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Information with respect to closing an account can be found at the IRS site (see the link below), but it typically is not necessary to do so; just use the EIN the IRS has assigned to the account (in this case, the new one).
https://www.irs.gov/businesses/small-businesses-self-employed/canceling-an-ein-closing-your-account
Thank you for your response. Would we still use the new EIN number if the Trust has been existed since 2007 and there was a filing in 2010 with the old number?
You should use the EIN the IRS has assigned, regardless.
Thank you!
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