How to fill out Form SS-4 for an EIN when LLC is disregarded entity of a non-individual owner?

This is actually a common issue that comes up with disregarded entities. For your situations, here's how to approach it: For the LLC owned by a grantor trust: Since a grantor trust is essentially transparent for tax purposes (with the grantor being treated as the owner), you would list the grantor (the individual) as the responsible party on Form SS-4. The grantor is considered the true owner for tax purposes. For the LLC owned by a non-grantor trust, corporation, or partnership: You'll need to use the paper Form SS-4 rather than the online portal. The online system has limitations for these more complex arrangements. On the paper form, you should list an individual who is a trustee, officer, or partner of the owning entity as the responsible party. Then in Part 9 (Reason for Applying), explain the actual ownership structure. The key issue is that the IRS wants an actual person as the responsible party for liability and contact purposes, even when the true owner is not an individual. This is more about having a human point of contact than accurately reflecting the ownership structure.

After struggling with this exact issue last year, I finally found a solution through taxr.ai (https://taxr.ai). I was setting up multiple LLCs under a family partnership and kept hitting roadblocks with the responsible party requirements. The taxr.ai system actually helped analyze my specific situation and provided a step-by-step guide for completing Form SS-4 correctly. It showed me exactly how to handle the responsible party section while still properly documenting the non-individual ownership structure. They also provided templates for the explanatory statements needed for the paper application. Their document analysis caught a mistake I was about to make that would have resulted in the wrong tax treatment. Definitely worth checking out if you're dealing with complex entity structures.

Just wanted to update everyone - I tried taxr.ai for my complicated EIN situation and it was seriously helpful! I was creating an LLC owned by a family partnership and was completely stuck on the Form SS-4 responsible party issue. The document analysis picked up on specific language in my partnership agreement that affected how the responsible party should be designated. They provided exact instructions for both the paper and online application (turns out you CAN do this online with the right approach). Saved me hours of research and probably a rejected application. The guidance was super clear and specific to my exact situation. They also explained the tax implications of different choices I could make with the structure. Much more comprehensive than the general advice I was finding elsewhere.

If you're having trouble reaching the IRS to get this resolved, I'd recommend trying Claimyr (https://claimyr.com). I was in the same boat trying to figure out Form SS-4 for a complex entity structure, and I needed to speak directly with an IRS representative who could help with the specifics. After spending days trying to get through the normal IRS business line with no luck, I found Claimyr. They have this system that holds your place in the IRS phone queue and calls you when an agent is about to answer. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c The IRS agent I finally spoke with walked me through exactly how to complete the form for my disregarded LLC owned by a corporation. Turns out there are specific codes and notations they look for on these applications. Without that direct guidance, my application would have been rejected.

Ok I have to admit I was wrong about Claimyr. After my skeptical comment I decided to try it because I was desperate to get answers about my S-corp's disregarded LLC subsidiaries. The service worked exactly as described. I entered my number, they called me back when an IRS agent was about to pick up. No sitting on hold for 2+ hours! The IRS business division specialist I spoke with gave me exact instructions for my situation. For anyone else with this specific issue: I learned you need to list an officer of the parent company as the responsible party, then in Part 7, you need to put the parent company info. For the online application, the agent gave me specific wording to use in the "Other" sections that flags it properly in their system. Honestly can't believe how much easier this made the process. Will definitely use this again for any IRS calls in the future.

Something nobody has mentioned yet - make sure you're using the latest version of Form SS-4! I ran into issues because I downloaded an older version that had different instructions for disregarded entities. The 2025 version has updated guidance in the instructions about non-individual owners of disregarded entities. Also, keep in mind that if the grantor trust doesn't already have an EIN, you might need to get one for it first before applying for the LLC's EIN. The application will ask for the owner's EIN.

I set up a similar structure last year and found that the best approach was actually to call the IRS Business & Specialty Tax Line directly at 800-829-4933. They have specialists who deal with these exact situations every day. When I called, the agent explained that for disregarded entities owned by non-individuals, they have specific internal procedures. They had me list a trustee/officer as the responsible party but then note the actual ownership structure in Part 9. For the online system, they gave me specific verbiage to use in the "Other" field.

