Sole Proprietors
You will be required to obtain a new EIN if any of the following statements are true.
- You are subject to a bankruptcy proceeding.
- You incorporate.
- You take in partners and operate as a partnership.
- You purchase or inherit an existing business that you operate as a sole proprietorship.
https://www.irs.gov/businesses/small-businesses-self-employed/do-you-need-a-new-ein
