Do you need a new

Employer Identification Number?

IRS.gov/EIN

Generally, businesses need a new EIN when their ownership or structure has changed. Although changing

the name of your business does not require you to obtain a new EIN, you may wish to visit the Business

Name Change page to nd out what actions are required if you change the name of your business. The

• 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.

• You change the name of your business.

• You change your location and/or add other locations.

• You operate multiple businesses.

You will be required to obtain a new EIN if any of 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.

You will not be required to obtain a new EIN if any of 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.

You will be required to obtain a new EIN if any of the following statements are true.

• You end an old partnership and begin a new one.

You will not be required to obtain a new EIN if any of the following statements are true.

• The partnership declares bankruptcy.

• The partnership name changes.

• You change the location of the partnership or add other locations.

• A new partnership is formed as a result of the termination of a partnership under IRC section 708(b)(1)(B).

• 50 percent or more of the ownership of the partnership (measured by interests in capital and prots)

changes hands within a twelve-month period (terminated partnerships under Reg. 301.6109-1).

Limited Liability Company (LLC)

An LLC is an entity created by state statute. The IRS did not create a new tax classication for the LLC when

it was created by the states; instead IRS uses the tax entity classications it has always had for business

taxpayers: corporation, partnership, or disregarded as an entity separate from its owner, referred to as a

“disregarded entity.” An LLC is always classied by the IRS as one of these types of taxable entities. If a

“disregarded entity” is owned by an individual, it is treated as a sole proprietor. If the “disregarded entity” is

owned by any other entity, it is treated as a branch or division of its owner. For more information on EINs for

• The administrator, personal representative, or executor changes his/her name or address.

Trusts

You will be required to obtain a new EIN if any of 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.

You will not be required to obtain a new EIN if any of the following statements are true.

• The trustee changes.

• The grantor or beneciary changes his/her name or address.