Learning care group ein: EIN 38-3261854 – Learning Care Group, Inc, Novi, Michigan
Do You Need an EIN (Employee Identification Number) Federal Tax ID
Almost all types of businesses need an Employer Identification Number (EIN). An EIN (which is also known as a Federal Employer Identification Number or FEIN) is issued by the IRS and is used to identify a business in much the same way as a Social Security Number (SSN) is used to identify an individual. Your EIN is required on your business tax returns, business tax account, and tax-related documents. It is also required by many banks, financial institutions, credit card companies, and vendors.
Note: A federal employment identification number (FEIN) is the same thing as an employer identification number (EIN). The only exception to this rule is when someone uses the abbreviation EIN to refer to a state tax identification number.
Some states require a separate state tax ID number; other states use the Federal Tax ID number.
CT Tip: Both your individual SSN and your business EIN are nine digits. But SSNs take the form 123-45-6789. In contrast, EIN numbers take the form 12-3456789.
Common names for the EIN include:
- Tax ID number
- Business Tax ID
- Business Taxpayer identifying number
- Business Taxpayer ID number
- Business Tax ID number
- Federal Business Tax ID
Does my business need a Federal Tax ID Number?
Nearly every form of business organization—including sole proprietorships, partnerships, corporations, LLCs, nonprofits, estates, and trusts—needs an EIN.
CT Tip: Although every business that has employees needs an EIN, the “Employer” label in “EIN” doesn’t mean a business has to have employees to need an EIN. For example, corporations, trusts, and partnerships need an EIN whether or not they have employees.
Corporations: If your business is a corporation, it will need an EIN. It doesn’t matter if it’s taxed as a C Corporation or an S Corporation. Also, if a business is an LLC or partnership that elects under the IRS “check-the-box” rules to be taxed like a C Corporation or S Corporation, it will need an EIN.
LLCs: If your LLC has two or more owners, it must have an EIN. This is true whether it accepts the default classification of being taxed as a partnership or it elects to be taxed as a corporation (including an S corporation). If an LLC has only one owner, the IRS disregards the LLC and all the income, loss and deductions are reported on the individual owner’s federal income tax return as if you were a sole proprietor.
Sole proprietors: If you run your business as a sole proprietor and you don’t have any employees, the IRS generally allows you to use your individual tax ID (e.g., SSN) as your FEIN. But you might want to get a business EIN – even if you don’t have to – for other reasons: It helps avoid embarrassment or delay in payment if a business lead or a customer wants an EIN (instead of SSN) to seal a deal or pay your invoice. Also, a bank might require an EIN to open a business checking account. For a sole proprietor, using an EIN instead of your SSN adds credibility.
It also helps protect the privacy of your SSN.
The IRS requires you to have an EIN, even though you’re a sole proprietor, if:
- You have a Keogh pension plan
- You have any employees
- You have to file excise tax returns (e.g. alcohol, tobacco, firearms)
I don’t have employees. Do I need an EIN?
Yes. Much like a Social Security number, the government uses your EIN (also known as a federal business tax ID number) to identify your business. Every corporation needs an EIN for taxes, even if you don’t have employees. Additionally, banks, credit card companies, and vendors will likely demand your EIN before transactions.
What information is required for an EIN?
When applying for your business EIN, you’ll need to provide certain information including the following:
- The legal name of the individual or entity for which the EIN is being requested, its address, and trade name (your “doing business as” DBA name, if you have one)
- Responsible party’s name and tax ID (generally a person with authority to control, direct, or manage your business and disposition of its assets and funds)
- Type of entity (e.
g., corporation, sole proprietor) and date your business was started or acquired - Reason for applying (e.g., starting a new business, hiring employees, acquiring an ongoing business, changing type of entity)
- The highest number of employees you expect in the next 12 months, whether you’ll pay employment taxes annually (if you qualify) or quarterly, and first date wages were paid
- If your business is an LLC, the IRS will ask for the number of members.
g., corporation, sole proprietor) and date your business was started or acquiredYou’ll also need to choose, from the list below, which best describes your principal business activity:
- Accommodation & food service
- Construction
- Manufacturing
- Finance & Insurance
- Health care & social assistance
- Retail
- Real estate
- Rental & leasing
- Transportation & warehousing
- Wholesale-agent/broker or Wholesale-other
- Other
How to apply for an EIN
If your business is based in the United States, you can apply for an EIN in one of three ways: online, by fax, or by mail.
