| Changes in Organization or Ownership 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 or corporation 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 or add locations
-
You elect to be taxed as an S corporation.
The above list is not all-inclusive. To find out when you should not
apply for a new EIN, refer to Employer Identification Numbers (EIN) - Do You
Need a New EIN? |
