How To

Instructions on how to do various things.

HOW TO: Getting a Foreign EIN with 98 Prefix

August 1, 2024

SOURCE: https://sedm.org/getting-a-foreign-ein-with-98-prefix/ Used with permission Employer Identification Numbers are often required to open business accounts at financial institutions. They are…

HOW TO: How to Change the Status of a TIN

July 21, 2024

1. Introduction The status of a Taxpayer Identification Number is controlled by the following regulation: 26 CFR § 301.6109-1 –…

HOW TO: How to Aver Your Status as a Fourteenth Amendment “nonresident alien”

July 21, 2024

Source: Non-Resident Non-Person Position, Form #05.020, Section 11.1; https://sedm.org/Forms/05-MemLaw/NonresidentNonPersonPosition.pdf 1. Introduction Those claiming “nonresident alien” status must invoke it properly…