If you already have an Employer Identification Number, you may wonder whether your EIN eventually expires, becomes invalid after years of inactivity, or needs to be renewed like certain licenses and registrations.
The short answer is no—an EIN does not expire simply because time passes. Once the IRS assigns an EIN to your business or other entity, that number becomes the entity’s permanent federal taxpayer identification number.
You do not normally renew an EIN every year, and you do not apply for a replacement merely because the EIN is old.
However, there is an important distinction between an EIN expiring, an EIN being deactivated, and your business needing an entirely new EIN because its ownership or legal structure changed.
If you no longer operate the business, review How to Cancel an EIN Number With the IRS before assuming your EIN has automatically disappeared.
If you still own the business but have lost your original EIN paperwork, you should usually recover or verify the existing number rather than apply for another one. You can start with How to Get an EIN Letter From the IRS.
Quick Answer Summary
Your EIN generally:
- Does not expire
- Does not require annual renewal
- Does not become invalid simply because it is old
- Remains permanently associated with the entity to which the IRS assigned it
- Is not normally replaced merely because your business changes its name or address
- May be deactivated when you no longer need it
- May need to be replaced with a new EIN if certain ownership or business-structure changes occur
The IRS specifically states that once it assigns an EIN to a business entity, the EIN becomes that entity’s permanent federal taxpayer ID number.
Choose Your EIN Template Fast
Select the situation that best matches what you need. Your complete template will appear directly below the buttons.
Template 1: EIN Deactivation Request Letter
[Your Name]
[Business Legal Name]
[Business Address]
[City, State ZIP Code]
[Date]
Internal Revenue Service
[Use the current IRS address applicable to your request]
Re: Request to Deactivate EIN [XX-XXXXXXX]
Dear Sir or Madam:
I am writing to request deactivation of the Employer Identification Number assigned to [Business Legal Name], EIN [XX-XXXXXXX].
The business is no longer operating because [briefly explain the reason, such as the business permanently closed or the planned business was never started].
The legal name of the entity is [Business Legal Name], and the last known business address associated with the EIN is [Business Address].
I understand that an EIN is permanently associated with the entity to which it was assigned and that requesting deactivation does not erase or transfer the EIN.
Please update your records accordingly. I have included a copy of my EIN assignment notice, if available, and any other supporting information necessary to identify the account.
Thank you for your assistance.
Sincerely,
[Your Name]
[Title or Relationship to Business]
[Telephone Number]
Template 2: EIN Confirmation Letter to a Bank or Lender
[Your Name]
[Business Legal Name]
[Business Address]
[City, State ZIP Code]
[Date]
[Bank or Lender Name]
[Address]
Re: Confirmation of Employer Identification Number
Dear [Bank Representative or Department]:
I am writing regarding the Employer Identification Number for [Business Legal Name].
The EIN associated with the business is [XX-XXXXXXX]. This EIN was previously assigned to the business and continues to be the federal tax identification number used by the entity.
I understand that an EIN does not normally expire simply because it was issued several years ago.
I have enclosed [IRS EIN notice, EIN verification document, prior tax document, or other requested documentation] to support verification of the number.
Please update or confirm your records and let me know if you require any additional documentation.
Thank you for your assistance.
Sincerely,
[Your Name]
[Title]
[Telephone Number]
[Email Address]
Template 3: Request to Correct EIN Information
Subject: Request to Correct Business EIN Information
Dear [Vendor, Payroll Provider, Processor, or Representative]:
I am contacting you because the Employer Identification Number information currently associated with my business appears to be incorrect or cannot be verified.
Please review the following information:
Legal Business Name: [Business Legal Name]
EIN: [XX-XXXXXXX]
Business Address: [Business Address]
My EIN has not been replaced solely because of its age. I would like you to compare your records with the supporting documentation I am providing and correct any mismatch in the legal business name, EIN, or address.
I have attached [describe supporting documentation].
Please confirm when the information has been corrected or advise me if you need additional documentation.
Thank you.
