Can a business have multiple EINs

✅ Short Answer

Generally, no — one legal entity should have only one EIN.
However, a business can have multiple EINs only under certain specific circumstances.

When a Business May Have More Than One EIN

1. Separate Legal Entities

   • Each separate legal entity (such as an LLC, corporation, or partnership) must have its own EIN — even if they are owned by the same person or parent company.

   • Example:

     • “ABC Holdings, Inc.” (parent company) → 1 EIN

     • “ABC Logistics LLC” (subsidiary) → separate EIN

     • “ABC Retail LLC” → separate EIN

2. Reorganization or Change in Business Structure

   • A new EIN is required if the business structure changes — for example:

     • Sole proprietor → Corporation or LLC

     • Partnership → Corporation

     • LLC → Corporation (or vice versa)

   • This is because the legal entity itself has changed, even if the business name and operations remain the same.

3. Bankruptcy or Receivership

   • If a corporation or partnership files for bankruptcy and a receiver or trustee is appointed, the business may need a new EIN for the bankruptcy estate.

4. Multiple Entities Under Common Ownership

   • If a person owns several separate businesses (like multiple LLCs), each business typically needs its own EIN.

   • This applies even if all operate in similar industries or under the same brand.

When a Business Should Not Have Multiple EINs

• A single legal entity (same LLC, corporation, or sole proprietorship) should not have more than one active EIN.

• Having multiple EINs for the same entity can lead to:

  • IRS confusion or duplicate records

  • Payroll or tax filing errors

  • Problems opening or verifying bank accounts

If multiple EINs were issued by mistake, you should contact the IRS Business & Specialty Tax Line (1-800-829-4933) to correct the record and close the unnecessary EINs.