Changes in Organization or Ownership
If you already have an Employer Identification Number (EIN), you may need to get a new one if either the organization or ownership of your business changes. If you incorporate a sole proprietorship or form a partnership, you must get a new EIN. However, do not apply for a new EIN if:
You change only the name of your business
A partnership or corporation declares bankruptcy
A corporation chooses to be taxed as an S corporation
You elected on Form 8832 Entity Classification Election, to change the way the entity is taxed, or
You change the location or add locations
You elect to be taxed as an S corporation.
The above list is not all-inclusive. To find out when you should not apply for a new EIN, refer to Employer Identification Numbers (EIN) - Do You Need a New EIN?
Note: If you are electing to be an S corporation, be sure to file Form 2553, Election by a Small Business Corporation.