Sincerely,
[Your Name]
[Business Name]
[Contact Information]
Template 4: Ask a Tax Professional Whether You Need a New EIN
Subject: Question About Whether My Business Needs a New EIN
Dear [Accountant or Tax Professional]:
I would like your help determining whether a recent change to my business requires me to obtain a new Employer Identification Number.
My current business information is:
Business Name: [Business Name]
Current Entity Type: [Sole Proprietorship, LLC, Partnership, Corporation, etc.]
Current EIN: [XX-XXXXXXX]
The change that occurred is: [describe the ownership, entity, incorporation, partnership, merger, or other change].
The effective date of the change was [Date].
I understand that an existing EIN does not normally expire, but certain ownership or legal-structure changes may require a new EIN.
Please let me know whether I should continue using the current EIN or apply for a new one, and whether any related IRS filings or updates are required.
Thank you.
Sincerely,
[Your Name]
[Telephone Number]
[Email Address]
Does an EIN Expire After a Certain Number of Years?
No. Your EIN does not have an expiration date.
You might have received your EIN:
- One year ago
- Five years ago
- Ten years ago
- Twenty years ago
- Even longer ago
The age of the number by itself does not require you to replace it.
Unlike a business license, professional license, annual registration, or certain other government-issued credentials, an EIN is not something you normally renew according to a calendar.
That means you should not apply for another EIN simply because you have been using the same number for many years.
If a bank, lender, payroll provider, or other organization questions an older EIN, the issue may be verification, not expiration. In that situation, use How Do I Prove I Have an EIN Number? to determine what IRS documentation you can provide.
Why Doesn’t an EIN Expire?
Your EIN functions as the federal tax identification number assigned to a particular business or entity.
The IRS uses the number to associate federal tax information with that entity, including applicable:
- Business tax returns
- Employment tax filings
- Information returns
- Tax payments
- IRS notices
- Payroll records
- Other federal tax records
Because the EIN identifies the entity, the number is intended to remain associated with that entity rather than rotate every few years.
The IRS describes an EIN as a federal tax ID number for businesses, tax-exempt organizations, and other entities.
Can an EIN Become Inactive?
An EIN can be associated with an account that is no longer active, but that is different from saying the EIN expired.
For example, you may have obtained an EIN and later:
- Closed your business
- Never started the business
- Dissolved your company
- Stopped operating
- Stopped having employees
- Determined that you no longer needed the EIN
In those situations, you may ask the IRS to deactivate the EIN or close the associated business tax account.
The IRS currently states that it cannot cancel an EIN, but it can deactivate the EIN when you no longer need it. Even after deactivation, the number remains associated with the entity to which it was originally assigned.
For step-by-step instructions, see How to Cancel an EIN Number With the IRS.
Does Your EIN Expire If You Stop Using It?
Simply not using an EIN for a period of time does not create a normal expiration date.
However, you should not assume that an inactive business has no remaining federal tax responsibilities.
If your business stopped operating, you may still need to address:
- Final income tax returns
- Final payroll tax returns
- Employee wage statements
- Contractor information reporting
- Outstanding federal taxes
- Penalties or interest
- IRS notices
- Business-account closure requirements
The IRS states that if you made tax payments, owe business taxes, or were required to file business tax returns, outstanding returns and taxes generally must be addressed before the IRS can deactivate the EIN.
If you need to formally request closure, you can adapt one of these 17 IRS EIN Cancellation Letter Samples.
Does an EIN Expire If Your Business Closes?
No. Closing your business does not make the EIN expire.
This distinction is especially important.
When you permanently close a business, you are usually closing the business’s tax accounts and completing its final tax obligations. You are not erasing the EIN from IRS history.
The EIN remains connected to that entity.
Therefore, you should not think of the process as:
“Business closed, so the EIN expired.”
Instead, think of it as:
“Business closed, so I may need to complete final filings and ask the IRS to deactivate or close the associated business tax account.”
If you need to send the IRS a written request, How Do I Write a Letter to the IRS? can help you format your correspondence.
Does an EIN Expire If You Never Used It?
No.
