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New to the Business: If you become the new owner of an existing business, DO NOT use the EIN of the former owner. If you already have an EIN, use that number. If you do not have an EIN, apply for one using the SS-4 form. If you become the owner of a corporation by acquiring its stock, use the corporation's EIN. (PDF) Tell me more...
Changes in Organization or Ownership: If you already have an EIN, you may need to get a new one if either the organization or ownership of your business changes. If you incorporate a sole proprietorship or form a partnership, you must get a new EIN. (PDF) Tell me more...
For more detailed information on who must file, help with filing the SS-4 form, when to apply for a new EIN, and how to apply for EIN, please read the Understanding your EIN publication.
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