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Whose tax identification number to I use to report income earned by the receivership estate? By Davidson, Peter* Q: I know this has come up before, but whose tax identification number do I use to report income earned by the receivership estate? A: If you were appointed receiver for a tax reporting entity — a corporation, a partnership, a limited liability company or a limited liability partnership — or have been appointed receiver for assets belonging to such an entity, you should use that entity’s tax identification number. If the entity in receivership will not provide you with its tax identification number and you cannot locate it from review of tax returns or other documents, you should submit an IRS Form SS-4 (Application for Employer Identification Number) and obtain and use a new tax identification number. Similarly, if you are receiver for assets belonging to an individual, you should report any income on that individual’s social security number. Never use your own social security number or the tax identification of your property management company or any other entity helping you administer the estate. *PETER A. DAVIDSON, an attorney with Rein Evans & Sestanovich LLP located in Los Angeles, is a receiver and an attorney who specializes in representing receivers in state and federal court. |