How to Cancel Your Federal Taxpayer ID
A federal taxpayer ID, also known as an Employer Identification Number (EIN), is a nine-digit number assigned by the Internal Revenue Service (IRS) to businesses that are required to file annual tax returns and other tax statements. Once an EIN has been assigned to a particular company it can never be reassigned to another business or used for any other business purpose. As such, the IRS permanently associates the EIN with the name of the business to which it was originally assigned. If you have an EIN that you no longer need, you may effectively cancel it by closing your business account with the IRS.
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Instructions
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Write a letter to the IRS requesting your business account be closed. State the reason for closing the account, the federal taxpayer ID, the complete legal name of the business and the physical address the business is listed under. Include the EIN Assignment Notice issued with the federal taxpayer ID if you still have a copy. This will make the process faster.
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Mail the letter requesting that your business account be closed to the IRS. Use the following address for this request:
Internal Revenue Service
Cincinnati, Ohio 45999 -
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Check the IRS "Closing a Business Checklist" to see if there are any other steps you need to take to cancel your federal business account. Find a link to the checklist in Resources.
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File a final business tax return with the IRS. You are required to file an annual return for the year your business account was closed. If you have employees, you must also file a final employment tax return. No matter the business type, the tax return form will have a check box near the top asking if this is a final return. Check this box.
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Tips & Warnings
If you ever wish to reopen your business using the same name, you will be able to reclaim your original canceled EIN without needing to file a request for a new EIN. Simply begin filing estimated taxes with the IRS using the original EIN to re-establish it.
