What Test Does the IRS Use to Decide?
The IRS asks one question: is this the same entity for federal tax purposes? If the entity survives, the EIN survives. If the change ends one entity and starts another, the new entity applies on Form SS-4.
Owners expect the test to be about paperwork, and it is not. Changing your LLC’s name touches every document you own and changes nothing at the IRS, because the company on the return is still the same company. Adding one member touches nothing outside your operating agreement and changes everything, because a partnership now exists where a disregarded entity used to be.
Two revenue rulings do most of the work for LLCs. Revenue Ruling 99-5 covers a single-member LLC that takes on a second member. Revenue Ruling 99-6 covers a multi-member LLC that drops to one. Between them they explain why the member count on Form SS-4 line 8b is the single most consequential number on the form: it sets the entity, and the entity sets the EIN.
A related question runs the other way. Elections under Form 8832 for an LLC and Form 2553 change the tax treatment of an entity that already exists, so they never trigger a new number. Read the full logic in LLC tax classification.
Which LLC Changes Require a New EIN?
Five changes require a new EIN: 1 member becoming 2 or more, 2 or more members becoming 1, a sole proprietorship converting to an LLC, a corporation converting to an LLC, and LLCs merging into a new LLC.
| Change | What happens to the entity | EIN outcome | Return on the old number |
|---|---|---|---|
| 1 member becomes 2 or more | Partnership is born | New EIN | Form 1065 for the new partnership |
| 2 or more members become 1 | Partnership terminates | New EIN | Final Form 1065, box G(2) |
| Sole proprietorship converts to an LLC | Individual replaced by company | New EIN | Schedule C stops at the conversion date |
| Corporation converts to an LLC | Corporation is liquidated | New EIN | Final Form 1120 and Form 966 |
| LLCs merge into a brand-new LLC | A third entity is created | New EIN | Final return for each predecessor |
Source: IRS Publication 1635, Revenue Ruling 99-5, and Revenue Ruling 99-6, verified July 2026.
One trap sits inside row 5. Two LLCs that merge with one surviving do not create a third entity, and the survivor keeps its own EIN while the absorbed LLC files a final return. Two LLCs that merge into a newly-formed LLC do create a third entity, and that new company applies for its own number. The state merger documents decide which pattern you are in.
The pattern behind every row is the same test: did the entity change, or did only its treatment change? A change of entity means a new EIN. A change of name, address, state, registered agent or tax classification is a change of treatment, and the number carries forward untouched.
Rev. Rul. 99-5 and Rev. Rul. 99-6 govern the 2 member-count transitions that catch most LLCs. Going from 1 member to 2 converts a disregarded entity into a partnership. Going from 2 members to 1 converts a partnership into a disregarded entity. Both are entity changes in the IRS reading, and both require a fresh application.
Which LLC Changes Keep the Same EIN?
Nine changes keep the same EIN: a new legal name, a new address, a new state, a new DBA, new ownership percentages, a Form 8832 election, a Form 2553 election, a swapped member, and a new responsible party.
| Change | EIN outcome | What you file instead |
|---|---|---|
| LLC changes its legal name | Same EIN | Form 1065 line G box 3, or a signed letter |
| LLC changes its business address | Same EIN | Form 8822-B |
| LLC moves to a different state | Same EIN | New state filing, no IRS form |
| LLC adds a DBA or trade name | Same EIN | County or state registration |
| LLC elects corporate taxation | Same EIN | Form 8832 |
| LLC elects S corporation status | Same EIN | Form 2553 |
| Members change their ownership percentages | Same EIN | Amended operating agreement |
| One member replaces another, 2 members remain | Same EIN | Form 1065 continues |
| The responsible party changes | Same EIN | Form 8822-B within 60 days |
Source: IRS Form 8822-B instructions and Publication 1635, verified July 2026.
Row 8 catches people out. A 3-member LLC where one member sells out to a newcomer still has 3 members and still files Form 1065, so nothing changes at the IRS. The same LLC where 2 members sell to the third lands in row 2 of the previous table and needs a new number. Count the members after the deal closes, not the names. The notification mechanics for a rename sit on LLC name change and EIN.
None of these events requires a filing to keep the number. The EIN stays attached to the entity by default, and the only notice the IRS wants is Form 8822-B within 60 days when the name, the mailing address or the responsible party changes. That form updates the record and never issues a new number.
