a husband/wife sole proprietorship who file taxes using ssn, would have to apply for an EIN in order to fill out the 5500 EZ info, yes?

http://www.elite.net/~runner/jennifers/yes.htm

Ha...ha.

As WDIK notes, the answer is "yes." But I don't think anything is going to happen if they don't get a number and you use the Social on the 5500-EZ. I've certainly seen it done.

Interestingly -- the last time I filed with a SSN the IRS sent the client a letter assigning a tax id to the sole proprietor.

when was the last time you have seen it done?

Well, I remember chiding an accountant for using the social, within the last couple of years. It was the least of their worries and I never got too involved so I can't say for sure if it ever caused a problem. In any event it's not fatal.

The instructions to line 2b of the 5500-EZ say "do not enter your social security number." Also, the 5500-EZ instructions state that "generally, the Form 5500 series return/reports and some of the related schedules are open to public inspection."

On a sidenote, the instruction to certain attachments of Form 5500 state that because of privacy concerns the inclusion of a social security number may result in the rejection of the filing.

Suffice it to say that IRS/DOL don't like SSN in the EIN boxes. If you enter data contrary to the instructions, the best that can come of it is that the IRS/DOL happen to overlook it. But, as they say, YPYMYTYC*.


* -- you pays your money, you takes your chances