Sole Proprietors

You will be required to obtain a new EIN if any of the following statements are true.

• You are subject to a bankruptcy proceeding.
• You incorporate.
• You take in partners and operate as a partnership.
• You purchase or inherit an existing business that you operate as a sole proprietorship.

You will not be required to obtain a new EIN if any of the following statements are true.

• You change the name of your business.
• You change your location and/or add other locations.
• You operate multiple businesses.

Corporations

You will be required to obtain a new EIN if any of the following statements are true.

• A corporation receives a new charter from the secretary of state.
• You are a subsidiary of a corporation using the parent's EIN or you become a subsidiary of a corporation.
• You change to a partnership or a sole proprietorship.
• A new corporation is created after a statutory merger.

You will not be required to obtain a new EIN if any of the following statements are true.

• You are a division of a corporation.
• The surviving corporation uses the existing EIN after a corporate merger.
• A corporation declares bankruptcy.
• The corporate name or location changes.
• A corporation chooses to be taxed as an S corporation.
• Reorganization of a corporation changes only the identity or place.

Partnerships

You will be required to obtain a new EIN if any of the following statements are true.

• You incorporate.
• Your partnership is taken over by one of the partners and is operated as a sole proprietorship.
• You end an old partnership and begin a new one.  

You will not be required to obtain a new EIN if any of the following statements are true.

• The partnership declares bankruptcy.
• The partnership name changes.
• You change the location of the partnership or add other locations.
• A new partnership is formed as a result of the termination of a partnership under IRC section 708(b)(1)(B).
• 50 percent or more of the ownership of the partnership (measured by interests in capital and profits) changes hands within a twelve-month period (terminated partnerships under Reg. 301.6109-1).

Estates

You will be required to obtain a new EIN if any of the following statements are true.

• A trust is created with funds from the estate (not simply a continuation of the estate).
• You represent an estate that operates a business after the owner's death.

You will not be required to obtain a new EIN if any of the following statement is true.

• The administrator, personal representative, or executor changes his/her name or address.

Trusts

You will be required to obtain a new EIN if any of the following statements are true.

• One person is the grantor/maker of many trusts.
• A trust changes to an estate.
• A living or intervivos trust changes to a testamentary trust.
• A living trust terminates by distributing its property to a residual trust.

You will not be required to obtain a new EIN if any of the following statements are true.

• The trustee changes.
• The grantor or beneficiary changes his/her name or address.

References/Related Topics available from NRAI

• Tax Guide for Small Business
• Employers Tax Guide 
• Employer's Supplemental Tax Guide
• Corporations
• Partnerships
• Introduction to Estate and Gift Tax 
• Survivors, Executors and Administrators
• Understanding Your EIN
• Employer ID Numbers (EINs)

APPLY by Telephone Service
An authorized individual can obtain an EIN immediately by calling us at (888) 888-8888. The hours of operation are 9:00 AM. - 5:00 PM, Pacific time, Monday through Friday.

APPLY by FAX
Taxpayers can FAX the completed Form application to us after ensuring that the Form contains all of the required information. If it is determined that the entity needs a new EIN, one will be assigned using the appropriate procedures for the entity type. If the taxpayer's fax number is provided, a fax will be sent back with the EIN within five (5) business days.

APPLY by MAIL
The processing timeframe for an EIN application received by mail is five (5) weeks. Ensure that the Form contains all of the required information. If it is determined that the entity needs a new EIN, one will be assigned using the appropriate procedures for the entity type and mailed to the taxpayer.

This EIN is your permanent number and can be used after release for most of your business needs, including: opening a bank account; applying for business licenses; and filing a tax return by mail. However, no matter how you apply (phone, fax, mail, or online), it will take up to two weeks before your EIN becomes part of the IRS' permanent records. You must wait until this occurs before you can: file an electronic return, make an electronic payment, or pass an IRS Taxpayer Identification Number matching program.

Our on-line application is available 24/7.
 

Note: Important information for Single Member Limited Liability Companies (LLC) who have or will have employees within the next 12 months:

IRS regulations require a single member limited liability company that is (1) owned by one individual and (2) has or will have employees within the next 12 months to have two EINs. One EIN is assigned to the individual owner (as a sole proprietor) and one is assigned to the LLC. If you do not already have an EIN as a sole proprietor, you cannot use our on-line EIN application to apply for the LLC EIN. Please call us at (888) 888-8888 between 9:00 AM and 5:00 PM Pacific time and we will take your information for the two required EINs. We are sorry for the inconvenience, but these are the IRS rules.

APPLY ON-LINE NOW

References/Related Topic

• Privacy Act Statement and Paperwork Reduction Act Notice
• Frequently Asked Questions
• System Requirements
• State and Federal Online Business Registration
• Employer ID Numbers (EIN)