How can I obtain a tax identification number for a new company quickly so that I can file an initial beneficial ownership information report on time?

A reporting company must provide one of the following types of taxpayer identification numbers (TINs) on its BOI report if it has been issued a TIN: an Employer Identification Number (EIN); a Social Security Number (SSN); or an Individual Taxpayer Identification Number (ITIN). If a foreign reporting company has not been issued a TIN, it must provide a tax identification number issued by a foreign jurisdiction and the name of that jurisdiction. The Internal Revenue Service (IRS) offers a free online application for an EIN, which is provided immediately upon submission of the application. For more information, see “Taxpayer Identification Numbers (TIN)” at IRS.gov ( https://www.irs.gov/individuals/international-taxpayers/taxpayer-identification-numbers-tin ). For more information on Employer Identification Numbers specifically, and to access the EIN online application, see “Apply for an Employer Identification Number (EIN) Online” at IRS.gov ( https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online ). Most reporting companies should be able to use the EIN online application to apply for their EIN. However, there may be situations where a reporting company needs to file a Form SS-4, Application for Employer Identification Number ( https://www.irs.gov/pub/irs-pdf/fss4.pdf ), in order to obtain an EIN. In particular, if the responsible party for the applicant is a foreign person that does not have an SSN or ITIN, they will not be able to use the online application portal. For information about completing and submitting the Form SS-4 by mail for fax, see the Instructions to Form SS-4 ( https://www.irs.gov/instructions/iss4 ). For Forms SS-4 submitted by fax, applicants should generally receive their EIN in four business days. For Forms SS-4 submitted by mail, applicants should receive their EIN in four to five weeks. However, in some circumstances, it may take six to eight weeks to receive an EIN. Thus, in some limited circumstances, a reporting company with no other tax identification number may not be able to obtain its EIN by its BOI report filing deadline. A reporting company must report its tax identification number when reporting beneficial ownership information to FinCEN and, indeed, will be unable to submit its BOI report without including a tax identification number. In such circumstances, in addition to making all reasonable efforts to file its BOI report in a timely manner (including requesting all necessary information as early as practicable), the reporting company should file its report as soon as it receives its EIN. As a best practice, the reporting company may consider retaining documentation associated with its efforts to comply with the BOI reporting requirements in a timely manner.