What Happens If I Need to Make Changes After My EIN is Assigned?
It depends on what type of changes, because some changes will result in you needing to obtain a new EIN number. Generally, businesses need a new EIN number if the business structure has changed. For example, you convert your LLC to a corporation.
The IRS also requires you to obtain a new EIN number if you form:
- A new (separate from your current) LLC with more than one owner (Multi-member LLC) is formed under state law.
- A new LLC with one owner (Single Member LLC) is formed under state law and chooses to be taxed as a corporation or an S corporation.
- A new LLC with one owner (Single Member LLC) is formed under state law, and has an excise tax filing requirement for tax periods beginning on or after January 1, 2008 or an employment tax filing requirement for wages paid on or after January 1, 2009.
When would I not need to obtain a new EIN number?
You will not have to obtain a new EIN number if you make the following changes to your current LLC:
- The LLC name or location changes
- You report income tax as a branch or division of a corporation or other entity, and the LLC has no employees or excise tax liability
- An LLC that already has an EIN chooses to be taxed as a corporation or as an S corporation
If none of the changes to your LLC require you to obtain a new EIN number, and you have not filed your first tax return, you must still notify the IRS of the changes. The IRS asks that you send a letter, on company letterhead (if available) providing the name and Social Security Number of the owner(s) of the LLC. Be sure to include the LLC's complete name, EIN, and mailing address so the IRS can correctly identify your IRS account. Identify the information that has changed (LLC name, removal or addition of owners, address/location of the LLC).
All LLC name change requests should be mailed to:
Internal Revenue Service
IRS-Stop 343G
Cincinnati, OH 45999
All other changes should be mailed to the IRS based on the state the entity's principal business, office or agency is located.
| Business State | IRS Mailing Address |
|---|---|
| Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia or Wisconsin | Internal Revenue Service Stop 343G Cincinnati, OH 45999 |
| Alabama, Alaska, Arkansas, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming, or any place outside of the United States | Internal Revenue Service M/S 6273 Ogden, UT 84201 |
The IRS will send a letter confirming receipt of your updated information. If you not received the confirmation letter within 60
days, you should mail a copy of the original letter, annotated "Second Request", to the appropriate address listed above.
How do I Cancel My EIN?
The IRS cannot cancel your EIN. Once an EIN has been assigned to your LLC, it becomes a permanent Federal taxpayer identification number. Even if you have never used your EIN to file Federal tax returns, your specific EIN is never reused or reassigned to another business entity. Your EIN will still belong to the LLC it is assigned to and can be used at a later date, should the need arise.
If your LLC has been assigned an EIN and you determine you do not need the EIN (the new business never started up, for example), the IRS can close your EIN business account.
To close your EIN account, your will need to send letter that includes the complete legal name of the LLC, the EIN, the business address and the reason you wish to close your account. If you have a copy of the EIN Assignment Notice that was issued when your EIN was assigned, include that with your letter. Mail the letter to:
Internal Revenue Service
Cincinnati, Ohio 45999