- Has employees
- Is taxed as a corporation or partnership
- Or for other less common reasons.
How to Change Your EIN.
If you made a mistake on your EIN, or if you listed a non-owner or officer in Item 3 or elsewhere, do NOT submit a new EIN application (Form SS-4). Instead, here is what the IRS wants you to do:
- Submit a letter on company letterhead, if available, providing the name and Taxpayer Identification Number of the current principal officer, general partner, grantor, owner, or trustor. Be sure to include the entity's complete name, EIN, and mailing address so the IRS can correctly identify your IRS account.
- Send the letter to one of these two IRS locations, depending on where your company has its principal place of business:
IRS Locations for EIN Changes
If your business principal business, office or agency is located in:
Connecticut, Delaware, District of Columbia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia or Wisconsin
Send Letter or Fax to: Internal Revenue Service, Stop 343G, Cincinnati, OH 45999 or Fax Number: 859-669-5748
If your business principal business, office, or agency is located in:
Alabama, Alaska, Arkansas, Arizona, California, Colorado, Florida, Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming, or any place outside of the United States
Send letter or fax to: Internal Revenue Service, M/S 6273, Ogden, UT 84201 or Fax Number: 801-620-7116