TaxGuyBill
Level 15

No, the LLC itself does not need a new EIN.

After you file the "final" 1065. the taxpayer *MIGHT* need to call the IRS EIN telephone number to let them know the EIN is still being used for the SMLLC. However, I don't think I would worry about it unless there is a problem.

However, take a step back. Are there employees or excise taxes? If not, the LLC probably doesn't even need an EIN. For purposes of the W-9 and 1099s, they should use the EIN (or SSN) of the individual taxpayer. So the taxpayer may want to get an EIN in their own name (not the name of the LLC).

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