According to the IRS, Corporations are required to obtain a new EIN when (1) a new charter is received from the secretary of state; (2) you change from a corporation to either a partnership or sole proprietorship; (3) after a statutory merger, a new corporation is formed; or (4) you either become a subsidiary of a corporation or are a subsiduary of a corporation using the parent corporation's EIN. Corporations do not have to obtain a new EIN if (1) they are a division of a corporation; (2) they declare bankruptcy; (3) the corporation's location or name changes; (4) a corporate reorgnaization only changes the corporation's identity or location; (5) after a corporate merger, the surviving corporation uses the existing EIN; or (6) if the corporation changes its status to an "S corporation."
WHAT IS THE EIN?
Also known as the Tax Identification Number (TIN), Federal Employer Identification Number (FEIN) or the Federal Tax Identification Number, the EIN is a unique nine-digit number assigned by the Internal Revenue Service (IRS) to business entities operating in the United States for the purposes of identification. When the number is used for identification rather than employment tax reporting, it is usually referred to as a TIN, and when used for the purposes of reporting employment taxes, it is usually referred to as an EIN. This website uses the latter term throughout.
At MyEIN.com, you will have your new EIN usually within 30-90 seconds and for $19.99 total cost!