An online application is the speediest: you get your EIN immediately. Fax takes several days and mail takes five to six weeks. Foreign businesses can apply via fax, mail or by phone (not a toll-free call). Get the details in our article How to Get an EIN (Employer Identification Number).
How to find your EIN if you’ve forgotten it
Your business EIN is the equivalent of an individual’s social security number. In the same way that you guard your social security number, you should take care to safeguard your EIN to reduce your risk of business identity theft. In fact, in its effort to reduce the risk of a taxpayer’s identifying number getting stolen, there is no automated look-up for EINs. However, the IRS has provided guidance on how to find your number if you’ve forgotten it. The IRS’s suggests that take these steps:
- Find the confirmation that the IRS sent when you applied for your EIN
- Contact your bank, state agency, or local agency if you supplied your number to open a bank account or obtain a business license
- Locate a previously filed tax return, which should have your EIN on it.
If these measures are not successful, you will need to contact the IRS directly to ask the IRS to search for your EIN number. You will need to provide identifying information. In addition, you must be a person that is authorized to receive the number on behalf of the business. For example, you must be a corporate officer of a corporation or a manager (or authorized member) of an LLC. If you provide the requisite identification and proper proof of authorization, the IRS employee will give you your EIN number over the phone.
Apply for an EIN Number
Apply For An EIN Number
EIN – Boy Scouts of America
Every unit will eventually need to have a checking account. Sometimes this gets confusing for the newly organized unit because financial institutions demand a federal tax number to open an account. Do not use your social security number for this purpose because all financial transactions are attributed to the individual unit leader providing their social security number.
This obviously could pose problems! Here are two approaches. We will start with the fastest method “Plan A.”
Plan A
Due to the charter agreement and tax laws, Units are “subordinate” to the chartered partner. Some chartered partners are willing to allow units to use their tax number so their unit will be able to obtain a checking account. If the chartered partner does not feel they can help you in this fashion, don’t worry; go to Plan B. If your chartered partner is a business, public school, or PTA/PTO go straight to plan B without presenting the Plan A concept.
Plan B
What follows are specific instructions for units (packs, troops, crews, ships, posts) to complete IRS form SS-4 (Application for Employer Identification Number). The responses listed below no longer match up line for line, but do provide typical SS-4 responses for the IRS site.
Line 1
Name of chartered organization (legal name of applicant) and unit designation; e.
g.: First United Methodist Church Pack/Troop 151.
Line 2
Normally not applicable
Line 3
“Care of” name (Unit treasurer, committee chairman, or chartered organization representative).
Lines 4, 4a
Mailing address, city, state, ZIP code.
Lines 5, 5a
Address, if different from Line 4.
Line 6
County and state.
Lines 7a, 7b
Name of the principal officer, grantor, or general partner (use chartered organization representative or committee chairperson, and their tax ID number. Please Note: If you do not have the chartered partner’s tax ID number, leave it blank).
Important. Before filling in Block 8a, Type of Entity, remember that the national office issues charters directly to local chartered organizations and not to units. Units should ask their chartered organization for permission to use their EIN if at all possible.
Block 8a Type of Entity
Most units will check one of three boxes:
a. “Church or church-controlled organization”, if chartered organization fits this description.
b. “Other nonprofit organization (specify)”, if unit is chartered to a nonprofit organization other than a church.
c. “Other (specify)”, if the chartered organization is not a church or other nonprofit organization – just put troop, pack, etc.
If your unit’s chartered organization has a GEN (Group Exemption Number) that the unit is permitted to use, put that number in this section. Note, however, that the Group Exemption Number used by BSA local councils may not be used by a unit.
Line 9
Check appropriate reason (one only) for applying. Most units will check banking purpose (specify) interest account, etc.
