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Change in Business Structure

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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 if:

  • 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.



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