I dealt with this exact same issue when setting up an LLC owned by a family trust earlier this year. Here's what I learned through trial and error: For your grantor trust situation, you're right that it gets confusing because the SS-4 form seems to contradict itself. What worked for me was listing the grantor (the individual) as the responsible party in Part 3, then in Part 7a, I put the trust name and EIN. The key is understanding that for tax purposes, the grantor IS the owner of a grantor trust, so this approach is actually correct. For the non-grantor trust LLC, I had to use the paper form. I listed the trustee as the responsible party, but made sure to clearly explain the ownership structure in Part 9. I also included a brief attachment explaining that the LLC would be treated as a disregarded entity of the trust for tax purposes. One thing that really helped was keeping copies of everything and following up with a phone call about 2 weeks after mailing to confirm they received it and didn't need additional information. The IRS processing center I spoke with confirmed my approach was correct. The online system really isn't designed for these complex structures, so don't feel bad about having to go the paper route for the more complicated one.

I've been through this exact scenario multiple times as someone who helps set up entity structures for clients. The confusion around Form SS-4 for disregarded entities with non-individual owners is incredibly common, so don't feel bad about being stuck. Here's the key insight that often gets missed: the "responsible party" requirement is separate from the actual ownership structure. The IRS needs an individual for administrative purposes, but that doesn't change the tax treatment of your entities. For your grantor trust LLC: You're absolutely correct to list the grantor as the responsible party. Since grantor trusts are tax-transparent, the grantor is treated as the owner for all tax purposes anyway. Put the grantor's info in Part 3, and the trust details in Part 7a. For your non-grantor trust LLC: You'll definitely need to use the paper form. List a trustee as the responsible party, but make sure to include a detailed explanation in Part 9 about the actual ownership structure. I usually attach a brief letter explaining that the LLC will be disregarded for tax purposes and all items will flow through to the trust's return. Pro tip: When you mail the paper form, use certified mail so you have proof of delivery. The IRS processing can be slow, and having that tracking helps if you need to follow up. The online system's limitations are frustrating, but the paper process actually works quite well once you understand what they're looking for. The key is being clear about the distinction between the responsible party (administrative contact) and the actual owner (tax treatment).

I went through this exact same nightmare about 6 months ago when setting up an LLC owned by a revocable trust. The Form SS-4 instructions are honestly terrible for these situations - they make it seem impossible when it's actually pretty straightforward once you know the trick. What finally worked for me was understanding that the IRS has two completely separate concerns here: (1) who they can legally hold responsible and contact (must be an individual), and (2) how the entity should be taxed (based on actual ownership). These don't have to be the same person/entity. For your grantor trust LLC: List yourself as the grantor in Part 3 as the responsible party, then put the trust name and EIN in Part 7a. Since you're the grantor, you're already considered the tax owner anyway, so this aligns perfectly with how it'll be treated. For your non-grantor trust LLC: Paper form is your only real option here. I tried forcing it through the online system and just created more problems. Put a trustee as responsible party in Part 3, trust details in Part 7a, and then use Part 9 to clearly explain "LLC will be disregarded entity of [Trust Name], EIN [number]. All tax items will be reported on trust return." One thing that saved me a lot of hassle - I called the IRS processing center about 3 weeks after mailing to confirm receipt and make sure they didn't need anything else. Caught a small issue early that could have delayed things by months. The whole process is way more confusing than it needs to be, but once you get past the responsible party vs. owner confusion, it's actually pretty manageable.

I've been helping business owners navigate these exact Form SS-4 issues for years, and you're absolutely right that the instructions are confusing for non-individual ownership situations. Let me break this down in the simplest terms possible: **For your grantor trust LLC:** - Responsible Party (Part 3): You (the grantor) - your name and SSN - Part 7a: Trust name and trust EIN - Reason: Since grantor trusts are "transparent" for tax purposes, you're already considered the owner anyway **For your non-grantor trust LLC:** - Must use paper Form SS-4 (online won't work properly) - Responsible Party (Part 3): One of the trustees (individual person) - Part 7a: Trust name and trust EIN - Part 9: Add explanation like "LLC owned by [Trust Name] and will be treated as disregarded entity for tax purposes" The key insight everyone misses is that "responsible party" is just who the IRS can contact and hold accountable - it doesn't determine tax treatment. The actual ownership structure is what matters for taxes, and that goes in Part 7a. I always recommend mailing paper applications via certified mail and following up with a call to the Business & Specialty Tax Line (800-829-4933) after 2-3 weeks to confirm receipt. This catches any issues early and prevents months of delays. The online system limitations are frustrating, but once you understand what the IRS actually needs vs. what the form seems to be asking for, it becomes much clearer.

