{"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":"证物 31\n\n案号 22-50073　文件 1604-31　提交于 03/27/23　录入于 03/27/23 14:12:10　第 2 页，共\n\n表格 SS-4（2017年12月修订版）\n\n我是否需要 EIN？\n\n如果申请实体尚未拥有 EIN（雇主身份识别号），但被要求在任何纳税申报表、声明表或其他文件中出示 EIN，请提交表格 SS-4。1 另见表格 SS-4 各行的单独说明。\n\n如果申请人　并且　那么\n\n创办了新企业　目前没有（且预计不会有）雇员　填写第 1、2、4a-8a、8b-c（如适用）、9a、9b（如适用）以及 10-14 和 16-18 行。\n\n雇用（或将雇用）雇员，包括家政雇员　尚未拥有 EIN　填写第 1、2、4a-6、7a-b（如适用）、8a、8b-c（如适用）、9a、9b（如适用）、10-18 行。\n\n开设了银行账户　仅因银行业务需要 EIN　填写第 1-5b、7a-b（如适用）、8a、8b-c（如适用）、9a、9b（如适用）、10 和 18 行。\n\n变更了组织形式　组织的法律性质或所有权发生变更（例如，您将独资企业转变为公司或成立合伙企业）2　填写第 1-18 行（按适用情况）。\n\n收购了存续企业3　尚未拥有 EIN　填写第 1-18 行（按适用情况）。\n\n设立了信托　该信托非委托人信托或 IRA（个人退休账户）信托4　填写第 1-18 行（按适用情况）。\n\n作为计划管理人设立了养老金计划5　因申报目的需要 EIN　填写第 1、3、4a-5b、9a、10 和 18 行。\n\n属于为遵守 IRS（美国国家税务局）预扣税规定而需要 EIN 的外国人士　需要 EIN 以填写表格 W-8（表格 W-8ECI 除外）、避免投资组合资产被预扣税款，或主张税收协定待遇6　填写第 1-5b、7a-b（SSN 或 ITIN 为选填）、8a、8b-c（如适用）、9a、9b（如适用）、10 和 18 行。\n\n正在管理遗产　需要 EIN 以在表格 1041 上申报遗产收入　填写第 1-6、9a、10-12、13-17（如适用）和 18 行。\n\n属于向外国人（即个人、公司或合伙企业等）支付非工资收入的预扣税代理人　属于被要求提交表格 1042（外国人士美国来源收入年度预扣税申报表）的代理人、经纪人、受托人、管理人、承租人或配偶　填写第 1、2、3（如适用）、4a-5b、7a-b（如适用）、8a、8b-c（如适用）、9a、9b（如适用）、10 和 18 行。\n\n属于州或地方机构　根据 Rev. Proc. 80-4, 1980-1 C.B. 581 担任公共援助受益人的税务申报代理人7　填写第 1、2、4a-5b、9a、10 和 18 行。\n\n属于单一成员 LLC（有限责任公司，或类似的单一成员实体）　需要 EIN 以提交表格 8832（实体分类选择表）、提交就业税申报表和消费税申报表，或用于州级申报目的8；或者属于外资持有的美国被忽视实体，需要 EIN 以提交表格 5472（外资持股达25%的美国公司或从事美国贸易或业务的外国公司信息申报表，依据《国内税收法典》第 6038A 条和第 6038C 条）　填写第 1-18 行（按适用情况）。\n\n属于 S 公司　需要 EIN 以提交表格 2553（小型企业公司选择表）9　填写第 1-18 行（按适用情况）。\n\n例如，独资企业或自雇人士设立的计划，或被要求提交消费税、就业税、酒精、烟草或枪支申报表的，必须拥有 EIN。合伙企业、REMIC（不动产抵押贷款投资管道）、非营利组织（教会、俱乐部等）或农民合作社，即使没有雇员，也必须将 EIN 用于任何与税务相关的目的。\n\n2 但是，如果现有实体仅属于以下情况，请勿申请新的 EIN：(a) 变更其企业名称，(b) 在表格 8832 上选择变更其征税方式（或受默认规则管辖），或 (c) 合伙权益资本和利润的总权益在 12 个月内被出售或交换而导致合伙企业身份终止。已终止合伙企业的 EIN 应继续使用。见《联邦税收法规》第 301.6109-1(d)(2)(ii) 条。\n\n3 除非您通过收购公司股票成为该公司的“所有者”，否则请勿使用前企业的 EIN。\n\n4 但是，未采用备选申报方式且被要求提交表格 990-T（免税组织商业所得税申报表）的委托人信托，必须拥有 EIN。有关委托人信托的更多信息，见表格 1041 的说明。\n\n5 计划管理人是指运营该计划的文件中指定为管理人的个人或个人团体。\n\n6 申请成为合格中介机构（QI）的实体，即使已经拥有 EIN，也需要一个 QI-EIN。见 Rev. Proc. 2000-12。\n\n7 如因其他原因（例如雇用雇员），亦见说明第 4 页的“家政雇主”。\n\n8 有关为 LLC 填写表格 SS-4 的详细信息，见说明第 4 页的“被忽视实体”。\n\n9 选择或撤销 S 公司地位的现有公司应使用其先前分配的 EIN。","key_entities":[],"ecf_references":[],"word_count":1488,"status":"published","published_at":"2023-03-27 00:00:00","created_at":"2023-03-27","updated_at":"2026-08-23 13:24:08"}