You need a new EIN when the ownership or legal structure of the business changes. You do not need one when only the name or the address changes. An EIN is never reissued or transferred, so the question is whether the IRS still sees the same entity. Its rules by entity type are below.
| Entity | New EIN needed | No new EIN needed |
|---|---|---|
| Sole proprietor | New EIN when you: incorporate; form a partnership; declare bankruptcy | No new EIN when you: change the business name or location; own several businesses |
| Corporation | New EIN when you: get a new charter from the secretary of state; are a subsidiary of a corporation; change to a partnership or sole proprietorship; merge and create a new corporation | No new EIN when you: change the name or location; declare bankruptcy; are a division of a corporation; survive a merger; choose S corporation taxation; convert at state level without changing the business structure |
| Partnership | New EIN when you: incorporate; have one partner take over and run it as a sole proprietorship; end the partnership and begin a new one | No new EIN when you: change the name or location; declare bankruptcy; have a change of ownership that does not end the partnership |
| LLC | New EIN when you: terminate the LLC and form a new corporation or partnership; own a single-member LLC that has to file employment or excise tax returns | No new EIN when you: change the name or location; convert a partnership to an LLC taxed as a partnership; elect to be taxed as a corporation or S corporation |
| Estate | New EIN when you: create a trust with funds from the estate; continue a business after the owner dies | No new EIN when you: change the name or address of the executor or administrator |
| Trust | New EIN when you: change to an estate; change a living trust to a testamentary trust; have a revocable trust become irrevocable | No new EIN when you: change the trustee, or the name or address of the grantor or a beneficiary |
If Only the Name Changes
A new business name does not change the EIN. You tell the IRS about it: a sole proprietor or single-member LLC writes to the IRS address where the tax return is filed, and a corporation or partnership marks the name change on its next return (Form 1120 or Form 1065) or writes to the same address if the return is already filed.
If the Address or Responsible Party Changes
The EIN stays the same. Report the change on Form 8822-B; a change of responsible party must be reported within 60 days. See changing your business address.
If You Do Need a New EIN
You apply the same way as the first time, on Form SS-4, free of charge. The IRS issues one EIN per responsible party per day. See how many EIN numbers you can have, or have the form prepared and filed through our EIN application service.
Source: IRS, When to get a new EIN. Checked October 2026.
