IRS rules regarding whether a Limited Liability Company (LLC) is required to obtain a new EIN are extremely complicated. Consult the IRS for clarification of your particular circumstances, but a new EIN is required if: (1) a new Multi-member LLC is formed under state law; (2) A new Single-Member LLC, formed under state law, elects to be taxed as either an S corporation or a corporation; (3) A new Single-Member LLC, formed under state law, has excise tax filing requirements for periods on or after 1/1/2008 or employment tax filing requirements for wages paid on or after 1/1/09..
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.
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