MFI is O if no filing requirements; B if filing requirements.
Loc-Cd
Input the valid two-digit EIN prefix for the campus. See
IRM 21.7.13.2.4.
Contents
Note:
The last two positions of the field display the Area Office Code (00).
Name-Ctrl
The Name Control is the first four characters of the LLC name. Follow corporate name control rules if “the” is the first word in the LLC name. See
IRM 21.7.13.5.2.6.
Primary Name
The Primary Name is the name of the LLC as it appears on the articles of organization by the state.
-
Delete the word “the” , unless it is followed by only one word.
-
Otherwise, do not modify the LLC’s name.
-
Do not abbreviate, change symbols, or change “and” to “&”
-
The ampersand (&) and the hyphen (-) are considered valid characters in the Primary Name line.
-
Suffixes such as LLC, LC, and PLLC (or LLP for a limited liability partnership) indicate a limited liability company and are input with the LLC’s name.
Note:
Do not add an LLC suffix to the name line if one is not present.
Sort Name
The Sort Name is the doing business as (DBA) name, if it is different from the true or legal name.
Note:
If the taxpayer supplies a member’s name and there is not a DBA name, enter the individual’s name followed by the abbreviations, mbr or single (or sole) mbr. Never input LLC name in the sort line. SeeIRM 21.7.13.7.3.6.4.2, for input information.
In-Care-of- Name
The In-Care of Name is the name of the member or single member if it is provided and was not used as the Sort Name.
Exception:
If the Primary Name is identical to the In-Care-of-Name, this field is not required.
-
If another entity is listed as a member (e.g., a trust, a corporation, another LLC or a partnership), enter it as the In-Care-of-Name followed by mbr or single (or sole) mbr.
-
If the Primary Name is identical to the In-Care-of-Name, this field is not required.
Mail-Street-Or-Foreign-City/Zip
See
IRM 21.7.13.7.3.7.2.
Mail-City/State/Zip Or-Foreign Country
See
IRM 21.7.13.7.3.7.3.
Location-Street- Address
See
IRM 21.7.13.7.3.7.4.
Location-City/State/Zip
See
IRM 21.7.13.7.3.7.5.
LLC>IND
Information from Line 8b is used to populate the LLC>IND field on CC ESIGN. Valid entries are:
S – Single Member LLC or
M – Multi Member LLC.
Filing Requirements
See
IRM 21.7.13.5.4.2.
FYM
The fiscal year month (FYM) is the month in which the fiscal year ends for the multi-member LLC. If there is no FYM indicated, default to “12”
Reminder:
A single member LLC does not need an FYM.
XREF-TIN-Type
The cross reference TIN type is used to identify if the number is an EIN, a SSN or an ITIN.
Enter the number:
• 0 for SSN/ITIN, or
• 2 for EIN
Exception:
Form SS-4 applications (mailed/faxed) with a received date of May 13, 2019 and subsequent cannot list an entity (EIN) as the responsible party. The responsible party must be an individual with a valid SSN/ITIN. Therefore the X-REF-TIN-Type will be 0.
SSN/ITIN/EIN
The SSN/ITIN or EIN is located on Line 7b of the Form SS-4 .
See
IRM 21.7.13.3.2.7
for important information on foreign entities/persons.
Exception:
Form SS-4 applications (mailed/faxed) with a received date of May 13, 2019 and subsequent cannot list an entity (EIN) as the responsible party. The responsible party must be an individual with a valid SSN/ITIN.
Notice-Information-Cd
If a notice other than a CP 575 is required, input the appropriate code.
See
IRM 21.7.13.7.3.13
for a complete list of codes.
Business-Operational-Date
The date the entity began doing business.
See
IRM 21.7.13.3.2.3.
Wages-Paid- Date
If the business has employees, the date the business began paying its employees.
See
IRM 21.7.13.3.2.4.
Number and Type of Employees
The number of employees (if any). If “other” employees and Line 14 are “yes” , assign Form 944 filing requirements.
Reason Applied
The reason applied (Form SS-4, Line 10) is used when the MFI is B or O.
See
IRM 21.7.13.7.3.20
for a complete list of Reason Applied Codes.
Phone
The 10 digit telephone number of the business owner, if provided.
Prior-EIN
If the MFI is B and the taxpayer applied for an EIN for either this or another business, enter Y in this field.
Business Location County and State
County and State where business is located
See
IRM 21.7.13.7.3.24.
Type of Entity
Type of Entity Remarks
Form SS-4, Line 9a
See
IRM 21.7.13.7.3.25.
Reason for Applying Message
Form SS-4, Line 10
See
IRM 21.7.13.7.3.26.
Principal Business Activity Checkbox
Form SS-4, Line 16
See
IRM 21.7.13.7.3.27.
Principal Business Activity Remarks
Form SS-4, Line 16
See
IRM 21.7.13.7.3.28.
Principal Merchandise Sold or Service
Form SS-4, Line 17
See
IRM 21.7.13.7.3.29.
Prior EIN
Form SS-4, Line 18
See
IRM 21.7.13.7.3.30.
Remarks
See
IRM 21.7.13.7.3.23
for required input information.