TaxGuyBill
Level 15

The EIN belongs to the LLC, not a Partnership.

Limited Liability Companies

You will be required to obtain a new EIN if the following statement is true:

  • A corporation files papers with the state to convert to an LLC and will use the default classification of partnership. (The corporation is treated as if it has liquidated in this case.)

You will not be required to obtain a new EIN if the following statements are true:

  • A corporation files papers with the state to convert to an LLC and will elect via Form 8832 to be taxed as a corporation.
  • The number of members in the LLC changes from more than one member to a single member.
  • The number of members in the LLC changes from a single member to more than one member.
  • A sole proprietor files papers to become a state recognized entity, organizes as an LLC, and will file Form 8832 or Form 2553 to elect to be treated as a disregarded entity or taxed as a corporation or small business corporation.

https://sa.www4.irs.gov/modiein/individual/help/help-toc.jsp