How Do I Change or Cancel an Employer ID Number (EIN)?

How to Change Your Employer ID
Change or Cancel Your Employer ID. Maskot/Getty Images

What is an Employer ID Number (EIN)? 

An Employer ID Number (EIN) is required for your business if the business

  • Has employees
  • Is taxed as a corporation or partnership
  • Or for other less common reasons.

How Do I Make Changes to an Employer ID Number (EIN)?

First, what if you make a mistake when you are applying for an EIN: 

If you made a mistake on your EIN, or if you listed a non-owner or officer in Item 3 or elsewhere, do NOT submit a new EIN application (Form SS-4).

Instead, here is what the IRS wants you to do:

  1. Submit a letter on company letterhead, if available, providing the name and Taxpayer Identification Number of the current principal officer, general partner, grantor, owner, or trustor. Be sure to include the entity's complete name, EIN, and mailing address so the IRS can correctly identify your IRS account.
  2. Send the letter to one of these two IRS locations, depending on where your company has its principal place of business:

How to Change your EIN if you Make Changes to Your Business

In the change circumstances described below, you are not actually changing the name of your business. Instead, you file these change notifications with the IRS. The way you make the change to your business depends on the type of change and, in some cases, your business type. 

If your business name changed, you can note the change on your business tax form when you file.

This chart from the IRS shows how to change your business name, depending on your business form.

If your business address changes, notify the IRS using Form 8822-B, Change of Address - Business. This form is used if you change your business mailing address or location, or the identity of your responsible party.

 

If you want to change your business entity type, say from a single-member LLC to a multiple-member LLC by adding members, you will need to complete IRS Form 8832. This form is the same one you would use if you want to change your tax status. For example, if you have an LLC and you want your business to be taxed as a corporation, you would need to file Form 8832. Note that there are some restrictions on when you can make entity elections. 

For all other changes, send a letter to the IRS at one of the locations below, depending on where your business is located. 

IRS Locations for EIN Changes

If your business principal business, office or agency is located in:
Connecticut, Delaware, District of Columbia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia or Wisconsin

Send Letter or Fax to: Internal Revenue Service, Stop 343G, Cincinnati, OH 45999 or Fax Number: 859-669-5748

If your business principal business, office, or agency is located in:
Alabama, Alaska, Arkansas, Arizona, California, Colorado, Florida, Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming, or any place outside of the United States

Send letter or fax to: Internal Revenue Service, M/S 6273, Ogden, UT 84201 or Fax Number: 801-620-7116

How to Cancel an Employer ID Number

The IRS says that once an Employer ID Number (EIN) is given to a business, that EIN is not re-used for any other business. It stays with and continues to belong to the business that applied for it and for which it was used for tax purposes. So you cannot really cancel an EIN. If you decide you don't need the number, you can cancel your account with the IRS.

To close your business account with the IRS
Write to the IRS at:
Internal Revenue Service
Cincinnati Ohio 45999
State the reason you wish to close the account and include the complete legal name of your business, the EIN, and the business address.

If you have a copy of the confirmation letter you received from the IRS when you set up your EIN, include that copy.

File Tax Returns Before Closing Your Account

You must pay any taxes for which you are liable before you close the account. That includes:

Continue Reading...