Yes. The owner of a C corporation is actually not listed on the 1120 unless they have more than 20% equity. If you see http://www.irs.gov/pub/irs-pdf/f1120sg.pdf this lists schedule G and states "social security # if any". Note, if a distribution or dividend is made, the shareholder should have a TIN (Taxpayer Information Number) and might have to file a US Non-Resident Income Tax Return.
I hope this helps!
If you do not like this answer or disagree, please look at one of the other answers provided. It is not necessary for you to try prove this answer is "wrong" or something with which you do not agree. This is a free service for you based on limited facts. Nevertheless, many times you need to consult an attorney with the details to get actual advice specific to your concerns. Do not put too many details in your questions or comments because this makes the information public and could hurt you. Government Regulations contained in IRS Circular 230 regulate written communications about Federal tax matters, including e-mail, between us and our clients. This is another attempt by the government to limit your rights and to extend the control of government over individuals and businesses. Nevertheless, such communications are either opinions or other written communications. This is not an opinion. It is other written communication and was not written to be relied upon, by itself, to avoid any tax penalties. In order to receive assurances of protection from tax penalties from a written communication, you should get an opinion letter. If you would like to discuss an opinion letter relating to any matter, please contact me and I will explain what is involved and what it will cost.
I agree with my colleague.
The content of this answer has been prepared by Scott Legal Services, P.C. for general informational purposes only. It is not legal advice and should not be considered or relied upon as legal advice. Transmission or receipt of the content of this information does not create, nor is it intended to create, and receipt does not constitute, an attorney-client relationship. Because each matter involves differing facts, online readers should not act upon the content of this website without seeking legal advice.