If you already have an EIN, and the organization or ownership of your business changes, you may need to apply for a new number. Some of the circumstances under which a new number is required are as follows:
An existing business is purchased or inherited by an individual who will operate it as a sole proprietorship.
A sole proprietorship changes to an LLC, corporation, or partnership.
A partnership changes to an LLC, corporation, or sole proprietorship.
A corporation changes to an LLC, partnership, or sole proprietorship.
An LLC changes to a corporation, partnership, or sole proprietorship.
An individual owner dies, and the estate takes over the business.