Do I Need a New EIN?

[MarcoFeng]

Hi there,

I formed a single-member LLC in New York and obtained an EIN shortly after. I believe the LLC was taxed as a disregarded entity. Later, I filed a form with the IRS to change the tax classification to a C-corporation. In this case, do I need to obtain a new EIN, or can I continue using the EIN that was issued after the LLC’s formation? The ownership and structure of the business have not changed — only the federal tax classification.

Thank you!

[Hi Palms · Accepted solution]

you don't need a new EIN if you already have one for your LLC and you're only changing your tax election to a C corp.

[MarcoFeng]

Thank you so much! Do I need to get a new EIN if I get a DBA for my business? My understanding is no. 

[Hi Palms]

Your understanding is correct.

[MarcoFeng]

Thank you. Sorry one last question. My understanding is that a new EIN is only required when the business ownership and/or structure changes through amendments to the state. A change in federal tax classification does not constitute a change in business ownership or structure, and therefore doesn’t need a new EIN if my LLC has already had one. Is this correct? Thank you!

[Hi Palms]

Correct. A change in federal tax classification does not constitute a change in business ownership or structure, so no need for a new EIN.

[Hailun Feng]

Thank you! Does it matter if the single-member LLC was a disregard entity or not before the tax classification. I do remember we marked “disregard entity” when applying for the EIN and later filed 8832 to change the tax classification to C-corporation. Still no need for a new one in this case?

[Hailun Feng]

Thank you! Does it matter if the single-member LLC was a disregard entity or not before the tax classification. I do remember we marked “disregard entity” when applying for the EIN and later filed 8832 to change the tax classification to C-corporation with the old EIN. Still no need for a new one in this case?

[Hi Palms]

OK, who is "we"? 

If the entity was disregarded as is a single-member LLC, then you don't need a new EIN just because you filed an 8832 and choose to be treated as a C corporation.

[Hailun Feng]

Sorry I meant me and the LLC for “we.” We also receive the approval notice for the 8832 with the old EIN, so I guess a new one is really not needed. 

[Hi Palms]

No, a new one is not needed.

[Hailun Feng]

Thanks so much for your help today and being so patient with all my questions.