IRS Guide
Responsible Party on EIN Guide
The responsible party on an EIN application must be an individual who controls the entity. For LLCs: managing member. For corps: officer. Cannot be another business.
Who Is It
Who Is the Responsible Party?
| Entity Type | Responsible Party | |-------------|-------------------| | Single-member LLC | The sole member | | Multi-member LLC | Managing member | | Corporation | Principal officer (president, CEO) | | Partnership | General partner | | Trust | Trustee | | Estate | Executor/administrator | | Nonprofit | President or principal officer |
Key rule: Must be an individual. Cannot be another LLC, corporation, or entity.
Rules
Responsible Party Rules
- Must be an individual — not a business
- Must control or manage the entity
- Must provide SSN, ITIN, or passport number on Line 7b
- Can be changed by filing Form 8822-B
- Must be updated within 60 days of a change
For non-residents: use your passport number on Line 7b. No SSN needed.
Frequently Asked Questions
Who is the responsible party on SS-4?
The individual who controls or manages the entity. For LLCs: managing member. For corps: principal officer.
Can a business be the responsible party?
No. The responsible party must be an individual person, not a business entity.
What ID does the responsible party need?
SSN, ITIN, or passport number. Non-residents use their passport number on Line 7b.
Can I change the responsible party?
Yes. File Form 8822-B with the IRS within 60 days of a change.
What if the responsible party is a non-resident?
Non-residents use their passport number instead of SSN on Line 7b of Form SS-4.
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