| Address: | 15 Maple Ave, Warwick, NY 10990, USA |
|---|---|
| Postal code: | 10990 |
| Phone: | (845) 986-2224 |
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1 A sole proprietor/sole proprietorship is an individual, and as such, is eligible for a single NPI number. The sole proprietor must apply for the NPI number using his or her own Social Security Number (SSN), not an Employer Identification Number (EIN) even if he/she has an EIN.
That could inadvertently create new ways to duck the tax man, making the economic substance doctrine newly relevant, said Chye-Ching Huang, deputy director of tax policy at the liberal Center for Budget and Policy Priorities.