This article was written by Jennifer Mueller, JD. Jennifer Mueller is an in-house legal expert at wikiHow. Jennifer reviews, fact-checks, and evaluates wikiHow's legal content to ensure thoroughness and accuracy. She received her JD from Indiana University Maurer School of Law in 2006.
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Whether you run a sole proprietorship or have your business organized as a partnership, limited liability company (LLC), or corporation, if you have employees you likely have an employment identification number (EIN). This number is essentially like your business's Social Security number, and you need it to file federal, state, and local taxes. However, since you don't really use it all that often, it can be easy to misplace. Luckily, it's fairly simple to locate an EIN if you lose it. Your EIN identifies your company forever. However, it is possible to change it or to close your business account with the IRS entirely if you've dissolved your business.[1]
Steps
Locating a Lost EIN
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1Look for your initial confirmation notice. When you originally applied for an EIN, the IRS would've sent you a confirmation notice in the mail. Your EIN will be on this confirmation notice, along with the information you provided.[2]
- You will likely find this notice with your business's organization documents.
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2Check in your business's financial or tax records. You would have needed to provide your EIN when you opened a bank account for your business, applied for any business loans, or paid federal, state, or local taxes. If you can find any of these documents among your business's records, you'll likely be able to find your EIN.[3]
- If you have a business bank account, you may also be able to call or visit a bank branch to get your EIN. Just explain the situation and provide whatever information they require to verify your identity.
Tip: You may also have had to provide your EIN on license applications. If your EIN isn't on the license itself you can contact the agency that issued the license and ask them.
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3Call the IRS to look up your EIN. If you aren't able to find your EIN in your business's records, the IRS can help you. Call the Business & Specialty Tax Line at 1-800-829-4933. Let the agent who answers the phone know that you've lost your business's EIN.[4]
- The agent will ask you a series of questions to verify your identity and confirm that you're authorized to receive the business's EIN from the IRS.
Changing Your EIN
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1Determine if you need to get a new EIN. Your EIN is assigned to your business forever. Generally, you have no reason to change it unless the ownership or structure of your business changes. Merely changing names or changing the type of goods or services you provide does not necessitate a new EIN.[5]
- If your business is organized as a sole proprietorship and you have an EIN, you are required to get a new EIN if you filed for personal bankruptcy, because your business is not considered separate from you as an individual.
- If your business was a partnership and you incorporated the business, you would need a new EIN because you changed the business structure. The partnership ended and a corporation was created.
Tip: You can use the same EIN for multiple businesses, as long as they have the same structure and ownership.
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2Send written notification of a business name change. If you change the name of your business, but the ownership and structure remain the same, you don't need a new EIN. However, you do need to notify the IRS in writing if the legal name of your business has changed. The way you notify the IRS depends on how your business is structured. If you have an LLC, go by how your business is taxed (as a corporation or as a partnership).[6]
- If your business is a sole proprietorship, write to the address where you filed your return. Include your EIN, your business's previous name, and your business's new name.
- If your business is organized as a corporation, mark the appropriate name change box of your corporation's tax return and enter the new name. If you've already filed your tax return, you can send a written notification the same as a sole proprietor.
- If your business is organized as a partnership, you can mark the name change box on your tax return or send a written notification to the address where you last filed your taxes.
Tip: Any request for a business name change must be signed by someone who is authorized to change the business's name, such as a sole proprietor, partner, or corporate officer.
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3Apply for a new EIN. If you've changed the ownership or structure of your business, it has become a new business entity and requires a new EIN. Go to https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online and click the blue button that says "Apply Online Now" to get started.[7]
- When you apply for your EIN online using the IRS website, you'll get your number immediately. Write it down and keep it in a safe place.
- The IRS's online application service is only available Monday through Friday from 7:00 a.m. to 10:00 p.m. ET.
Canceling an EIN
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1File any closing tax returns that are due. An EIN stays with your business forever to identify that business entity and cannot be canceled. However, you can close the business account associated with that EIN. Before you can do so, however, you must make sure all tax returns for the business have been filed and any outstanding tax bills have been paid.[8]
- Essentially, as long as you still have business with the IRS, the IRS isn't going to close your business account.
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2Draft a letter to close your business account with the IRS. Write a brief letter to the IRS stating that you want to close the business account associated with your EIN. Include the complete legal name of your business, your business's EIN, your business's address, and the reason you want to close the business account.[9]
- There are a few reasons you might want to close a business account with the IRS. For example, if you requested an EIN for a business and then never ended up stating that business up, it would make sense to close the business account.
- If you operated a business under that EIN, you might be better off simply leaving the business account open. If you started another business later, you'd be free to use the same EIN as long as it had the same ownership and structure.
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3Mail your letter to the correct IRS address. Before you mail your letter, make a copy of it for your records. Then send it using certified mail with return receipt requested so you'll know when the IRS receives your letter.[10]
- Address your letter to Internal Revenue Service, Cincinnati, OH 45999.
Tip: If you have a copy of your original EIN confirmation notice, include that along with your letter for more efficient processing of your request.
References
- ↑ https://www.sba.gov/business-guide/launch-your-business/get-federal-state-tax-id-numbers
- ↑ https://www.irs.gov/businesses/small-businesses-self-employed/lost-or-misplaced-your-ein
- ↑ https://www.irs.gov/businesses/small-businesses-self-employed/lost-or-misplaced-your-ein
- ↑ https://www.irs.gov/businesses/small-businesses-self-employed/lost-or-misplaced-your-ein
- ↑ https://www.irs.gov/businesses/small-businesses-self-employed/do-you-need-a-new-ein
- ↑ https://www.irs.gov/businesses/business-name-change
- ↑ https://www.irs.gov/businesses/small-businesses-self-employed/how-to-apply-for-an-ein
- ↑ https://www.irs.gov/businesses/small-businesses-self-employed/canceling-an-ein-closing-your-account
- ↑ https://www.irs.gov/businesses/small-businesses-self-employed/canceling-an-ein-closing-your-account