Can minors apply for a Federal Tax Identification Number (aka EIN) via IRS form W-9?

I live in New York State. Also, can the business be run by one single person?

Public Comments

1. No, not a minor.
2. For most cases, the Social Security Number is the Tax ID number. W-9 is a statement by which someone supplies their tax ID number to a payer that needs it. It is not an application for anything. A minor should not need an Employer ID number.
3. Form W-9 is used to report a company's EIN number to another entity such as a customer or vendor of the business in question. To apply for a EIN number you need to either fill out form SS-4 or fill out the online application on the IRS website. A minor should not need a EIN number, and I don't believe a person under the age of 18 can apply for a business license. A business can be run by a single person. Its called a sole proprietorship. It would probably need to be a very small business with no employees, however.