Following are the course of business in which you do not need employer identification number or federal tax id number;
* You change the name of your business.
* You change your location and/or add other locations.
* You operate multiple businesses.
* 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.
* You report income tax as a branch or division of a corporation or other entity, and the LLC has no employees or excise tax liability.
* An existing partnership converts to an LLC classified as a partnership.
* An LLC that already has an EIN chooses to be taxed as a corporation or as an S corporation.
* A new LLC with one owner (single member LLC) is formed under state law, does not choose to be taxed as a corporation or S corporation, and has no employees or excise tax liability.
