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   Employer ID Numbers (EINs)  
From : Internal Revenue Service
Small Business >
Employer ID Numbers (EINs)
An Employer Identification Number (EIN) is also known as a Federal Tax Identification Number, and is used to identify a business entity. Generally, businesses need an EIN. You may apply for an EIN in various ways, and now you may apply online .

You must check with your state to make sure you need a state number or charter.

Employer ID Numbers (EIN) - Do You Need an EIN?
You will need an EIN if you answer "Yes" to any of the following questions. For your convenience, clicking on the "Yes" option will take you directly to How to apply for an EIN.

Additionally, if you provide health insurance for your employees, you may need a National Standard Employer Identifer (NSEI) for your electronic health transactions.

Employer ID Numbers (EIN) - Do You Need a New EIN?
Generally, businesses need a new EIN when their ownership or structure has changed. Although changing the name of your business does not require you to obtain a new EIN, you may wish to visit the Business Name Change page to find out what actions are required if you change the name of your business. The information below provides answers to frequently asked questions about changing your EIN.

Sole Proprietors
You will be required to obtain a new EIN if the following statements are true. Refer to "How to Apply for an EIN."

  1. You are subject to a bankruptcy proceeding.
  2. You incorporate.
  3. You take in partners and operate as a partnership.
  4. You purchase or inherit an existing business that you operate as a sole proprietorship.
  5. You will not be required to obtain a new EIN if the following statements are true.You change the name of your business.
  6. You change your location and add other locations.
  7. You operate multiple businesses.

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

  1. A corporation receives a new charter from the secretary of state.
  2. You are a subsidiary of a corporation using the parent's EIN or you become a subsidiary of a corporation.
  3. You change to a partnership or a sole proprietorship. ]
  4. A new corporation is created after a statutory merger.
  5. You will not be required to obtain a new EIN if the following statements are true.
  6. You are a division of a corporation. 
  7. The surviving corporation uses the existing EIN after a corporate merger. 
  8. A corporation declares bankruptcy. 
  9. The corporate name or location changes. 
  10. A corporation chooses to be taxed as an S corporation. 
  11. Reorganization of a corporation changes only the identity or place.

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

  1. You incorporate.
  2. Your partnership is taken over by one of the partners and is operated as a sole proprietorship.
  3. You end an old partnership and begin a new one.
  4. 50 percent or more of the ownership (measured by interests in capital and profits) changes hands within a 12-month period.
  5. You will not be required to obtain a new EIN if the following statements are true.
  6. The partnership declares bankruptcy.
  7. The partnership name changes.
  8. You change the location of the partnership or add other locations.

Estates
You will be required to obtain a new EIN if the following statements are true. Refer to "How to Apply for an EIN."

  1. A trust is created with funds from the estate (not simply a continuation of the estate).
  2. You represent an estate that operates a business after the owner's death.
  3. You will not be required to obtain a new EIN if the following statement is true.
  4. The administrator, personal representative, or executor changes his/her name or address.

Trusts
You will be required to obtain a new EIN if the following statements are true. Refer to "How to Apply for an EIN."

  1. One person is the grantor/maker of many trusts.
  2. A trust changes to an estate.
  3. A living or intervivos trust changes to a testamentary trust.
  4. A living trust terminates by distributing its property to a residual trust.
  5. You will not be required to obtain a new EIN if the following statements are true.
  6. The trustee changes.
  7. The grantor or beneficiary changes his/her name or address.

 
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