Tax elections sit firmly in this column. Form 8832 for corporate treatment and Form 2553 for S corporation treatment both keep the original 9 digits, as does revoking either election later. The IRS assigns an EIN to the entity, not to the classification the entity happens to hold.
No SSN. No passport upload.
Does Adding a Member to an LLC Require a New EIN?
Yes. Revenue Ruling 99-5 treats the second member’s arrival as the creation of a partnership, a different federal tax entity. The LLC applies for a new EIN and begins filing Form 1065 with a Schedule K-1 per member.
A worked example, with dates
A Wyoming single-member LLC formed on 12 January sells 40% to a second member on 1 June. Under Revenue Ruling 99-5 the IRS sees two steps on that date: the buyer purchases 40% of the assets from the owner, then both people contribute their assets to a new partnership. From 1 June the LLC is a partnership.
The paperwork that follows is fixed. The new partnership files Form SS-4 with line 8b showing 2 members and line 9a set to partnership. Its first Form 1065 covers 1 June to 31 December and is due on 15 March of the following year, with a 6-month extension available to 15 September. Each member receives a Schedule K-1 reporting their share. The owner’s Schedule C stops on 31 May.
The classification consequences run deeper than the number itself. Read EIN for a multi-member LLC for the partnership obligations that attach from day one.
Does Buying Out a Member Require a New EIN?
Yes, when the LLC falls to 1 member. Revenue Ruling 99-6 terminates the partnership on the closing date, and the surviving single-member LLC becomes a disregarded entity that applies for its own new EIN.
The old partnership files one last Form 1065 with the Final return box, box G(2), checked, covering the first day of the tax year through the closing date. Each departing member receives a final Schedule K-1 marked final. The remaining owner is treated as buying the departing members’ share of the assets directly, which resets basis on that portion.
From the closing date the surviving LLC reports on Schedule C of the owner’s Form 1040 when the owner is a US person. When the surviving owner is foreign, the LLC becomes a foreign-owned disregarded entity and the Form 5472 obligation begins, carrying a $25,000 penalty per form under Internal Revenue Code section 6038A. The mechanics live on Form 5472 and what is a disregarded entity.
A buyout that leaves 2 or more members standing changes nothing. A 4-member LLC that buys out 1 member still files Form 1065 under the same EIN, and the departing member receives a final Schedule K-1 for the part-year. Only the drop to a single member triggers the new application.
Timing follows the closing date rather than the tax year. The partnership terminates the day the LLC drops to 1 member, a final Form 1065 covers the short year to that date, and the new disregarded entity reports from the following day. Count the members after the deal closes.
Does Converting Another Business Into an LLC Require a New EIN?
Yes. An EIN issued to a sole proprietorship belongs to the individual, and an EIN issued to a corporation dies with the corporation. Neither travels into the LLC, which applies on its own Form SS-4.
For a sole proprietor, the old EIN sat under a Social Security Number as responsible party and identified a person doing business, not a company. The LLC is a separate legal entity from its first day of state existence, so it gets a separate number. Form SS-4 line 10 carries a checkbox reading Changed type of organization for precisely this filing, and line 11 takes the state formation date rather than the date the original business opened.
For a corporation converting to an LLC, the corporation liquidates. It files a final Form 1120, due on the 15th day of the 4th month after the year ends, and Form 966 within 30 days of adopting the plan of dissolution. The LLC that emerges files its own SS-4 and picks its classification on line 9a from day one.
Every one of these filings runs through the same 5-step application. See how to get an EIN for an LLC and the field-by-field walkthrough at LLC EIN application.
What Happens to the Old EIN?
The old EIN stays assigned to the old entity permanently and the IRS never reissues it. You file the final return under it, then close the account with a signed letter to Internal Revenue Service, Cincinnati, OH 45999.
Four items go in that letter: the entity’s complete legal name, the 9-digit EIN, the business address, and the reason for closing. Including a copy of the original CP-575 letter speeds the match. The IRS closes the tax account, and the number itself stays retired rather than being recycled to another business.
Sequence the transition in this order
File the closing documents with the state first. The IRS needs the entity change to be real before the new SS-4 arrives, exactly as it needs state approval before a first EIN.
Apply for the new EIN before the final return is due. The new entity needs its number to file its own first return, and the fax route runs 4 to 8 weeks.
File the final return on the old EIN. Form 1065 with box G(2) checked for a partnership, or a final Form 1120 plus Form 966 for a corporation.
