Pregunta Under what circumstances am I required to obtain a new employer identification number (EIN)? Respuesta If you already have an EIN, and the organization (structure) or ownership of your business changes, you may need to apply for a new number. Some of the circumstances under which a new number may be required are as follows: An existing business is purchased or inherited by an individual who'll operate it as a sole proprietorship. A sole proprietorship changes to a corporation or a partnership. A sole proprietorship files for bankruptcy under Chapter 7 (liquidation) or Chapter 11 (reorganization). A sole proprietorship establishes a pension, profit-sharing, or retirement plan. A partnership changes to a corporation. A corporation changes to a partnership. An individual owner of a sole proprietorship dies, and the estate takes over the business. This list isn't all inclusive. Please refer to Employer ID numbers. Información adicional Publication 1635, Employer Identification Number - Understanding Your EIN Do you need a new EIN? Form SS-4, Application for Employer Identification Number (PDF) Small business and self-employed tax center Categoría Small business, self-employed, other business Subcategoría Form SS-4 & employer identification number (EIN)
