Form SS-4 & Employer Identification Number (EIN)
Question: Under what circumstances am I required to change my employer identification number (EIN)?
If you already have an EIN, and the organization (entity) or ownership of your business changes, you may need to apply for a new number.
Some of the circumstances under which a new number is required are as follows:
- An existing business is purchased or inherited by an individual who will operate it as a sole proprietorship.
- A sole proprietorship changes to a corporation or a partnership.
- A sole proprietorship files for bankruptcy under Chapter 7 (liquidation) or Chapter 11 (reorganization).
- A sole proprietorship establishes a pension, profit sharing, or retirement plan.
- A partnership changes to a corporation.
- A corporation changes to a partnership.
- An individual owner of a sole proprietorship dies, and the estate takes over the business.
This list is not all inclusive. Please refer to Employer ID Numbers (EINs).
- Tax Information for Businesses
- Publication 1635 (.pdf), Employer Identification Number - Understanding Your EIN
- Do You Need a New EIN?
- Form SS-4 (.pdf), Application for Employer Identification Number
Category: Small Business, Self-Employed, Other Business
Subcategory: Form SS-4 & Employer Identification Number (EIN)