Publication 1635 - Understanding Your Employer Identification Numbers Page 13
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32Partnerships
NO, IF
• The partnership name changes
• The partnership declares bankruptcy
• 50% or more of the ownership of the partnership (measured by interest in capital
and profits) changes hands within a twelve-month period (terminated partnership
under Reg.301-6109-1)
• You change the location of the partnership or add other locations
See Chapter VI, “How to Apply for an EIN”.
YES, IF
• You incorporate
• One partner takes over and operates as a sole proprietorship
• The partnership is terminated
(No part of any business, financial operation, or
venture of the partnership continues to be carried on by any of its partners in a
partnership) and a new partnership is begun
See Chapter VI, “How to Apply for an EIN”.
Estate
Trust
NO, IF
•
The administrator, personal representative, or executor changes his/her name or
address
•
The trustee changes
•
The grantor or beneficiary changes name or address
See Chapter VI, “How to Apply for an EIN”.
YES, IF
•
A trust is created with funds from the estate (not simply a continuation
of the estate)
•
You represent an estate that operates a business after the owner’s death
•
One person is the grantor/maker of many trusts
•
A trust changes to an estate
•
A living or intervivos trust changes to a testamentary trust
•
A living trust terminates by distributing its property to a residual trust
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
Business
Form W-13 - Exstars Reporting Information Request For Employer Identification Number And Certification
Financial
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Parent category: Financial