EIN Changes
Do You Need a New EIN? (2026)
Changing your business name, adding a partner, or converting your entity type? Some changes keep your EIN, others force a new one. This guide shows exactly which is which.
Last updated: July 11, 2026
In most cases a business name change does not require a new EIN — you keep the same number and notify the IRS. You generally do need a new EIN when the entity's structure or ownership fundamentally changes: sole proprietorship to LLC or corporation, a single-member LLC adds members and becomes a partnership, a partnership incorporates, or you convert to a corporation. Moving to another state does not require a new EIN. Adding members to an existing multi-member LLC does not.
The rule is simpler than it sounds: the EIN belongs to a specific legal entity. Change the name, and the entity is the same — keep the EIN. Change the entity itself, and you need a new EIN.
This guide gives the full Yes/No table, shows how to change a name while keeping your EIN, and explains which structure changes force a new number. If you are winding a business down instead of changing it, see how to cancel or close an EIN.
Do You Need a New EIN? The Full Table
You need a new EIN when your business becomes a different legal entity. You keep your EIN for name changes, address changes, and moves between states.
| Change | New EIN needed? |
|---|---|
| Change your business name | No — notify the IRS, keep the EIN |
| Change your business address | No — file Form 8822-B, keep the EIN |
| Move your LLC to another state | No — the EIN is federal |
| Add a new DBA / trade name | No — the DBA uses the existing EIN |
| Single-member LLC adds members (becomes partnership) | Yes — new tax classification |
| Multi-member LLC adds another member | No — already a partnership |
| Sole proprietorship converts to an LLC | Yes — new legal entity |
| Sole proprietorship or LLC converts to a corporation | Yes — new legal entity |
| Partnership incorporates | Yes — new legal entity |
| Partnership becomes a single-member LLC | Yes — no longer a partnership |
Source: IRS "Do You Need a New EIN?" guidance, verified July 2026. The through-line: a new EIN follows a new entity, not a new name.
How Do You Change a Business Name and Keep the Same EIN?
You change a business name and keep the EIN by notifying the IRS in writing — you never reapply. The method depends on your entity type and whether you have already filed this year's return.
- Corporation — check the name-change box on Form 1120 or Form 1120-S when you file your annual return.
- Partnership or multi-member LLC — check the name-change box on Form 1065.
- Sole proprietor, or any entity that already filed — mail a signed letter to the IRS address where you file, stating the old name, the new name, and the EIN.
The IRS updates its records and keeps your existing 9-digit number. Update your bank, payment processors, and licenses to the new name once the state approves it. A name change on a sole proprietor's EIN works the same way — the number stays put.
Which Structure Changes Force a New EIN?
A structure change forces a new EIN whenever it creates a new legal entity for federal tax purposes. The IRS ties each EIN to one entity type, so crossing entity types means a new number.
The four most common triggers are: a sole proprietorship converting to an LLC, a single-member LLC adding members and becoming a partnership, any entity converting to a corporation, and a partnership incorporating. Each of these ends one entity and starts another in the eyes of the IRS.
When a new EIN is required, apply for it in the new entity's exact legal name after the state approves the formation or conversion. Do not reuse the old number. Follow the how to get an EIN steps, and for LLC-specific detail see EIN for LLC.
Sole Proprietor to LLC: Do You Transfer the EIN?
No — you do not transfer a sole proprietor's EIN to a new LLC. The sole proprietorship and the LLC are separate legal entities, so the LLC needs its own EIN.
This is the single most common EIN mistake. Owners assume the EIN follows them personally, but it follows the entity. When you form an LLC, the sole proprietorship's EIN stays with the (now-closed) sole proprietorship, and you apply for a fresh EIN in the LLC's name. You then close the old sole-proprietor account with the IRS if you no longer use it — see EIN cancellation.
The upside for owners: the new LLC EIN keeps your SSN off bank forms and W-9s entirely, and it starts a clean business credit and banking history under the LLC.
Non-Residents: Converting or Expanding a US LLC
A non-resident who converts or restructures a US LLC follows the same federal rules — a new entity means a new EIN, a rename does not. The owner's country of residence does not change the answer.
A foreign-owned single-member LLC that adds a member becomes a partnership and needs a new EIN, and its federal filing shifts from Form 5472 with a pro-forma Form 1120 to Form 1065 with K-1s. A foreign-owned LLC that incorporates needs a new EIN as a corporation. A simple name change on the existing LLC keeps the EIN.
Because non-residents cannot use the IRS online tool, any required new EIN is filed on Form SS-4 by fax. Apply for the new EIN now — ein.so handles the fax process for $49 Standard or $97 Express, no SSN required.
Frequently Asked Questions
Do I need a new EIN if I change my business name?
No. A business name change does not require a new EIN. You keep the same number and notify the IRS of the new name. A corporation or partnership marks the name-change box on its annual return, and any entity can send a signed letter to the IRS. The EIN stays permanently attached to the business.
Do I need a new EIN if I add a partner to my LLC?
It depends on the starting structure. A single-member LLC that adds a member becomes a multi-member LLC taxed as a partnership, which usually requires a new EIN. A multi-member LLC that adds another member keeps its existing EIN. The trigger is the change in tax classification, not the new member alone.
Do I need a new EIN if I convert my sole proprietorship to an LLC?
Yes, in most cases. A sole proprietorship and an LLC are different legal entities, so converting from one to the other usually requires a new EIN. You cannot simply transfer the sole proprietor's EIN to the LLC. Apply for a fresh EIN in the LLC's legal name after the state approves the formation.
Does moving my LLC to another state require a new EIN?
No. Moving your LLC to another state does not require a new EIN. The EIN is federal and stays with the business regardless of location. What changes is your state registration: you either register as a foreign LLC in the new state or dissolve and re-form, but the federal EIN remains the same.
Do I need a new EIN if I convert my LLC to a corporation?
Yes. Converting an LLC to a corporation creates a new legal entity for federal tax purposes, so the IRS requires a new EIN. This applies whether you incorporate a single-member LLC or a multi-member LLC. The old EIN is closed for the LLC, and the new corporation operates under its own EIN.
Can I keep my EIN if I get married and change my name?
Yes, for a sole proprietorship the EIN follows the business, not your personal name, so a personal name change does not require a new EIN. If your business operates under your personal name, notify the IRS of the updated name in writing. The 9-digit EIN itself stays the same.
How do I tell the IRS about a business name change?
Corporations and partnerships check the name-change box on Form 1120, 1120-S, or 1065. A sole proprietor or an entity that already filed for the year sends a signed letter to the IRS address where it files, stating the old name, new name, and EIN. The IRS updates its records without issuing a new number.
Need a New EIN for a New Entity?
Converting to an LLC or corporation? ein.so files Form SS-4 with the IRS. $49 Standard. $97 Express. No SSN required.
Get My EIN for $49