Can a minor taxpayer get an EIN?
· 1 min read
The IRS manual sets no minimum age for issuing an EIN to a taxpayer. When the taxpayer is a minor, the manual calls for information identifying both the minor and the parent or legal guardian. The IRS can disclose the assigned EIN to the parent or guardian after its normal verification procedures.
What to check
Start by identifying who is actually applying. A minor applying in their own name is a different situation from an LLC or corporation applying in its name. For an entity, confirm the responsible party and who can sign for the entity. The authority to form a business, enter contracts or open a bank account may depend on separate rules.
Example
A 16-year-old sole proprietor needs an EIN for a business license. Their guardian can contact the IRS to confirm the appropriate submission channel and how to provide the requested identifying information securely.
Before you proceed
- Determine whether the applicant is the minor or a separate entity.
- Confirm who can sign and what documentation establishes guardianship.
- Use the IRS instructions for the applicant's actual circumstances.
Can the guardian receive the minor's EIN?
Yes. The IRS manual permits disclosure to a parent or legal guardian after the applicable identity and authorization checks.
Related guides
- Which IRS number to call from abroad after getting an EIN
- Which EIN to use when a sole proprietor dies and the business continues
- How to revoke or withdraw a business Form 2848