Line 10
Leave blank.
Line 11
Enter closing month of unit accounting year (most units will use charter expiration month).
Lines 12 & 13
Leave blank.
Line 14
Check “Other” and put “Youth program character development” or a similar statement.
Line 15
Put “N/A”
Line 16a
Check the appropriate box.
Lines 16b and c
As needed or leave blank.
Third Party Designee
Give the name and unit position of the contact person, such as the chartered organization representative or committee chairman.
Important: Remember that the tax-exempt status of a Scout unit is consistent with the tax status of the chartered organization. The employer identification number does not provide tax-exempt status.; it provides identification!
You will receive a letter from the IRS that includes your organization name and address, and your EIN. You also may receive other forms, such as Form 1023, Application for Recognition of Exemption, under Section 501(c)(3) of the IRS code.
Units should not use Form 1023 to apply for recognition of exemption. Among other reasons, this is due to the normally prohibitive cost, and the requirements for units to provide articles of incorporation or articles of organization with the application, annual Form 990 filings, minutes of meetings and annual audits, many other compliance items and penalties for non-compliance.
Filing Options
- File online at irs.gov
- Filing by mail the SS-4 (30-day turnaround). The mailing address is: Internal Revenue Service, Attention: EIN Operations, Philadelphia, PA 19255
- File by faxing the SS-4 (5-day turnaround). Be sure to request a fax back. The fax number is (215) 516-3990
- File by phone by calling (800) 829-4933 to “complete” Form SS-4
Care for a disabled person of group I, as well as for the elderly who need care, or who have reached 80 years of age, is carried out by a full-time student
General information
Compensation payment is established for a non-working able-bodied citizen who cares for a disabled citizen, regardless of the fact of their cohabitation and whether he is a member of his family.
Payment is made in respect of each disabled citizen to the assigned pension and is carried out during the entire period of care for him /
The payment is assigned and paid by the territorial body of the PFR that assigns and pays a pension to a disabled citizen.
Procedure
Submit an application to the PFR department that pays the disability pension
Download the application form
Submit the following documents:
- passport of a citizen of the Russian Federation;
- work book of a disabled citizen;
- statement of a disabled citizen on consent to care for him by a specific person;
- certificate from the educational organization confirming the fact of full-time education of the caregiver.
Get a pension
The payment is made together with the pension assigned to a disabled citizen.
Legislative acts on the topic
- Federal Law No. 181 “On the Social Protection of Disabled Persons in the Russian Federation”
- Decree of the President of the Russian Federation No. 1455 “On Compensatory Payments to Persons Caring for Disabled Citizens”
- Decree of the Government of the Russian Federation No. 397 “On the implementation of monthly payments to non-working able-bodied persons caring for disabled children under the age of 18 or disabled since childhood of group I”
- Federal Law No. 181 “On the social protection of disabled people in the Federation”
- Decree of the President of the Russian Federation No. 1455 “On compensation payments to persons caring for disabled citizens”
- Decree of the Government of the Russian Federation No. 397 “On the implementation of monthly payments to non-working able-bodied persons caring for disabled children under the age of 18 or disabled since childhood of group I”
397 “On the implementation of monthly payments to non-working able-bodied persons caring for disabled children under the age of 18 or disabled since childhood of group I”
Public services
Article prepared by the Government Portal
services.
Original article
For example, “Nanny is a childcare and childcare employee.” Moreover, the courses are designed for people who want to start working in an educational organization, for students of secondary educational organizations who want to acquire a profession. 
This program, “Organization of activities for the supervision and care of children of preschool age”, is aimed at studying the effective organization of education additional to the pedagogical procedure based on the requirements of the Federal State Educational Standard and is aimed at researching and improving professional employees for the supervision and care of children of preschool age. The professional retraining program was developed on the basis of: 
The number of attempts is not limited 
The more entries, the bigger the discount! 
You can study anytime, anywhere. The resulting document will not differ in any way from the documents issued during full-time study. 
You can pay with a bank card, as well as with electronic wallets or with a receipt at a bank or by mail. 
