{"id":"court_ctb_1604_31","court":"CTB","case_no":"22-50073","doc_number":1604,"sub_number":31,"doc_type":"EXHIBIT","filed_date":"2023-03-27","title":"Exhibit 31 | | | Case 22-50073 | Doc 1604-31 | Filed 03/27/23 | | | Entered 03/27/23 14:12:10 | Page 2 of | |","summary_zh":null,"summary_en":null,"body_en":"## **Exhibit 31**\n\n| | | Case 22-50073 | Doc 1604-31 | Filed 03/27/23 | | | Entered 03/27/23 14:12:10 | Page 2 of | |\n|--|--|---------------|-------------|----------------|---|--|---------------------------|-----------|--|\n| | | | | | 3 | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n| | | | | | | | | | |\n\nForm SS-4 (Rev. 12-2017)\n\n## Do I Need an EIN?\n\n3\n\nFile Form SS-4 if the applicant entity does not already have an EIN but is required to show an EIN on any return, statement, or other document.1 See also the separate instructions for each line on Form SS-4.\n\n| IF the applicant | AND | THEN | | |\n|----------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------|--|--|\n| Started a new business | Does not currently have (nor expect to have)
employees | Complete lines 1, 2, 4a-8a, 8b-c (if applicable), 9a,
9b (if applicable), and 10-14 and 16-18. | | |\n| Hired (or will hire) employees,
including household employees | Does not already have an EIN | Complete lines 1, 2, 4a-6, 7a-b (if applicable), 8a,
8b-c (if applicable), 9a, 9b (if applicable), 10-18. | | |\n| Opened a bank account | Needs an EIN for banking purposes only | Complete lines 1-5b, 7a-b (if applicable), 8a, 8b-c
(if applicable), 9a, 9b (if applicable), 10, and 18. | | |\n| Changed type of organization | Either the legal character of the organization or its
ownership changed (for example, you incorporate a
sole proprietorship or form a partnership)2 | Complete lines 1-18 (as applicable). | | |\n| Purchased a going business3 | Does not already have an EIN | Complete lines 1-18 (as applicable). | | |\n| Created a trust | The trust is other than a grantor trust or an IRA
trust4 | Complete lines 1-18 (as applicable). | | |\n| Created a pension plan as a
plan administrator5 | Needs an EIN for reporting purposes | Complete lines 1, 3, 4a-5b, 9a, 10, and 18. | | |\n| Is a foreign person needing an
EIN to comply with IRS
withholding regulations | Needs an EIN to complete a Form W-8 (other than
Form W-8ECI), avoid withholding on portfolio assets,
or claim tax treaty benefits6 | Complete lines 1-5b, 7a-b (SSN or ITIN optional),
8a, 8b-c (if applicable), 9a, 9b (if applicable), 10,
and 18. | | |\n| Is administering an estate | Needs an EIN to report estate income on Form 1041 | Complete lines 1-6, 9a, 10-12, 13-17 (if applicable),
and 18. | | |\n| Is a withholding agent for
taxes on non-wage income
paid to an alien (i.e.,
individual, corporation, or
partnership, etc.) | Is an agent, broker, fiduciary, manager, tenant, or
spouse who is required to file Form 1042, Annual
Withholding Tax Return for U.S. Source Income of
Foreign Persons | Complete lines 1, 2, 3 (if applicable), 4a-5b, 7a-b (if
applicable), 8a, 8b-c (if applicable), 9a, 9b (if
applicable), 10, and 18. | | |\n| Is a state or local agency | Serves as a tax reporting agent for public assistance
recipients under Rev. Proc. 80-4, 1980-1 C.B. 5817 | Complete lines 1, 2, 4a-5b, 9a, 10, and 18. | | |\n| Is a single-member LLC (or
similar single-member entity) | Needs an EIN to file Form 8832, Classification
Election, for filing employment tax returns and | Complete lines 1-18 (as applicable). | | |\n| | excise tax returns, or for state reporting purposes®, or
is a foreign-owned U.S. disregarded entity and needs
an EIN to file Form 5472, Information Return of a 25%
Foreign-Owned U.S. Corporation or a Foreign
Corporation Engaged in a U.S. Trade or Business
(Under Sections 6038A and 6038C of the Internal
Revenue Code) | | | |\n| Is an S corporation | Needs an EIN to file Form 2553, Election by a Small
Business Corporation® | Complete lines 1-18 (as applicable). | | |\n\nFor example, a sole proprietorship or self-employed former plan, or is required to file excise, employment, alcohol, tobacco, or firearms returns, must have an EN. A partnership, REMC (real estate mortgage investment conduit), nonprofit organization (church, club, etc.), or famers' cooperative must use an EIN for any tax-related purpose even if the entity does not have employees.\n\n ? However, do not apply for a new EN if the existing entity only (a) changed its business name, (b) elected on Form 8832 to change the way it is taxed (or is covered by the default rules), or (c) terminated its partnership status of the total interests in partnership capital and profits were sold or exchanged within a 12month period. The EIN of the terminated partnership should continue to be used. See Regulations section 301.6109-1(d)(2)(ii).\n\n3 Do not use the EIN of the prior business unless you became the \"owner\" of a corporation by acquiring its stock.\n\n4 However, grantor trusts that do not file using Opiled to that are required to file Form 90-T, Exempt Organization Business Income Tax Return, must have an EIN. For more information on grantor trusts, see the Instructions for Form 1041.\n\n5 A plan administrator is the person or group of persons specified as the administrator by the instrument under which the plan is operated.\n\n6 Entities applying to be a Qualified Internediary (QI) need a QI-EIN even if they already have an EIN. See Rev. Proc. 2000-12.\n\n7 See also Household employer on page 4 of the instally of the reasons, for ether reasons, for example, hired employees.\n\n8 See Disregarded entities on page 4 of the instructions for details on completing Form SS-4 for an LLC.\n\n9 An existing corporation that is electing or revoking S corporation status should use its previously-assigned EIN.","body_zh":null,"key_entities":[],"ecf_references":[],"word_count":1488,"status":"published","published_at":"2023-03-27 00:00:00","created_at":"2023-03-27","updated_at":"2026-07-07 07:53:23"}