An EIN is required for:

• •

  Every partnership, corporation, estate, or trust (other than a trust whose income is taxed entirely to the grantor of the trust); and

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  Sole proprietors who pay wages to one or more employees; or who must file any pension or excise tax return.

EXCEPTION: Sole proprietors who do not meet the above conditions should use their SSNs as identification numbers.

The assigned EIN is used throughout the life of a reporting entity regardless of changes in trade name, corporate name, or business location. A new EIN is required when:

1. a. 

   A change in organization occurs as listed below:

   • •

     Sole proprietorship incorporates,

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     Sole proprietorship takes in partners and operates as a partnership,

   • •

     Partnership incorporates,

   • •

     Partnership is taken over by one of the partners and is operated as a sole proprietorship; or '

   • •

     Corporation changes to a partnership or to a sole proprietorship.

2. b. 

   A change in ownership occurs as listed below:

   • •

     An existing business is purchased or inherited and will be operated as a sole proprietorship,

   • •

     After the owner's death, a business will be operated by the estate, or

   • •

     An old partnership is terminated and a new partnership is begun.

Employers should use only one EIN. If an employer is using more than one EIN or asks which of two or more EINs to use, suggest that they contact an IRS Taxpayer Assistance Center for guidance. Taxpayer Assistance Center contact information is available from the IRS website.

EXCEPTION: Each of several affiliated corporations may have a separate EIN since each corporation is a separate reporting entity.