You need a new EIN, in general, when you change your entity’s ownership or structure. You don’t need a new EIN if you just change your business name or address. Check your entity type to see when you need a new EIN. Home care recipients If you have an EIN as a sole proprietor or household employer, use that EIN for care you receive in your home. Don’t get a new EIN. Sole proprietors Get a new EIN if you: Incorporate Form a partnership Declare bankruptcy Purchase or inherit a business that you operate as a sole proprietor You don’t need a new EIN if you: Change your business name or locations Own multiple businesses Corporations (including tax-exempt organizations) Get a new EIN if you: Get a new charter for a corporation from the secretary of state Are a corporation’s subsidiary Change to a partnership or a sole proprietorship Merge and create a new corporation You don’t need a new EIN if you: Change your business name or locations Declare bankruptcy Are a division of a corporation Are the surviving corporation after a corporate merger Choose to be taxed as an S corporation Reorganize to change only your identity or location Convert at the state level and don’t change your business structure Partnerships Get a new EIN if you: Incorporate Take over a partnership to operate as a sole proprietor End a partnership and begin a new one You don’t need a new EIN if you: Change your name or locations Declare bankruptcy Form a new partnership after terminating one under IRC Section 708(b)(1)(B) Change ownership of 50% or more of the partnership within 12 months (See terminated partnerships under Treas. Reg. 301.6109-1) Limited liability company (LLC) Get a new EIN if you: Form a new single-member LLC and choose to be taxed as a corporation or S corporation Form a new single-member LLC and have to file excise or employment taxes Form a new multi-member LLC You don’t need a new EIN if you: Change your name or locations Report income tax as a branch or division of another entity and you don’t have employees or owe excise tax Convert a partnership to an LLC classified as a partnership Change your tax election to a corporation or S corporation Form a single-member LLC and don’t choose to be taxed as a corporation or S corporation and don’t have employees or owe excise tax Estates Get a new EIN if you: Create a trust with estate funds (not simply a continuation of the estate) Represent an estate that operates a business after the owner's death You don’t need a new EIN if you: Change your name or address and are the administrator, personal representative or executor Trusts Get a new EIN if you: Have many trusts and one person is the grantor or maker Change to an estate Change a living or intervivos trust to a testamentary trust Terminate a living trust by distributing its property to a residual trust You don’t need a new EIN if you: Change the trustee Change the grantor or beneficiary name or address Related Get an employer identification number Business name change Employer Identification Number, Publication 1635 (PDF)