I've been a tax preparer for over 15 years and have helped dozens of clients through these exact SS-4 scenarios. The confusion you're experiencing is completely normal - the IRS form instructions really don't do a good job explaining how to handle disregarded entities with non-individual owners. Here's the clearest way to think about it: The IRS has two separate requirements that often get mixed up: 1. **Administrative requirement**: They need an individual person they can contact and hold responsible 2. **Tax classification requirement**: They need to know how the entity should be treated for tax purposes These are completely independent of each other. The responsible party doesn't have to be the tax owner. **For your grantor trust LLC**: This is actually the easier case. Since grantor trusts are ignored for tax purposes, you (the grantor) ARE the tax owner already. So putting yourself as the responsible party aligns with both the administrative and tax requirements. Use the online application - put yourself in Part 3, then the trust details in Part 7a. **For your non-grantor trust LLC**: Paper form is definitely required here. Put any trustee as the responsible party in Part 3, the trust info in Part 7a, and in Part 9 simply state: "LLC will be disregarded entity of [Trust Name]. All tax items will be reported on trust's Form 1041." Pro tip: After mailing, wait exactly 2 weeks then call 800-829-4933 and ask them to confirm receipt and flag any issues. This has saved my clients months of processing delays when small corrections were needed. The process seems more complicated than it is once you separate these two concepts in your mind.

I just went through this exact situation last month with an LLC owned by a family trust, and I want to echo what others have said about the responsible party vs. ownership distinction - that's the key breakthrough moment! One thing I learned that might help: when you're filling out the paper SS-4 for your non-grantor trust LLC, make sure the trustee you list as the responsible party is actually authorized to act on behalf of the trust. I initially listed a co-trustee who didn't have signing authority, and it caused a delay when the IRS tried to verify information. Also, for anyone considering the online vs. paper route - I actually found the paper process faster overall. Yes, you have to wait for mail processing, but I avoided all the back-and-forth corrections that seem common with online applications for complex structures. My paper application was processed in about 3 weeks with no issues. The certified mail suggestion is spot on too. I used USPS certified mail with return receipt, and having that proof of delivery was helpful when I called to check status. The IRS representative was able to immediately locate my application in their system. One last tip: keep a complete copy of everything you send, including any explanatory letters. When I called for status updates, they sometimes asked me to clarify specific details from my application, and having my exact wording handy made those conversations much smoother.

I went through this exact same situation about 8 months ago when setting up multiple LLCs for different trust structures, and I completely understand your frustration with Form SS-4. The instructions really don't make it clear how to handle these non-individual ownership scenarios. Here's what I learned after multiple attempts and conversations with IRS representatives: **For your grantor trust LLC:** You're on the right track. List yourself (the grantor) as the responsible party in Part 3 since you're treated as the owner for tax purposes anyway. Then put the trust name and EIN in Part 7a. The online application can actually work for this scenario - just make sure to select "Other" in the ownership structure dropdown and briefly explain it's a disregarded entity of a grantor trust. **For your non-grantor trust LLC:** Definitely go with the paper form. I wasted weeks trying to force this through the online system before giving up. List one of the trustees as the responsible party, making sure they have full authority to act for the trust. In Part 9, keep your explanation simple: "LLC will be treated as disregarded entity of [Trust Name], EIN [number]. All tax items will be reported on trust's Form 1041." The breakthrough moment for me was realizing that the "responsible party" is purely administrative - it's just who the IRS can contact and hold accountable. It doesn't change how your entity is taxed or who the actual owner is. One thing that really helped was calling the processing center about 2-3 weeks after mailing to confirm receipt and catch any issues early. Use certified mail so you have proof of delivery. The whole process took about 4 weeks total for my paper applications. Don't let the confusing instructions discourage you - once you understand what they're actually asking for versus what it seems like they're asking for, it becomes much more manageable!

I've been dealing with similar EIN applications for complex entity structures in my accounting practice, and I want to add a few practical points that might help streamline your process: **Document preparation tip:** Before filling out Form SS-4, gather all the relevant documents (trust agreements, LLC operating agreements, etc.) and highlight the key sections that define ownership and trustee authorities. This makes it much easier to complete the form accurately and helps if the IRS asks for clarification later. **For the grantor trust LLC:** When using the online application, I've found success by being very concise in the explanation fields. Something like "Disregarded entity of grantor trust - grantor is tax owner" usually works well. The online system seems to handle shorter explanations better than lengthy ones. **Timing considerations:** If you need the EINs urgently for bank account opening, consider applying for the grantor trust LLC online first (since that's typically faster) while simultaneously mailing the paper application for the non-grantor trust LLC. This way you can start some of your banking setup while waiting for the second EIN. **Follow-up strategy:** When calling to check on paper applications, have your complete mailing details ready (date sent, certified mail tracking number, etc.). The IRS representatives can locate applications much faster with this information, and you'll get better service. One last suggestion - keep detailed notes throughout the process. These entity structures tend to come up again for amendments, additional entities, or tax questions, and having a clear record of exactly how you handled the initial EIN applications saves time later.