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Thursday, June 19, 2014 9:51:02 AM
Corporations
You will be required to obtain a new EIN if any of the following statements are true.
A corporation receives a new charter from the secretary of state.
You are a subsidiary of a corporation using the parent's EIN or you become a subsidiary of a corporation.
You change to a partnership or a sole proprietorship.
A new corporation is created after a statutory merger.
You will not be required to obtain a new EIN if any of the following statements are true.
You are a division of a corporation.
The surviving corporation uses the existing EIN after a corporate merger.
A corporation declares bankruptcy.
The corporate name or location changes.
A corporation chooses to be taxed as an S corporation.
Reorganization of a corporation changes only the identity or place.
Conversion at the state level with business structure remaining unchanged.
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