请注意：5月13日起，实施美国雇主身份识别号码（EIN）申请新规则

在美国，除极少数情形外（例如:个体户、一人拥有并且没有雇员的有限责任公司等），公司和其他机构都必须向税务局（IRS) 递交SS-4表格或在线申请雇主识别号码EIN。新规则要求在申请EIN时，需要提供该组织机构税务负责人（Responsible Party）的社会安全号码（SSN）或个人纳税识别号码（ITIN）。而且，并非任何一位有SSN或者ITIN的纳税个人都可以成为组织机构税务负责人，IRS对“Responsible Party”的官方定义如下：

“For entities with shares or interests traded on a public exchange, or which are registered with the Securities and Exchange Commission, “responsible party” is (a) the principal officer, if the business is a corporation, (b) a general partner, if a partnership, (c) the owner of an entity that is disregarded as separate from its owner (disregarded entities owned by a corporation enter the corporation’s name and EIN), or (d) a grantor, owner, or trustor if a trust.”

“For all other entities, “responsible party” is the person who has a level of control over, or entitlement to, the funds or assets in the entity that, as a practical matter, enables the individual, directly or indirectly, to control, manage or direct the entity and the disposition of its funds and assets. The ability to fund the entity or the entitlement to the property of the entity alone, however, without any corresponding authority to control, manage, or direct the entity (such as in the case of a minor child beneficiary), does not cause the individual to be a responsible party.”