What changes do NOT require a new EIN
- Change of registered agent
- Change of mailing address
- Adding or removing members in multi-member LLC (with conditions)
- Changing LLC name (file amendment, EIN stays)
- Moving to a different US state (foreign qualification, EIN stays)
What DOES require a new EIN
- Converting single-member LLC to multi-member (changes federal tax classification)
- Converting LLC to corporation
- Merging two LLCs into one new entity
- Forming a separate new LLC
- Owner change in single-member LLC (technically a new entity for tax purposes)
How to get a new EIN when needed
Same Form SS-4 fax process as the original. File new application referencing the new entity structure. Old EIN remains on the books until you formally close it (via Form 8869 or by simply ceasing to use it). New EIN gets issued in 8-10 business days.
How to close an old EIN
If you dissolve your LLC, the EIN becomes inactive automatically. You do not need to formally close it with the IRS. But you should file a final Form 5472 + 1120 for the year of dissolution. If you simply stop using an EIN without dissolving the LLC, the LLC may face administrative issues with the state.
Common myths
- "EINs expire after 10 years": False. EINs are permanent for the entity.
- "I need to renew my EIN annually": False. Annual reports are separate from EIN status.
- "My EIN was cancelled when I missed Form 5472": False. EIN persists; the IRS just penalizes you for non-filing.