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Does an EIN Expire?
An EIN is permanent. Once the IRS assigns an EIN to your business, it never expires, never needs renewal, and is never reissued to another entity, even if you never use it. Here is what really happens to an inactive EIN and how to recover one you have lost.
Last updated: June 28, 2026
Short Answer
No. An EIN never expires. Once the IRS assigns an EIN to your business, the number is permanent. It does not need renewal, it does not lapse from non-use, and the IRS never reissues it to another entity. An EIN issued decades ago is still valid today. The only number that expires is the ITIN, which is a different identifier entirely.
Business owners often assume an EIN works like a license or a registration that lapses if it sits unused. It does not. An EIN is a permanent federal tax identifier, and the rules around it are simpler than most people expect. This article explains why an EIN never expires, what really happens to an unused or inactive number, how IRS account closure differs from expiration, and how to recover an EIN you have misplaced.
Does an EIN Expire?
No. An EIN does not expire. The IRS states that an Employer Identification Number is a permanent federal taxpayer ID assigned to a single business entity for the life of that entity and beyond. There is no expiration date, no renewal cycle, and no fee to keep it active.
Once issued, your EIN — a 9-digit number in the format XX-XXXXXXX — stays attached to your business forever. Even if the business closes, the IRS retires the number rather than reassigning it. No other company will ever receive your EIN.
| Question | Answer |
|---|---|
| Does an EIN expire? | No, never |
| Does an EIN need renewal? | No |
| Is there a fee to maintain it? | No, the IRS charges $0 |
| Can the EIN be reused by another entity? | No, never |
| Does non-use cancel an EIN? | No |
See what an EIN is for the full definition and how the number is structured.
What Happens to an EIN You Never Use?
Nothing happens to an unused EIN. The number remains permanently assigned to your business, with no expiration clock running in the background. If you applied for an EIN and then never opened the business, the EIN simply sits on file at the IRS.
This surprises people who expect a "use it or lose it" rule. There is none for EINs. You can obtain an EIN in advance of launching, keep it dormant for years, and activate it later by using it on a tax return, a bank application, or a payroll filing. The IRS treats the number as valid the entire time.
An inactive EIN carries no penalty by itself. Penalties attach to missed filings — such as the $25,000 Form 5472 penalty for a foreign-owned LLC that fails to file — not to the EIN sitting unused.
Can the IRS Deactivate an EIN?
The IRS can close the business account tied to an EIN, but it never cancels or reassigns the EIN itself. People confuse "closing the account" with "expiration." They are not the same.
If you close a business, you can send the IRS a written request to close the associated business account. The EIN stays permanently assigned to that entity. If you later need it again, you reactivate the account by using the EIN on a filing or by contacting the IRS — you do not apply for a new number.
| Action | Effect on the EIN |
|---|---|
| Close the business account | Account marked closed; EIN stays assigned |
| Stop using the EIN | EIN remains valid indefinitely |
| Dissolve the entity | EIN is retired, never reassigned |
| Reopen the business | Reactivate the same EIN |
For the formal process, see EIN cancellation, which explains how account closure works without affecting the number's permanence.
Why Do People Think an EIN Expires?
People think an EIN expires mostly because they confuse it with the ITIN, which does expire. The two are different IRS identifiers with different rules.
- The ITIN expires. An Individual Taxpayer Identification Number lapses if it is not used on a federal tax return for 3 consecutive years, and it must be renewed. This is a real expiration rule — but it applies only to ITINs.
- The EIN does not expire. It has no use requirement and no renewal.
- "Deactivation" is misread as expiration. Closing a business account does not cancel the EIN.
- Old confirmation letters cause doubt. A CP 575 letter from years ago can make owners wonder if the number is stale. It is not.
See EIN vs ITIN for a full comparison of the two numbers, including which one you actually need.
How Do You Recover a Lost EIN?
Recover a lost EIN by locating it, because the number was never lost from the IRS side and never expired. There are 4 reliable places to find it.
Check Your CP 575 Letter
Look at a Prior Tax Return or Bank Record
Request a Letter 147C
Because an EIN never expires, recovery always means finding the original number, not applying again. See lost EIN number for every recovery path.
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Frequently Asked Questions
Does an EIN expire?
No. An EIN never expires. Once the IRS assigns an EIN to a business, the number is permanent. It does not need renewal, it does not lapse from non-use, and the IRS never reissues it to any other entity. An EIN issued decades ago is still valid today, even if the business never filed a single return.
What happens to an EIN if I never use it?
Nothing happens to an unused EIN. The number stays assigned to your business permanently. There is no expiration clock and no renewal. If you obtained an EIN but never opened the business, the EIN simply remains on file with the IRS and can be used whenever you activate the business.
Can the IRS deactivate or close an EIN?
The IRS can close the business account tied to an EIN at your written request, but the EIN itself is never canceled or reassigned. A closed account can be reactivated by using the EIN on a tax filing or by contacting the IRS. Deactivation affects the account status, not the permanence of the number.
Is an EIN the same as an ITIN that expires?
No. An ITIN, an Individual Taxpayer Identification Number, expires if it is not used on a federal return for 3 consecutive years and must be renewed. An EIN is different and never expires. People often confuse the two, but only the ITIN has an expiration and renewal rule.
Do I need a new EIN if my business changes?
Sometimes, but not because of expiration. A change in business structure, such as a sole proprietorship becoming a corporation, requires a new EIN. Inheriting a business or certain ownership changes can also trigger a new EIN. The IRS lists the exact situations. Time alone never forces a new EIN.
How do I recover a lost EIN?
Recover a lost EIN by checking your IRS confirmation letter (CP 575), a prior tax return, or your bank records. You can also request a Letter 147C from the IRS, which restates your existing EIN. The number is never expired, so recovery means locating it, not reapplying for a new one.
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