Info
How to Cancel an EIN (2026) Guide
EINs cannot be cancelled. Once issued, an EIN is permanent. You can close the account by letter to the IRS, but the number stays assigned forever.
The Rule
EINs Are Permanent
The IRS states: 'Once an EIN has been assigned to a business entity, it becomes the permanent federal taxpayer identification number for that entity.'
| Can Do | Cannot Do | |--------|----------| | Close the account | Cancel the number | | File final return | Delete from IRS | | Dissolve entity | Transfer to new entity | | Stop using it | Reuse for new business |
Close Account
How to Close EIN Account
- File final tax return (check 'Final return' box)
- Pay all outstanding taxes
- Send letter to IRS, Cincinnati, OH 45999:
- Include: EIN, entity name, reason for closing
- Sign as responsible party
- File state dissolution documents separately
The IRS marks the account as closed. The EIN remains on record permanently.
New EIN
When You Need a New EIN
| Event | New EIN? | |-------|----------| | New business entity | Yes | | Sole prop to LLC | Yes | | New sole prop owner | Yes | | Bankruptcy | Yes | | Name change only | No | | Address change only | No |
Frequently Asked Questions
Can I cancel my EIN?
No. EINs cannot be cancelled. Once assigned, the number is permanent. You can close the account but the number remains.
How do I close EIN account?
Send a letter to IRS at Cincinnati, OH 45999 with your EIN, entity name, and reason for closing.
What happens to unused EINs?
The IRS may deactivate after 3 years of non-use, but the EIN still exists and is assigned to that entity.
Can I reuse an EIN?
No. Each EIN is permanently assigned to one entity. New business = new EIN.
Do I cancel EIN when dissolving LLC?
You close the account (not cancel). File final return, send closing letter, file state dissolution.
Need an EIN? We Handle Everything.
Non-US resident? We file Form SS-4 with the IRS and deliver your EIN by email. Just $49.
Get My EIN for $49