Suppose you applied for an EIN because you intended to start a business. You later changed your plans and never:
- Opened the business
- Hired an employee
- Opened a business bank account
- Filed a business tax return
- Accepted customer payments
- Used the EIN for another business purpose
The EIN does not simply expire.
If you no longer need it, you can instead follow the IRS procedure for requesting deactivation.
The IRS asks for identifying information such as your entity’s EIN, legal name, address, EIN assignment notice if available, and the reason you want the EIN deactivated.
Does an EIN Expire When You Change Your Business Address?
Usually, no.
Changing the physical or mailing address of your business does not normally require you to obtain a new EIN.
The IRS specifically states that you generally do not need a new EIN merely because you changed your business name or address.
Instead, you may need to update your information with the IRS.
If your business address or responsible party changed, review Form 8822-B Change of Address: Complete Guide.
Do not automatically apply for another EIN just because your address no longer matches the address shown on your original EIN paperwork.
Does an EIN Expire When You Change Your Business Name?
No.
Changing the business name normally does not cause the existing EIN to expire.
The IRS generally bases the need for a new EIN more heavily on changes in ownership or legal structure rather than routine changes to the entity’s name or location.
For example, simply changing:
“Smith Consulting”
to:
“Smith Business Consulting”
does not automatically mean your federal tax ID has expired.
You should instead determine how the IRS requires you to report the name change for your particular entity type.
When Do You Actually Need a New EIN?
This is where many business owners become confused.
You do not normally need a new EIN because your existing EIN is old.
Instead, the IRS generally requires a new EIN when a qualifying change occurs in the ownership or structure of your entity.
Examples can include certain situations where you:
- Change from a sole proprietorship to a partnership
- Incorporate a sole proprietorship
- End a partnership and create a new partnership
- Create a new corporation after a merger
- Change certain entity structures
- Create certain new trusts or estates
The precise rule depends on your entity type.
Therefore, the better question is not:
“How old is my EIN?”
It is:
“Has something happened to my business ownership or legal structure that requires a different EIN?”
That distinction can prevent you from unnecessarily applying for a duplicate number.
Does a Sole Proprietor’s EIN Expire?
No.
If you obtained an EIN as a sole proprietor, the EIN does not expire merely because years pass.
However, certain changes in your business organization can require a new EIN.
For example, the IRS currently states that a sole proprietor generally needs a new EIN if the owner incorporates or forms a partnership.
On the other hand, simply changing your business name or location generally does not require a new EIN.
Does an LLC EIN Expire?
No. An EIN issued to an LLC does not have a routine expiration date.
However, LLC rules can become more complicated because an LLC’s federal tax treatment depends on factors such as:
- The number of owners
- Whether employees are hired
- Whether excise taxes apply
- How the LLC elects to be taxed
- Whether a new legal entity is created
The IRS provides specific rules explaining when an LLC needs a new EIN and when it can continue using an existing number.
Therefore, if your LLC changes significantly, do not assume either that your old EIN “expired” or that you automatically need a new one. Compare the change against the IRS rules for your exact situation.
Does a Corporation’s EIN Expire?
No.
A corporation can continue using the same EIN for many years when the underlying entity remains the same and no qualifying event requires a new number.
Certain corporate events, however, can trigger the need for a new EIN.
For example, the IRS identifies situations involving a new corporate charter, certain changes in entity structure, or a merger that creates a new corporation as circumstances in which a new EIN may be required.
Again, the trigger is the corporate change—not the age of the EIN.
Does a Nonprofit EIN Expire?
No. An EIN assigned to a nonprofit or tax-exempt organization does not normally expire.
The IRS states that tax-exempt organizations generally have an EIN and use that EIN from one year to the next.
However, you should not confuse your nonprofit’s EIN with its tax-exempt status.
Those are different concepts.
An organization can encounter problems with its tax-exempt status because of filing failures or other compliance issues while its EIN still exists.
For example, the IRS warns that many tax-exempt organizations can face automatic revocation of tax-exempt status after failing to file required returns or notices for three consecutive years.
That does not mean the EIN itself expired.
EIN Expiration vs. ITIN Expiration
Another common source of confusion is the difference between an EIN and an ITIN.
