Do You Need a New EIN?

Sole Proprietors

You will be required to obtain a new EIN if the following statements are true. Refer to "How to Apply for an EIN."

• 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 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. Refer to "How to Apply for an EIN."

• 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 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. Refer to "How to Apply for an EIN."

• 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.  

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

Estates

You will be required to obtain a new EIN if the following statements are true. Refer to "How to Apply for an EIN."

• 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.

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. Refer to "How to Apply for an EIN."

• 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 the following statements are true.

• The trustee changes.
• The grantor or beneficiary changes his/her name or address.

Next:

• How to Apply for an EIN
• How Long Will it Take to Get a Number?
• EIN for E-Health Transactions
• Misplaced Your EIN?

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