How to Get a New EIN

When your business structure changes, so does your EIN.

All businesses are required to have an Employer Identification Number (EIN), also known as a Federal Tax Identification Number. These numbers are used to identify a business entity. It is only necessary to get a new EIN when a business structure has changed, such as a change to a sole proprietorship or partnership. Business name changes, location changes or expansions do not require a new EIN. An EIN can be obtained through the Internet, fax or mail.

Instructions

1. Determine whether your business needs to get a new EIN.

   Sole Proprietor

   If you are a sole proprietor and have become subject to a bankruptcy proceeding, recently incorporated, taken in partners or purchased or inherited an existing business, then you need to apply for a new EIN.

   Partnerships

   A partnership is required to obtain a new EIN if it incorporates, is taken over by one of the existing partners and operates as a sole proprietorship, or a new partnership is formed.

   Corporations

   Corporations are required to obtain a new EIN if they receive a new charter from the secretary of state, are a subsidiary of a corporation using the parent's EIN or change to a partnership or a sole proprietorship. After a statutory merger a new corporation is formed.

2. Visit the Internal Revenue Service (IRS) official website at www.IRS.gov and apply for a new EIN. Questions are asked via an online interactive application. The system will validate your answers and your EIN is immediately issued upon completion. Download and print a copy of the EIN confirmation notice for your records. The EIN can be used immediately for business purposes, however it can take as much as two weeks to become part of the IRS' permanent records. The online application is available Monday through Friday from 6 a.m. to 12:30 a.m. Eastern time, Saturday from 6 a.m. to 9 p.m. Eastern time and

   Sunday from 7 p.m. to midnight Eastern time.

3. Apply for a new EIN by phone, fax or mail if you can not access the Internet application. Call 800-829-4933 from the hours of 7 a.m. to 10 p.m. and an IRS assistant will provide you with an EIN over the phone. Download and print the Application of Employer Identification Number (Form SS-4) and mail or fax the completed form to the fax number or address for your specific state. State fax numbers and addresses are provided on the instruction page of the application. Provide your fax number to receive your EIN via fax within four days. Allow up to four weeks to receive EIN's for applications that are mailed.

References

• Internal Revenue Service: Do You Need a New EIN?
• The Company Corporation: When to Get a New EIN
• Small Business Notes: Do You Need a New EIN?