Internal Revenue Service
Employer Identification Numbers (EIN): Needed by businesses with employees and those making retail sales or doing business with corporations and government agencies. Most banks require an EIN to open a business account. A number can be obtained by mail, phone, or fax. The process is quick and cost-free.
Changes: Businesses having an EIN must notify the IRS when changes in address, location or responsible party occur by filing form 8822-B. If the business entity type or ownership changes, a new EIN will be needed.
Lost or Misplaced Number: If you have an EIN number but cannot find it, see Lost or Misplaced Your EIN?
Closing an EIN Account: An EIN cannot be cancelled, but it can be closed. The EIN will still belong to the business entity and can be used at a later date, should the need arise. To close your business account, send the IRS 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 reinstate a closed account, contact the IRS for direction.