Generally, businesses need a new EIN when their ownership or structure has changed. The information below provides answers to frequently asked questions about changing your EIN.
Sole Proprietors
You will be required to obtain a new EIN if the following statements are true.
- You are subject to a bankruptcy proceeding.
- You incorporate.
- You take in partners and operate as a partnership.
- You purchase or inherit an existing business that you operate as a sole proprietorship.
To apply, refer to "How to Apply for an EIN."
You will not be required to obtain a new EIN if the following statements are true.
- You change the name of your business.
- You change your location and add other locations.
- You operate multiple businesses.
Corporations
You will be required to obtain a new EIN if the following statements are true.
- A corporation receives a new charter from the secretary of state.
- You are a subsidiary of a corporation using the parent's EIN or you become a subsidiary of a corporation.
- You change to a partnership or a sole proprietorship.
- A new corporation is created after a statutory merger.
To apply, refer to "How to Apply for an EIN."
You will not be required to obtain a new EIN if the following statements are true.
- You are a division of a corporation.
- The surviving corporation uses the existing EIN after a corporate merger.
- A corporation declares bankruptcy.
- The corporate name or location changes.
- A corporation chooses to be taxed as an S corporation.
- Reorganization of a corporation changes only the identity or place.
Partnerships
You will be required to obtain a new EIN if the following statements are true.
- You incorporate.
- Your partnership is taken over by one of the partners and is operated as a sole proprietorship.
- You end an old partnership and begin a new one.
- 50 percent or more of the ownership (measured by interests in capital and profits) changes hands within a 12 month period.
To apply, refer to "How to Apply for an EIN."
You will not be required to obtain a new EIN if the following statements are true.
- The partnership declares bankruptcy.
- The partnership name changes.
- You change the location of the partnership or add other locations.
Estates
You will be required to obtain a new EIN if the following statements are true.
- A trust is created with funds from the estate (not simply a continuation of the estate).
- You represent an estate that operates a business after the owner's death.
To apply, refer to "How to Apply for an EIN."
You will not be required to obtain a new EIN if the following statement is true.
- The administrator, personal representative, or executor changes his/her name or address.
Trusts
You will be required to obtain a new EIN if the following statements are true.
- One person is the grantor/maker of many trusts
- A trust changes to an estate
- A living or intervivos trust changes to a testamentary trust
- A living trust terminates by distributing its property to a residual trust
To apply, refer to "How to Apply for an EIN ."
You will not be required to obtain a new EIN if the following statements are true.
- The trustee changes.
- The grantor or beneficiary changes his/her name or address.
Additional Resources
- Publication 334, Tax Guide for Small Business (PDF)
- Publication 15, Circular E, Employers Tax Guide (PDF)
- Publication 15 A, Employer's Supplemental Tax Guide (PDF)
- Publication 542, Corporations (PDF)
- Publication 541, Partnerships (PDF)
- Publication 950, Introduction to Estate and Gift Tax (PDF)
- Publication 559, Survivors, Executors and Administrators (PDF)
- Publication 1635, Understanding Your EIN (PDF)
Information courtesy of the Internal Revenue Service
