For the IRS mailing address to use if you are using a private delivery service, go to and enter “private delivery service” in the search box.


Qualified subchapter S subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for excise tax and reporting purposes.

QSubs and eligible single-owner disregarded entities must pay and report excise taxes (other than IRS Nos.

31, 51, and 117), register for most excise tax activities, and claim any refunds, credits, and payments under the EIN.

These actions can't take place under the owner's taxpayer identification number (TIN).

Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank.

You can help bring these children home by looking at the photographs and contacting 1-800-THE-LOST (1-800-843-5678) or you recognize a child. If you don't have an EIN, you may apply for one online.

If communications, air transportation, and indoor tanning services taxes are collected but not paid to the United States Treasury or are willfully not collected, the trust fund recovery penalty may apply. The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so.

A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an employee of a sole proprietorship, an accountant, or a volunteer director/trustee.

Pour plus d’informations sur le service, et pour créer votre compte en ligne (nécessaire), visitez Oui, deux types de réunions existent : la Visio Gratuite et la Visio Pro.