Determining the IRS Number to use for your ISF Filing
The ISF Filing is a formal submission to CBP which is vital to Homeland Security and Border Protection. For all importations into the US, CBP identifies all Importers either by their Business EIN Number, or Social Security Number as the Importer of Record. The Importer of Record is the party which will be responsible to CBP for the importation of their goods. Proof of ID is also required to confirm the identity of the business or person using the EIN or SS#.
Tax ID # : Business EIN Number
If you are using your Business EIN #, provide your full business name and address that is registered with the IRS on file. One of the advantages of using the EIN number is that you may claim expenses, profits or losses at year end when filing your corporate taxes.
Tax ID # : Social Security Number
To import goods into the Unites States, you do not need to be a business or possess a EIN number. Individuals may use their Social Security Number as the Tax ID number to CBP. Individuals are to provide their name and address of residence in addition to their SS#.