When applying for EIN for self-directed IRA, do I select sole ownership and apply EIN using the Tax Payor's Name?

[Ramlal]

When applying for EIN for self-directed IRA, do I select sole ownership and apply EIN using the Tax Payor's Name?

I am told the TP has to file 990T. 

[sjrcpa]

The IRA Custodian/Trustee has to file. They already have an EIN.

Why aren't they preparing the 990-T?

[Ramlal]

I have been preparing TP's taxes, and he wants me to prepare 990T for the IRA. In order to prepare 990T for the IRA, I need an EIN. I want to know whether to select a sole proprietorship or LLC when applying EIN.

[sjrcpa]

Probably trust.