--- type: court_doc id: "court_ctb_1604_31" court: "CTB" case_no: "22-50073" doc_number: 1604 doc_type: "EXHIBIT" filed_date: "2023-03-27" lang: "en" machine_translated: false url: "https://mubeitech.com/en/court/court_ctb_1604_31" json_url: "https://mubeitech.com/api/court/court_ctb_1604_31" --- # Guo Wengui / Miles Guo — bankruptcy case · EXHIBIT · ECF #1604-31 Exhibit 31 Case 22-50073　Doc 1604-31　Filed 03/27/23　Entered 03/27/23 14:12:10　Page 2 of Form SS-4 (Rev. 12-2017) Do I Need an EIN? File 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. IF the applicant　AND　THEN 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. 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. 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. 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). Purchased a going business3　Does not already have an EIN　Complete lines 1-18 (as applicable). Created a trust　The trust is other than a grantor trust or an IRA trust4　Complete lines 1-18 (as applicable). Created a pension plan as a plan administrator5　Needs an EIN for reporting purposes　Complete lines 1, 3, 4a-5b, 9a, 10, and 18. 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. 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. 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. 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. 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). 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) Is an S corporation　Needs an EIN to file Form 2553, Election by a Small Business Corporation®　Complete lines 1-18 (as applicable). For 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. ? 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). 3 Do not use the EIN of the prior business unless you became the "owner" of a corporation by acquiring its stock. 4 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. 5 A plan administrator is the person or group of persons specified as the administrator by the instrument under which the plan is operated. 6 Entities applying to be a Qualified Internediary (QI) need a QI-EIN even if they already have an EIN. See Rev. Proc. 2000-12. 7 See also Household employer on page 4 of the instally of the reasons, for ether reasons, for example, hired employees. 8 See Disregarded entities on page 4 of the instructions for details on completing Form SS-4 for an LLC. 9 An existing corporation that is electing or revoking S corporation status should use its previously-assigned EIN.