I have own a Single Member LLC for my freelance consulting job. Is it OK if a friend, who is an unemployed H1B visa holder, use my EIN number to find temporary employment? Is it akin to sharing my SSN to another person thus making it a crime? My friend is willing to pay any taxes incurred by using my EIN. Will I be liable or subject to any future tax audit? If it's illegal, what will my best alternative to help my friend to find work? Can I add this person as a partner in my LLC even though he has an existing H1B from a different business so he can find other employment opportunities?