Or. Admin. R. 150-305-0011 - Business Entity Identification Requirements

150-305-0011
Business Entity Identification Requirements

(1) As used in this rule:

(a) “Entity” means a foreign or domestic:

(A) Corporation;

(B) Nonprofit corporation;

(C) For profit or nonprofit unincorporated association;

(D) Business trust;

(E) Partnership;

(F) Limited liability company; or

(G) Sole proprietorship that

(i) Employs at least one employee;

(ii) Is subject to an Oregon tax program other than personal income tax; or

(iii) Is otherwise required by federal law to have an FEIN.

(b) “Federal Employer Identification Number (FEIN),” also known “Employer Identification Number (EIN)” and “Identification Number,” means the identifying number assigned to an entity by the Internal Revenue Service.

(2) All tax returns, refund claims, applications, registrations, records, requests for information, reports, and other documents or communications filed with the Department of Revenue by an entity must include a Federal Employer Identification Number for the entity where requested.

(3) Federal Employer Identification Numbers are used by the Department of Revenue as a part of providing expeditious and practicable administration of the tax laws by the department, including but not limited to use in the issuance of tax refunds, allocation or application of incoming payments, and the administration of the revenue and tax laws of this state.