When do I not need Employer ID Number?

[kelly_brooks]

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

[devashishseo]

Thanks Kelly for sharing this topic. I read both of your post regarding this.