Instructions for Schedule F (Form 1040)
taxmap/instr/i1040sf-004.htm#TXMP1d69ed44Enter on line D the employer identification number (EIN) that was issued to you on Form SS-4. Do not enter your SSN. Do not enter another taxpayer's EIN (for example, from any Forms 1099-MISC that you received.)
If you do not have an EIN, leave line D blank.
You need an EIN only if you have a qualified retirement plan or are required to file employment, excise, alcohol, tobacco, or firearms returns, or if you are a payer of gambling winnings. If you need an EIN, see the Instructions for Form
SS-4.
taxmap/instr/i1040sf-004.htm#TXMP67ab5124If you are a sole owner of an LLC that is not treated as a separate entity for federal income tax purposes, you may have an EIN that was issued to the LLC (and in the LLC's legal name) if you are required to file employment tax returns and certain excise tax returns. However, you should
enter on line D only the EIN issued to you and in your name as the sole proprietor of your farming
business.
If you do not have such an EIN, leave line D blank. Do not enter on line D the
EIN issued to the LLC.
taxmap/instr/i1040sf-004.htm#TXMP5a72fd0dSingle-member LLCs that are disregarded as entities separate from their owner for federal tax purposes are required to file employment tax returns using the LLC's name and employer identification number (EIN) rather than the LLC owner's name and EIN. Single-member LLCs not previously needing an EIN may need to obtain an EIN for the payment and reporting of these taxes. For more information, see the Instructions for Form
SS-4.
taxmap/instr/i1040sf-004.htm#TXMP60dfbfeeEnter on line D the EIN issued to the estate, trust, or partnership.