An EIN is an Employer Identification Number generally used to identify a business or other entity for federal tax purposes.
An ITIN is an Individual Taxpayer Identification Number issued to certain individuals who need a federal taxpayer identification number but are not eligible for a Social Security number.
Unlike an EIN, an ITIN can be subject to expiration and renewal rules. The IRS Form W-7 guidance specifically addresses renewing ITINs that are expiring or have already expired.
So if you have heard that “tax ID numbers expire,” you may have been reading information about an ITIN rather than an EIN.
What If You Lost Your EIN Because You Haven’t Used It in Years?
Losing the paperwork does not mean you lost the EIN itself.
You should first look through your:
- Previous federal tax returns
- Business bank records
- Payroll records
- Business formation records
- IRS correspondence
- Licensing records
- Accounting records
The IRS also lists several methods for confirming an existing EIN, including an entity transcript, an eligible digital CP575 through Business Tax Account, and Letter 147C.
For detailed instructions, use How to Get an EIN Letter From the IRS Fast.
You can also review How Do I Prove I Have an EIN Number? if your bank, lender, payroll provider, or another organization wants official proof.
Don’t Apply for Another EIN Just Because You Lost the Number
One of the biggest mistakes you can make is assuming that your EIN expired because you cannot find your original paperwork.
The IRS states that a business entity should generally have only one EIN.
Before applying for another number, try to recover the existing EIN.
The IRS recommends looking at:
- Your original EIN notice
- Your bank’s business-account records
- State or local licensing records
- Previously filed business tax returns
If you still cannot find the EIN, an authorized person can contact the IRS Business and Specialty Tax Line for assistance.
Can You Renew an EIN?
You normally do not “renew” an EIN.
There is no standard annual EIN renewal application that you file simply to keep your federal employer identification number active.
Instead, your responsibilities may involve maintaining accurate information and satisfying your business’s federal tax filing obligations.
For example, if your business’s address or responsible party changes, you may need to update IRS records rather than replace the EIN.
Start with Form 8822-B Change of Address: Complete Guide when that is the issue.
Can Someone Else Use Your Old EIN?
Your EIN is connected to the entity to which the IRS assigned it.
The IRS describes the EIN as that entity’s permanent federal taxpayer ID number.
You therefore should not treat an unused or deactivated EIN like a telephone number that can simply be handed to another unrelated business.
If you create a genuinely new entity, determine whether that new entity needs its own EIN.
Likewise, if you take over another employer’s business, the IRS instructs you to use your own EIN for reporting and depositing employment taxes rather than using the previous employer’s EIN.
What Should You Do If You Think Your EIN Is No Longer Valid?
Do not immediately apply for a new EIN.
First determine why you believe there is a problem.
If you lost the EIN
Use How to Get an EIN Letter From the IRS.
If a bank wants proof
Use How Do I Prove I Have an EIN Number?.
If your business address changed
Use Form 8822-B Change of Address: Complete Guide.
If your business permanently closed
Use How to Cancel an EIN Number With the IRS.
If you need to write the IRS
Use How Do I Write a Letter to the IRS?.
If your ownership or legal structure changed
Check whether the change requires a new EIN before submitting another application.
How to Protect Your EIN for the Long Term
Because your EIN can remain associated with your entity permanently, you should keep reliable records of it.
Store copies of:
- Your EIN assignment or verification notice
- Business formation documents
- Federal business tax returns
- Payroll tax records
- IRS correspondence
- Business banking records
- Relevant state registrations
Keep your EIN information secure.
Although an EIN is commonly provided on business and tax documents when required, you should still avoid publishing sensitive tax records unnecessarily or sending EIN verification documents through unsecured channels.
Advanced EIN Status and Action Checklist
Work through each section before deciding that your EIN has expired or applying for another EIN. Check each item that you have reviewed or completed.
Section 1: Confirm Your Existing EIN
Start here if you are unsure whether your old EIN can still be used.
Section 2: Review Business Changes
A change to your business can matter more than the age of your EIN.
Section 3: If You Lost Your EIN Documents
Losing your EIN letter is different from losing the EIN itself.
