Definition
RP is the natural person who controls the entity
The IRS defines the responsible party as the individual who ultimately owns or controls the entity, or who exercises ultimate effective control. It's a person, never another entity.
Deceased RP — code 115
Use the successor
When inheriting a business, the prior owner is not the RP for the new EIN application. The successor (executor, beneficiary, new owner) is the RP, with their own SSN/ITIN.
Expectation-setting
Only the IRS issues EINs. No service — formation operator, attorney, CPA, or EIN-resolution shop — issues EINs. What they sell is the labor of refiling SS-4 on your behalf, not a different outcome.
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Related codes