Move the bank account to the new EIN. Banks verify the CP-575 against the account. A new entity with a new EIN opens a new account rather than renaming the old one.
Close the old IRS account by letter. Send it after the final return is accepted, not before, so no open filing obligation is left behind.
If the old number is missing before you can file the final return, recover it first. The routes are on lost LLC EIN and LLC EIN number lookup.
How Long Does a New EIN for an LLC Take?
A new EIN takes 15 minutes online with an SSN or ITIN, 4 to 8 weeks by fax without one, 4 weeks by mail, and 16–19 business days through einforllc.co Standard or 6 to 8 business days on Fast. The IRS charges $0 on every route.
| Route | Time to the new EIN | SSN or ITIN | Cost |
|---|---|---|---|
| IRS online assistant | 15 minutes | Required | $0 |
| IRS fax, Form SS-4 | 4 to 8 weeks | Not required | $0 |
| IRS mail, Form SS-4 | 4 weeks | Not required | $0 |
| IRS international phone line | Assigned during the call | Not required | $0 |
| einforllc.co Standard | 16–19 business days | Not required | $97 |
| einforllc.co Fast | 6 to 8 business days | Not required | $127 |
Source: IRS Form SS-4 instructions, verified July 2026.
The online assistant runs Monday through Friday, 7 a.m. to 10 p.m. Eastern, and ends the session after 15 minutes of inactivity. Build the calendar backwards from the final return: a partnership Form 1065 is due on 15 March, so a fax filing started in January leaves no room. Timelines in detail sit on how fast can an llc get an ein. Before you build any timeline, confirm a second number is actually required: an S corporation election is the most common false alarm, and does llc need new ein for s corp election settles it.
How Do You Get a New EIN for an LLC Without an SSN?
File Form SS-4 on paper with line 7b marked Foreign. Fax it to 855-641-6935 for a US-based entity or 855-215-1627 from outside the United States. The IRS returns the new EIN in 4 to 8 weeks at $0.
Have an SSN? Go to irs.gov. It is free and it takes 15 minutes, second EIN included. Nobody should charge you for that.
No SSN? The online tool blocks you at the responsible-party screen. Take the fax route yourself at $0, or we handle it: $97 faxed within 7 business days with no IRS calls, 16–19 business days in total, or $127 filed within 24 hours with the IRS call included, 6 to 8 business days in total.
Line 7b accepts the entry Foreign, so no SSN and no ITIN is required, and no passport upload is involved at any stage. International applicants also reach the IRS by phone at 267-941-1099, open 6 a.m. to 11 p.m. Eastern. The paper route carries no tracking number and no online status page, which is why the deadline matters more than the price. The full walkthrough is on ein for llc without ssn and EIN for a foreign-owned LLC.
How Much Does a New EIN for an LLC Cost?
A new EIN costs $0 from the IRS on every route, first number or fifth. einforllc.co charges $97 once for the Articles review, the classification check, filing, and a written commitment to fax within 7 business days, or $127 to file within 24 hours with the IRS call included.
| Item | einforllc.co | DIY at IRS | Northwest | ZenBusiness |
|---|---|---|---|---|
| Price without an SSN | $97, or $127 on Fast | $0 | $200 | $99 |
| Filing deadline in writing | 7 business days, or 24 hours on Fast | None | None | None |
| Total time to the EIN | 16–19 business days, or 6 to 8 on Fast | 4 to 8 weeks | Not published | Not published |
| Line 8b member-count check | Yes, every order | You decide | No | No |
| Articles name match | Yes | You verify | No | Accuracy guarantee |
| Refund if the filing deadline is missed | That fee refunded | Not applicable | No | No |
| Year 2 and beyond for the EIN | $0 | $0 | $0 | $0 |
Competitor prices verified July 2026. Rocket Lawyer lists $59.99. Full breakdown on the LLC EIN cost page.
An EIN never renews and never expires, so year 2 and every year after costs $0 on either route. The EIN is priced on its own: if your LLC already exists, that $97 or $127 is the whole invoice, and we will tell you to skip the optional $197 formation add-on rather than sell it to you. That add-on exists only for people who have not filed with a state yet, and its first-year registered agent renews at $99 a year. If you want the filing handled, here is EIN for your LLC, filed right.
No SSN. No passport upload. Miss the filing deadline and that fee is refunded.
This page states federal tax rules current as of July 2026. It is not legal or tax advice. Confirm your LLC’s position with a licensed CPA or attorney before filing.