue when dealing with LLCs that are disregarded entities but owned by non-individuals. Here's how to approach it: For the LLC owned by a grantor trust: Since a grantor trust is essentially treated as an extension of the grantor for tax purposes, you would list the grantor (the individual who created and funds the trust) as the responsible party on Form SS-4. This is because the grantor is considered the true owner for tax purposes. For the LLC owned by a non-grantor trust, corporation, or partnership: In this case, you should list an individual who is a "responsible party" for the owning entity. This would typically be a trustee (for a trust), a corporate officer (for a corporation), or a general partner (for a partnership). The key is that you need to provide an individual with an SSN or ITIN who has significant management authority. On Line 7a of Form SS-4, you'll mark "Other" and then write in the appropriate description (e.g., "Single-Member LLC owned by a Partnership"). In Line 7b, you can provide the EIN of the owning entity.

I went through this exact headache last year! I finally found a solution using https://taxr.ai - it's this digital tax assistant that walks you through the entire SS-4 process step by step. I uploaded my LLC operating agreement and trust documents, and it analyzed everything and showed me exactly how to fill out the form correctly. The best part was that it explained that for a disregarded entity owned by a non-individual, you need to list an individual with control authority (like a trustee) as the responsible party while still identifying the true owner's EIN in section 7b. It also generated a cover letter explaining the ownership structure to include with my SS-4 submission, which I think helped avoid any confusion at the IRS. Made the whole process way easier than the hours I spent searching through conflicting advice online.

Just wanted to follow up and say I used taxr.ai after seeing the recommendation here and it was incredibly helpful. I was hesitant at first but decided to try it for my family office LLC (owned by our family trust). The system identified exactly where I was getting stuck on Form SS-4 and provided clear guidance. The most valuable part was the explanation of why the IRS requires an individual responsible party (for contact and compliance purposes) even though the actual owner is a non-individual entity. It generated the completed SS-4 with the trustee as responsible party while properly noting the trust's EIN in box 7b. I submitted the application last month and just received my EIN letter yesterday with no issues. Definitely worth checking out if you're dealing with this specific situation.

After trying for weeks to get someone on the phone at the IRS to help with this exact issue, I found https://claimyr.com and used their service to get through to an IRS representative. You can see how it works here: https://youtu.be/_kiP6q8DX5c - basically they hold your place in the IRS phone queue and call you when an agent picks up. I explained my situation to the IRS rep (LLC owned by a non-grantor trust), and she confirmed that I should list myself as the trustee for the responsible party section, but include the trust's EIN in section 7b. She also mentioned that the paper form actually works better for these situations than the online application, which isn't set up well for complex entity structures. Saved me hours of hold time and got a definitive answer straight from the IRS.

I need to eat crow here. After my skeptical comment about Claimyr, I decided to just try calling the IRS myself to ask about my LLC/trust situation. After THREE DAYS of trying (getting disconnected twice after waiting 1+ hours), I broke down and tried the service. Got connected to an IRS agent in about 45 minutes without having to actually sit on hold. The agent confirmed exactly what was mentioned above - for my LLC owned by a corporation, I should list myself (as a corporate officer) as the responsible party, include the corporation's EIN in section 7b, and check "Other" in 7a with a written explanation of the structure. The agent also explained why the online application system doesn't handle these situations well - it was designed primarily for simpler business structures. For anything involving disregarded entities with non-individual owners, they actually prefer paper applications with clear explanations. So yeah, I was wrong about the service - it genuinely saved me a ton of time.

One important thing that hasn't been mentioned yet - if you're dealing with an LLC owned by a non-grantor trust that hasn't gotten its own EIN yet, you need to get the EIN for the trust FIRST, then apply for the LLC's EIN. I learned this the hard way when I tried to do everything at once. The IRS returned my application because I couldn't provide the owner's EIN in section 7b. The sequencing matters here - you have to establish the tax identity of the owner before you can properly document the relationship of the disregarded entity.

Has anyone successfully completed this through the online application portal? I tried but got stuck at the "Who owns the LLC?" question. There's no option for "trust" or "partnership" - just individuals and existing corporations. Do I seriously have to use the paper form and wait weeks for processing?

I've been dealing with this exact scenario for my practice and wanted to add some clarification on the responsible party requirements. The IRS actually issued updated guidance in 2016 (Rev. Proc. 2016-21) that addresses this specific situation. For disregarded entities owned by non-individuals, the responsible party must be an individual who has "significant control" over the owning entity. This means: - For a trust-owned LLC: Use a trustee (not a beneficiary) - For a partnership-owned LLC: Use a general partner or managing member - For a corporation-owned LLC: Use an officer, director, or controlling shareholder The key is that this individual must have authority to make decisions for the owning entity. You're not claiming to be the owner - you're identifying yourself as the controlling person of the actual owner. Also, make sure to include a brief explanatory statement with your paper application describing the ownership structure. Something like: "Single-member LLC owned by [Name of Trust/Partnership], disregarded entity for federal tax purposes." This helps prevent processing delays. The paper route is definitely your best bet here. The online system hasn't caught up with these complex structures yet.