Publication 1635 - Understanding Your Employer Identification Numbers Page 12
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32Form(s):
Most excise taxes are reported on Form 720, Quarterly Federal Excise Tax Return. Certain
excise taxes are reported on different forms and to other organizations. Those excise taxes
and forms are:
• Form 2290, Highway Use Tax
• Form 730, Tax on Wagering
• Form 11-C, Occupational Tax Return and Application for Registry-Wagering
• ATF Form 5300.26, Firearms, and ATF Form 5630.5, Alcohol, Tobacco, and
Firearms
V.
Do You Need An EIN?
Sole Proprietors
NO, IF
•
You change the name of your business
•
You change your location or add other locations
•
You operate multiple businesses
See Chapter VI, “How to Apply for an EIN”.
YES, IF
•
You are subject to a bankruptcy proceeding
•
You incorporate
•
You take in partners and operate as a partnership
See Chapter VI, “How to Apply for an EIN”.
Corporations
NO, IF
•
You are a division of a corporation
•
The surviving corporation uses the existing EIN after a corporate merger
•
A corporation declares bankruptcy
See Chapter VI, “How to Apply for an EIN”.
YES, IF
•
A corporation receives a new charter from the secretary of state
•
You are a subsidiary of a corporation using the parent’s EIN or
•
You become a subsidiary of a corporation
•
You change to a partnership or to a sole proprietorship
•
A new corporation is created after a statutory merger
See Chapter VI, “How to Apply for an EIN”.
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Related forms
Application For Clinic/group/institution/location To File Claims Or To Change Employer Identification Number (ein) Form
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Form W-13 - Exstars Reporting Information Request For Employer Identification Number And Certification
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Parent category: Financial