Three roles, different authority
The IRS says nominees cannot apply for an EIN and should not be listed on Form SS-4. If a nominee handled state formation, identify the actual responsible party before applying. A job title or a name on formation papers does not settle the control question.
Nominee
Limited authority during formation, with little or no control over the entity’s assets.
Do not use the nominee in place of the responsible party.
Responsible party
The person who ultimately owns or controls the entity, or exercises ultimate effective control, including over its funds and assets.
For a non-government applicant, identify an individual, not a company.
Third-party designee
A named individual authorized to answer SS-4 completion questions and receive the newly assigned EIN.
The authorization requires the signature area and ends when the EIN is assigned and released to the designee.
Being a preparer or designee does not by itself establish ultimate control. If another company owns the LLC, use the separate ownership and control-chain guide to trace the facts to a person. This page organizes the resulting document handoff.
A four-part handoff for your preparer
This is an EINForeigner preparation aid, not an IRS-required packet. Record document references and questions in a private file; do not place SSNs, ITINs or a completed SS-4 on a public page.
Identify the applicant
Keep the LLC’s exact legal name and state formation record together. Separate the applicant LLC from the service that formed it.
Record: document name, date and private storage location.Explain the actual control
Note who can direct the LLC and the disposition of its funds. Reference the operating agreement or other relevant authority; flag a conflict rather than guessing a name.
Record: proposed individual, control facts and missing evidence.Separate each person’s permission
Write down the former formation helper, the proposed responsible party and any intended SS-4 designee as separate roles. Review any designee authorization and signature on the current official form.
Record: role, task and authorization to review. For signature details, use the existing signature guide.Mark the handoff ready or unresolved
Keep a reviewer, review date and open-question list. If the responsible party is unresolved, resolve the facts before applying. A completed checklist is not IRS approval.
Record: ready for form preparation / unresolved, with the next document needed.
Fictional example: formation finished, control still to document
Harbor Example LLC was formed using a service whose employee had only formation authority and no control over the LLC’s assets. The owner, Lena, now directs its funds under the operating agreement.
The handoff separates the employee’s former role from Lena’s control evidence. A different preparer, Theo, may be considered for a properly completed designee authorization; that task does not make Theo the responsible party.
If Lena’s authority is not documented, mark the handoff unresolved. These invented facts illustrate the process; they do not decide anyone’s actual status.
Keep the document trail in one place
Open the blank handoff record (TXT)Save and edit it privately. This page does not collect, upload or file the record. It contains document-reference fields, not taxpayer-ID fields.
Your next step depends on the application stage
Listing a nominee can disclose information to an unauthorized person, according to the IRS. Keep access to the application and confirmation limited to the people authorized for that task. If you cannot establish control, obtain qualified advice before choosing a name.
- IRS: Responsible parties and nominees — nominee definition, prohibition, correction and 60-day change rule; page updated August 22, 2026.
- IRS Instructions for Form SS-4 (December 2025) — lines 7a–7b, responsible-party definition and third-party designee scope and expiry.
Consulted November 1, 2026. Geography: U.S. federal EIN criteria. Unit: a person’s authority and application stage, not business counts. The checklist and example are our own explanatory aids, not IRS forms, new rules or territorial statistics.