chiefnanyaelbeneficiaryfaxtoirsnov152012notice
Post on 30-Oct-2014
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IRS MANUAL 21.7.13.2.2 - Grantor, owner or trustor may indicate Amish or Mennonite as the reason for not supplying as SSN or ITIN. An infant is the decendent of an estate or grantor, owner or trustor of a trust, guardianship, receivership or custodian ship that has yet to receive an SSN. Caution: Foreign individuals are not required to have an ITIN in order to receive an EIN. See IRM 21.7.13.3.2.7 for addition information.
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