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The entry to this item is the contact person's email address and will be placed in the "Email address" box on Form 1096.
1099 General Instructions
1096 Payer Instructions
Who must file. The name, address, and TIN of the filer on this form must be the same as those you enter in the upper left area of Forms 1097, 1098, 1099, 3921, 3922, 5498, or W-2G. A filer is any person or entity who files any of the forms shown in line 6 above.
Enter the filer's name, address (including room, suite, or other unit number), and TIN in the spaces provided on the form.
K. Filer's Name, Identification Number, and Address
The TIN for filers of information returns, including sole proprietors and nominees/middlemen, is the EIN. However, sole proprietors and nominees/middlemen who are not otherwise required to have an EIN should use their SSNs. A sole proprietor is not required to have an EIN unless he or she has a Keogh plan or must file excise or employment tax returns. See Pub. 583, Starting a Business and Keeping Records.
The filer's name and TIN should be consistent with the name and TIN used on the filer's other tax returns. The name of the filer's paying agent or service bureau must not be used in place of the name of the filer.
For a single-member LLC (including a foreign LLC with a U.S. owner) that is disregarded as an entity separate from its owner under Regulations section 301.7701-3, enter the individual's name only on the first name line and the LLC's name on the second name line. For the TIN, enter the individual's SSN (or EIN, if applicable). If the LLC is a corporation, partnership, etc., enter the entity's EIN.
If you do not have an EIN, you may apply for one online. Go to Irs.gov and under Online Services click on Apply for an Employer Identification Number (EIN) Online. You may also apply by calling 1-800-829-4933 or by faxing or mailing Form SS-4, Application for Employer Identification Number, to the IRS. See the Instructions for Form SS-4 for more information.
Please refer to the official IRS instructions. The foregoing is provided for your convenience and should not be relied upon when completing the form.
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