taqu
Level 2

Business & farm

It appears you can get an EIN for an individual as a sole proprietor or for a disregarded entity.

 

See references below to IRS instructions to forms W-9 and SS-4. 

 

IRS instructions for form W-9 (https://www.irs.gov/pub/irs-pdf/fw9.pdf) page 4 under heading "Part I. Taxpayer Identification Number (TIN)", second and third paragraphs: 

 

If you are a sole proprietor and you have an EIN, you may enter either
your SSN or EIN.

 

If you are a single-member LLC that is disregarded as an entity
separate from its owner, enter the owner’s SSN (or EIN, if the owner has
one). Do not enter the disregarded entity’s EIN. If the LLC is classified as
a corporation or partnership, enter the entity’s EIN.

 

IRS instructions for form SS-4 (https://www.irs.gov/pub/irs-pdf/iss4.pdf) page 3:

Sole proprietor. Check this box if you file Schedule C, or
Schedule F (Form 1040) and have a qualified plan, or are required to
file excise, employment, alcohol, tobacco, or firearms returns, or are
a payer of gambling winnings. Enter your SSN or ITIN in the space
provided. If you're a nonresident alien with no effectively connected
income from sources within the United States, you don't need to
enter an SSN or ITIN.