a***i
发帖数: 1517 | 1 如果成立single-member LLC，作为pass-through entity报税，还有必要申请EIN吗？
还是说用自己的社保号就可以了？
另外用自己的社保号可以开公司银行账户吗？
谢谢。 | t******k
发帖数: 553 | | T***t
发帖数: 181 | 3 如果 single member LLC 没有雇员的话，申请时IRS不会给你EIN的。但是你有了EIN后
（比如从 multi member降为 single member LLC， 或以前有过雇员）, 原来的EIN
应该也可以用。
IRS 网页上的原话 Taxpayer Identification Number
For federal income tax purposes, a single-member LLC classified as a
disregarded entity generally must use the owner's social security number (
SSN) or EIN for all information returns and reporting related to income tax.
For example, if a disregarded entity LLC that is owned by an individual is
required to provide a Form W-9, Request for Taxpayer Identification Number
and Certification, the W-9 should provide the owner’s SSN or EIN, not the
LLC’s EIN.
A single-member LLC that is a disregarded entity that does not have
employees and does not have an excise tax liability does not need an EIN. It
should use the name and TIN of the single member owner for federal tax
purposes. However, if a single-member LLC, whose taxable income and loss
will be reported by the single member owner, nevertheless needs an EIN to
open a bank account or if state tax law requires the single-member LLC to
have a federal EIN, then the LLC can apply for and obtain an EIN. |
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