Key Takeaways

  • EINs (Employer Identification Numbers) issued by the IRS do not expire; once assigned, they remain with a business for its lifetime.
  • Businesses do not need to renew their EIN annually, but they must continue filing taxes under that number each year.
  • A new EIN is only required if a business undergoes significant structural or ownership changes, such as incorporation, merger, or conversion from one entity type to another.
  • The IRS may deactivate an EIN if a business is closed or no longer files taxes, but the number remains permanently linked to the original entity.
  • Common reasons for needing a new EIN include changing from a sole proprietorship to an LLC or corporation, adding new owners, or restructuring as a subsidiary.

How long does an EIN number last? Fortunately, an Employer Identification Number (EIN) issued by the IRS never expires. In some cases, however, you will need to apply for a new EIN.

What Is an EIN?

An EIN is a federal tax identification number that most businesses are legally required to possess. For instance, all businesses that have employees must obtain one of these numbers. It's important to understand that even though these numbers are called "Employer Identification Numbers," many businesses without employees will need this identification number. The IRS issues EINs, and they contain nine digits.

When applying for a business bank account, you have to list your EIN. You will also need to include this number on a variety of other documents related to your business:

  • Income tax forms.
  • Annual tax reports.
  • Forms for tax payment.

Why EINs Don’t Expire

An EIN is a permanent federal tax identifier that does not expire once assigned. Unlike business licenses or permits that may require renewal, the IRS EIN remains valid for the lifetime of the business entity. This permanence helps ensure consistency in tax filings, payroll processing, and financial reporting. Even if a business ceases operations, the EIN remains tied to that entity’s history for IRS recordkeeping and cannot be reassigned to another business.

Completing Your EIN Application

You need to complete and submit IRS Form SS-4 to obtain your EIN. You can download this form from the IRS website. You are not required to pay a fee to acquire your ID number, and you can submit Form SS-4 either by fax or mail. Even if you decide to submit the application online, downloading the form and reviewing the questions it contains is a good idea. On Form SS-4, you will find several questions about your company, including information about your employees, if you have any, and how long your fiscal year will last. One of the most important sections of this form is where you choose the category of your LLC.

Do You Have to Renew an EIN?

One of the most common questions business owners ask is, “Do EIN numbers expire or require renewal?” The answer is no—EINs never expire, and you do not need to renew them annually. The IRS only requires businesses to continue using their assigned EIN when filing annual income taxes, employment taxes, and other related returns. However, if your business undergoes major structural changes, you may need to apply for a new EIN rather than renewing the old one.

Do You Need a New EIN?

If you've already obtained an EIN for your business, your number will last in perpetuity. In some cases, however, you will need to apply for a new ID number. Fortunately, you don't need a new number if you've only made small changes to your business. When your business undergoes major changes, you will need to request a new tax ID. Changing the name of your business or relocating to a new address does not require a new number.

When you apply for your new EIN, you may need to file additional paperwork on top of Form SS-4, depending on the nature of your company. Every type of organization has different rules for ownership transfers, so you should be sure to learn the rules for your company before applying.

When it comes to sole proprietorships, there are several circumstances where you would need a new EIN. First, if you inherit or buy a business and plan to continue operating the business as a sole proprietorship, you would need a new number. Second, if you change the sole proprietorship to another business structure such as a limited liability company, you will need a new tax identification number. Sole proprietorships do not need a new EIN when moving to a new location, expanding, or changing their name with the same owner.

Corporations need a new EIN under the following circumstances:

  • Altering the corporate structure.
  • Becoming another corporation's subsidiary.
  • Forming a new corporation by merging with another company.

In these scenarios, corporations do not need to apply for a new ID number:

  • A merger occurs, but the corporation is not affected by the merger and continues normal operations.
  • Bankruptcy filings.
  • Changing the location or name of the company.
  • Transitioning to a tax-exempt entity.
  • Reorganizing but leaving the structure intact.

LLCs are a unique type of business entity and are formed at the state level. These companies do not have a formal IRS tax classification, and the IRS treats them as disregarded entities, partnerships, or sole proprietorships. Single-member LLCs, which are companies owned by one person, must follow the same rules as sole proprietorships, including when it comes to obtaining EINs. If an LLC has employees, for instance, it will need a tax ID.

Like every business entity, there are circumstances when an LLC needs a new ID:

  • Converting from a single-member LLC to a multi-member LLC.
  • The owner(s) of the LLC decide to have the company taxed as a corporation.
  • An owner with previous tax debt incorporates a new LLC.

If your business is a partnership, you need a new identification number if you form a new partnership, transition to a sole proprietorship, or incorporate your business.

Common Misconceptions About EINs

Many business owners mistakenly believe they must renew their EIN each year, but the IRS does not require renewal. Instead, businesses must continue filing under their existing number. Another misconception is that relocating or changing a company’s name requires a new EIN; in reality, these changes do not affect the validity of your number.The IRS will not revoke your EIN for inactivity, but if you close your business, the EIN becomes tied to that entity’s history. It cannot be used by another business, nor can it be transferred.

Situations Where EINs Are Deactivated

Although EINs never expire, they can be deactivated if the business closes or dissolves. For example:

  • If a sole proprietor closes their business, the EIN is no longer active for tax purposes but remains recorded in IRS files.
  • A dissolved corporation will have its EIN marked inactive, but it cannot be reused or reassigned.
  • The IRS may mark an EIN as “inactive” if no tax filings occur for several years, though the number remains permanently associated with the original entity.

Frequently Asked Questions

  1. Do EIN numbers expire?
    No. EINs are permanent and remain valid for the lifetime of the business. They do not expire or require renewal.
  2. Do I need to renew my EIN every year?
    No. Unlike licenses or permits, EINs never need annual renewal. You simply continue filing taxes using the same number.
  3. When would I need a new EIN?
    You need a new EIN if your business undergoes major changes, such as incorporating, forming a partnership, or being acquired by another company.
  4. Can I use my old EIN if my business closes?
    No. Once a business closes, the EIN is marked inactive and remains tied to that entity. It cannot be reassigned or used for a new business.
  5. Will my EIN be canceled if I don’t file taxes?
    The IRS may consider your EIN inactive if no filings are made, but the number still permanently exists in IRS records.

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