Employer Identification Number

If you have an existing business or entity and already have a federal employer identification number ("FEIN"), there may be instances where you will need to apply for a new EIN.  Depending on the type of legal entity that you own and/or manage, different circumstances require you to apply for a new federal EIN.

When Does A Corporation Need A New EIN?

You will need a new federal employer identification number ("FEIN") if you fulfill any one (1) of the following:

• You change the legal structure from a corporation to a sole proprietorship or a partnership;

• You convert to a subsidiary of a corporation;

• You use the parent corporation's federal EIN even though you are a subsidiary;

• You receive new articles of incorporation; and/or

• You form another corporation after a statutory merger.

When Does A Limited Liability Company ("LLC") Need A New EIN?

You will need a new federal employer identification number ("FEIN") if you fulfill any one (1) of the following:

• You form a new LLC with one (1) member/owner (also known as a single member LLC) under state law and you choose to be taxed as a corporation or S corporation;

• You form a new LLC with one (1) member/owner (also known as a single member LLC) under state law and you have an employment tax filing requirement for wages paid on or after January 1, 2009 or you have an excise tax filing requirement for tax periods beginning on or after January 1, 2008; and/or

• You form a new LLC with more than one member/owner (also known as a multi-member LLC) under state law.

When Does A Partnership Need A New EIN?

You will need a new federal employer identification number ("FEIN") if you fulfill any one (1) of the following:

• You take over the partnership and run the business as a sole proprietorship;

• You change the partnership's legal structure and incorporate the business; and/or

• You terminate the partnership and start a new partnership.

When Does A Sole Proprietorship Need A New EIN?

You will need a new federal employer identification number ("FEIN") if you fulfill any one (1) of the following:

• You begin to set up a profit-sharing, retirement, or pension plan for your business;

• You inherit or purchase an existing business which you operate as a sole proprietorship;

• You change the legal structure of the business by filing articles of incorporation;

• You change the legal structure of the business by accepting a partner(s) and manage the business as a partnership; and/or

• You file for bankruptcy under Chapter 11 for reorganization or Chapter 7 for liquidation under the U.S. Bankruptcy Code.

When Does An Estate Need A New EIN?

You will need a new federal employer identification number ("FEIN") if you fulfill any one (1) of the following:

• You create a trust with the funds of an estate; and/or

• You are the representative of an estate that manages a business after the owner has passed away.

When Does A Trust Need A New EIN?

You will need a new federal employer identification number ("FEIN") if you fulfill any one (1) of the following:

• You are the grantor of multiple trusts;

• The revocable trust becomes an irrevocable trust;

• The living or intervivos trust becomes a testamentary trust upon the trustor's death;

• The living trust is terminated by distributing its property to a residual trust; and/or

• The trust becomes an estate.

Note that if you have more than one (1) trust, then every single trust must have its own federal employer identification number. However, if you have one (1) trust with multiple beneficiaries, then the trust will only need one (1) FEIN.

Does your existing legal entity need another federal EIN? Apply online now for a new EIN.