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Form SS-4 & Employer Identification Number (EIN)

Question: Under what circumstances am I required to change my employer identification number (EIN)?

Answer:

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).

Additional Information:


Category: Small Business, Self-Employed, Other Business
Subcategory: Form SS-4 & Employer Identification Number (EIN)

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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224