When do I not need Employer ID Number?

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.