An EIN (Employer Identification Number) is issued only by the IRS. It is issued to a non-breathing non-living taxable entity such as a business, an estate or a trust. If the non-living non-breathing entity is a business and that business was "OPEN FOR BUSINESS" at any time during the tax year, then that business *MAY* be required to file a tax return. Then again, it may not. But it depends on what type of business entity that EIN was issued for, as well as it's registration status with whatever state the business is licensed in. A single member LLC? A multi-member LLC? An S-Corp? A Corp? Maybe a Partnership?
