Change in Business Structure
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If you already have an
Employer Identification Number (EIN), you
may need to get a new one if either the
organization or ownership of your business
changes. If you incorporate a sole
proprietorship or form a partnership, you
must get a
new EIN. However, do not apply for a new EIN
- You change only the name of your business
- A partnership declares bankruptcy
- A corporation chooses to be taxed as an S corporation
- You elected on Form 8832 Entity Classification Election, to change
the way the entity is taxed, or
- You change the location of the partnership or add locations.
Note: If you are electing to be an S corporation, be
sure to file Form 2553, Election by a Small Business Corporation.