On May 13, 2019, the IRS will change its Employer ID number (EIN) application procedure by eliminating the ability of an entity to be the “responsible party” that applies for the EIN.  The responsible party that can apply for an EIN must have either a social security number (SSAN) or an international tax identification number (ITIN).  An ITIN is a number the IRS issues to non-U.S. residents.  Only people can have a SSAN or an ITIN so all applicants must be a person.