I have a partnership, in Oregon, non-LLC...wanting to elect s corporation using the "check the box" on form 2553. My question is does this business need a new EIN? I can find the an LLC partnership does NOT, and being that the LLC is  a state and not a federal issue, would the same apply?  i also have conlcluded only the form 2553 is needed and the 8832 is NOT. any comments?