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all right for this form ss4 tutorial I want to talk about Ein applications for non-us entities so one common question I get is always can a non-us company whether itamp;#39;s a corporation a partnership a trust can they obtain an EIN so a U.S tax ID number and the answer is absolutely yes right thereamp;#39;s just different procedures that you have to follow because you have non-us entities so Iamp;#39;m going to go through the ss4 and Iamp;#39;ve got a full example here of a non-us corporation and then also one slide here covering the the fact pattern that weamp;#39;re going to look at with the ss4 but also highlighting some of the general Ein application rules right so Ein applications Iamp;#39;ll just summarize for us entities first then weamp;#39;ll talk about non-us entities what are the options and then weamp;#39;ll look at the form so for U.S entities and this includes U.S Estates and trusts U.S entities with a U.S person thatamp;#39;s the responsible party is generally