You may need to get a new EIN if:

You change your business structure — for example, from a sole proprietorship to a corporation or partnership.

You acquire or merge with another business and operate under a new legal entity.

You form a new partnership (even if one partner remains the same).

You take over an existing business that already had employees or an EIN under the previous owner.

You establish a subsidiary of a corporation that requires separate tax filings.

A corporation receives a new charter from the Secretary of State.

You are a sole proprietor who either incorporates or takes on partners.

You declare bankruptcy and form a new legal entity as part of the process.