Is Corporation Sole required to file for EIN (tax ID)?
We don’t want to get into area we are not experts. Always consult Tax attorney or CPA. What we understand is that there is no requirement to file for EIN. If you apply for EIN, you enter into a contract with the IRS under an SS-4 agreement. Most likely, the IRS will want you to file a Form 1023 Application for Recognition of Exemption.