No, you cannot change or swap an existing Employer Identification Number. An EIN is permanent: once the IRS assigns it to a legal entity, it stays with that entity forever and is never reissued to anyone else. What you can do depends on why you want the change. If your business has restructured, incorporated, or otherwise become a different legal entity, you apply for a brand-new EIN for that new entity. If the business is the same but the name, address, or responsible person has changed, you keep your existing number and notify the IRS of the update.
Knowing which bucket you fall into matters, because applying for a new EIN when you didn’t need one fragments your tax history, and failing to get one when you did need one leaves you filing under the wrong taxpayer.
When You Need a New EIN
The rule the IRS applies is simple in principle: when the legal entity responsible for paying taxes changes, the EIN changes with it. A restructuring creates what the agency treats as a new taxpayer, even if customers, employees, and signage stay identical. The specifics depend on your entity type.
Sole Proprietors
A sole proprietor needs a new EIN when incorporating, forming a partnership, or filing for bankruptcy. Bankruptcy creates a separate estate under Chapter 7 or Chapter 11, and that estate is its own taxable entity. The debtor’s Social Security number cannot serve as the estate’s identifier.
Corporations
A corporation needs a new EIN when it receives a new charter from the Secretary of State, creates a subsidiary, converts to a partnership or sole proprietorship, or merges into an entirely new corporation. A corporation that simply survives a merger, without a new entity forming, keeps its existing number.
Partnerships
A partnership needs a new EIN when it incorporates, when one partner takes over and continues as a sole proprietor, or when the old partnership ends and a new one begins. A change in the individual partners does not by itself require a new number, as long as the partnership continues rather than terminating and reforming.
Trusts and Estates
When a trust converts to an estate, typically after the grantor’s death, the estate needs its own EIN. The trust’s number cannot carry over, because the IRS views these as different entities with different tax reporting.
LLCs
LLCs cause the most confusion, because their tax treatment depends on the number of members and the elections they make. A single-member LLC that the IRS treats as a disregarded entity does not need its own EIN for income tax purposes if it has no employees and owes no excise taxes; the owner reports on their personal SSN or existing EIN. Many single-member owners still get an EIN because a bank or state agency asks for one, and that is fine.
The moment a single-member LLC adds a second member, it becomes a partnership for tax purposes and needs a new EIN. If an LLC terminates and the members form a new corporation or partnership, that new entity gets its own number. An existing LLC that only converts at the state level, without changing its underlying business structure, keeps its current EIN.
When You Keep the Same EIN
Plenty of changes feel significant but do not create a new legal entity, and applying for a new number in these situations only complicates your records. You keep your existing EIN when you:
- Change your business name, whether adopting a new legal name or adding a DBA.
- Move locations, open branches, or relocate to a new state under the same entity.
- Elect S corporation status, which is a tax election rather than a structural change.
- Declare bankruptcy as a corporation. Unlike a sole proprietor, a corporation in bankruptcy does not create a separate taxable estate and keeps filing under its existing EIN.
- Reorganize for identity or location only, changing the name or state of incorporation without altering the underlying structure.
- Survive a merger. Only a newly created entity in a consolidation needs a new number.
These are updates to information about an existing entity, not the birth of a new one. Keeping the same EIN preserves your tax history, banking relationships, and credit profile, so don’t apply for a fresh number unless the rules actually require it.
How to Update the IRS When You Keep Your EIN
If your business details change but the entity stays the same, tell the IRS. The method depends on what changed.
Name Changes
Corporations and partnerships report a name change by checking the designated name-change box on their annual return (Form 1120 or 1065). If the return for the current year has already been filed, send a signed letter to the IRS at the address where you filed. A corporation’s letter must be signed by a corporate officer; a partnership’s, by a partner. Sole proprietors write to the address where they filed their last return, signed by the owner or an authorized representative.
Address Changes
File Form 8822-B to report a change of business address. You can also notify the IRS by using the new address on your next return, sending a signed written statement, or calling the agency directly.
Responsible Party Changes
When the person who controls the business changes, such as a new CEO, managing partner, or trustee, file Form 8822-B within 60 days. The form requires the new responsible party’s name and their SSN, ITIN, or EIN. Missing the 60-day window does not force you into a new EIN, but it leaves IRS records inaccurate and creates friction the next time you need to deal with the agency.
Applying for a New EIN
Once you’ve confirmed your situation requires a new number, you’ll complete Form SS-4. Have your information ready before you start, because the online session cannot be saved.
The application asks for the entity’s legal name exactly as it appears on the charter or formation documents, and the name and taxpayer ID number of the responsible party. The responsible party must be an individual, not another business. For corporations, that is typically the principal officer; for partnerships, a general partner; for trusts, the grantor or trustee; for estates, the executor or administrator. You’ll also need a physical street address (not a P.O. box), the date the business started or was acquired, a description of its principal activity, and an estimate of employees in the first year.
The IRS online EIN application is free, and an approved application returns the number immediately. The system limits you to one EIN per responsible party per business day. Faxed SS-4s generally produce an EIN within four business days; mailed applications take about four weeks. The IRS no longer issues EINs by phone for domestic applicants. International applicants without a U.S. legal residence or place of business can call 267-941-1099 (not toll-free) to obtain one.
Tax Reporting When Your EIN Changes Mid-Year
Getting a new EIN partway through a calendar year splits your business into two taxpayers for the year, and payroll and information reporting have to reflect that.
Employees who transfer to the new entity generally receive two W-2s: one from the old entity through the changeover date and one from the new entity after. If you used more than one EIN on quarterly Form 941 filings during the year, report the additional EIN in box h of Form W-3. A successor employer who acquires substantially all the property of the predecessor may treat the predecessor’s wages as its own for the Social Security wage base and the Additional Medicare Tax withholding threshold, which prevents employees from having excess Social Security tax withheld just because payroll moved to a new EIN.
For information returns like Forms 1099-NEC and 1099-MISC, the predecessor and successor can agree to combined reporting, filing a single 1099 per payee that covers payments made under both EINs. The successor then files a separate statement with the IRS showing each entity’s name, address, EIN, and any federal income tax withheld by each. Without that agreement, each entity issues its own 1099s covering only its own payments.
Closing an EIN You No Longer Need
The IRS cannot cancel an EIN, but it can deactivate the account. The number stays permanently attached to the entity in federal records and is never reissued. To deactivate, send a letter to the IRS in Cincinnati that includes the entity’s complete legal name, the EIN, the business address, and the reason for closing, such as dissolution or cessation of operations. If you still have the original EIN assignment notice, include a copy.
The IRS will not close the account until all required returns have been filed and all taxes owed have been paid. Corporations that are formally dissolving must also file Form 966, Corporate Dissolution or Liquidation. Deactivating the EIN with the IRS is separate from dissolving the entity with your state’s Secretary of State. Both need to happen, and neither triggers the other automatically.