Transferring an EIN to a new business entity

Dec. 6, 2025, 4:06 p.m.
Transferring an EIN (Employer Identification Number) to a new business entity isn’t as straightforward as just moving it over—EINs are assigned to specific legal entities, and the IRS generally does not allow an EIN to be transferred from one entity to another.
Transferring an EIN

1. Understanding EIN Ownership

  • An EIN is tied to the legal structure and ownership of a business (e.g., sole proprietorship, LLC, corporation, partnership).

  • Changes in ownership, structure, or type of entity usually require a new EIN.

2. When You Might Keep the Same EIN

You can generally keep your existing EIN if the entity type doesn’t change, such as:

  • A sole proprietorship continues under the same owner.

  • A corporation remains a corporation, even if it changes its business name or address.

  • A partnership adds or removes partners, but the entity type stays the same.

Important: Major changes, like converting a sole proprietorship to an LLC or a partnership to a corporation, require a new EIN.

3. Situations Requiring a New EIN

You need a new EIN if:

  • You change your business structure (e.g., from LLC to corporation, or sole proprietorship to LLC).

  • You acquire or merge a business that isn’t a continuation of the old entity.

  • You have ownership changes in a corporation (sometimes, if over 50% of stock changes hands) or partnership.

  • You become a trust or estate.

4. How to Get a New EIN

5. Special Notes

  • You cannot “transfer” an EIN from one legal entity to another just to keep continuity.

  • If your EIN is associated with tax filings, licenses, or permits, you may need to update records with other agencies when you form a new entity.

Example Scenario:
You have a sole proprietorship with EIN 12-3456789 and now form an LLC. Even if the LLC is 100% owned by you, you must apply for a new EIN for the LLC. You cannot simply use the old EIN.