We're Closing. Thank You.

Doug Cook is retiring and Steve Cook has moved to an in-house counsel position. As such, we are no longer accepting new clients. Thank you.

Closing An IRS Tax ID (EIN) Account

The process of obtaining a federal tax ID or Employer Identification Number (EIN) for a business is fairly simple: apply online or file Form SS-4 with the IRS.

But what about terminating or cancelling an EIN? Although the process is fairly simple as well, there's currently no option to do so via the internet.

According the IRS:

The IRS cannot cancel your EIN. Once an EIN has been assigned to a business entity, it becomes the permanent Federal taxpayer identification number for that entity. Regardless of whether the EIN is ever used to file Federal tax returns, the EIN is never reused or reassigned to another business entity. The EIN will still belong to the business entity and can be used at a later date, should the need arise.

So what then?

If you receive an EIN but later determine you do not need the number (the new business never started up, for example), the IRS can close your business account.

To close your business account, send us a letter that includes the complete legal name of the entity, the EIN, the business address and the reason you wish to close your account. If you have a copy of the EIN Assignment Notice that was issued when your EIN was assigned, include that when you write to us at:

Internal Revenue Service
Cincinnati, Ohio 45999

If you have questions, consult with a CPA or a tax attorney.

This brief overview of some important considerations associated with the federal tax identification numbers is by no means comprehensive. Always seek the advice of a competent professional when making important financial and legal decisions.

Arizona Business AttorneySteve Cook is a business attorneyr at Cook & Cook. Although his main office is located in Mesa, Arizona, he represents clients throughout the Phoenix, Arizona Metropolitan area including the following east valley cities: Scottsdale, Paradise Valley, Tempe, Chandler, & Gilbert.

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