Section 4: If Your Business Permanently Closed
Complete your tax obligations before treating the account as finished.
Section 5: If a Bank or Payroll Company Rejects Your EIN
A verification problem does not automatically mean your EIN expired.
Section 6: Protect Your EIN Records
Keep enough documentation to make future verification easier.
Choose Your Next Action
- If nothing about your entity changed, you will usually continue using your existing EIN.
- If you lost your paperwork, recover or verify the existing EIN.
- If your address or business information changed, update the appropriate records.
- If your business permanently closed, complete final tax obligations and review EIN deactivation procedures.
- If ownership or legal structure changed, determine whether IRS rules require a new EIN.
Frequently Asked Questions About EIN Expiration
Does an EIN ever expire?
No. Your EIN does not normally expire because of age. Once the IRS assigns an EIN to an entity, it becomes that entity’s permanent federal taxpayer identification number.
If you cannot locate your EIN paperwork, use How to Get an EIN Letter From the IRS rather than assuming the number expired.
How long is an EIN valid?
An EIN does not have a standard expiration period such as five, ten, or twenty years. The number remains associated with the entity unless circumstances require you to use a different EIN.
Do you have to renew an EIN every year?
No. You do not normally renew your EIN annually.
You may have annual business registrations, tax returns, licenses, permits, or other filing requirements, but those requirements are separate from EIN renewal.
Does an EIN expire if you don’t use it?
Not simply because you haven’t used it.
If you no longer need the EIN, the IRS provides a procedure for requesting deactivation. For instructions, see How to Cancel an EIN Number With the IRS.
Does an EIN expire when a business closes?
No. The EIN remains permanently associated with the entity. You may need to file final returns and request deactivation or closure of the related business tax account instead.
You can use 17 IRS EIN Cancellation Letter Samples if you need wording for the request.
Do you need a new EIN when you change your business address?
Usually not. The IRS states that you generally do not need a new EIN merely because you changed the business address.
Review Form 8822-B Change of Address: Complete Guide instead.
Do you need a new EIN after changing your business name?
Usually not. A business name change alone does not generally require a new EIN.
Can you get a new EIN because you lost the old one?
You should first try to recover or verify your existing EIN rather than applying for another one.
The IRS states that a business entity should generally have only one EIN.
Use How Do I Prove I Have an EIN Number? when you need official documentation.
Does an LLC’s EIN expire?
No. An LLC’s EIN does not have a routine expiration date. However, certain changes to the LLC or its federal tax situation may create a need for a new EIN, depending on the circumstances.
Does a nonprofit EIN expire?
No. A nonprofit generally continues using its EIN from year to year.
Remember that EIN status and federal tax-exempt status are separate issues.
Can the IRS cancel your EIN?
The IRS currently states that it cannot cancel an EIN after it has been assigned, but it can deactivate the EIN when it is no longer needed.
Can you reuse an old EIN for a new company?
You should not assume that an EIN from an old entity can be transferred to an unrelated new entity. Your EIN remains associated with the entity to which the IRS originally assigned it.
Determine whether the new entity requires its own EIN.
What happens if your EIN is 20 years old?
Nothing special happens merely because your EIN is 20 years old. Age alone does not cause an EIN to expire.
If you need recent documentation proving the number, use How to Get an EIN Letter From the IRS.
Bottom Line: Your EIN Does Not Normally Expire
Your EIN is not something you replace every few years.
Once the IRS assigns the number to your business or entity, it generally remains that entity’s permanent federal taxpayer identification number.
The situations that matter are changes in your business—not the age of your EIN.
If you lose your EIN documents, verify the existing number.
If your address changes, update your information.
If your business closes, complete your final tax obligations and consider requesting deactivation.
If your ownership or legal structure changes, determine whether IRS rules require a new EIN.
Following those distinctions can help you avoid duplicate EIN applications, incorrect tax records, and unnecessary delays when dealing with banks, payroll companies, lenders, and the IRS.
Disclaimer
This article is for general educational and informational purposes only and is not legal, tax, accounting, or financial advice. EIN rules and IRS procedures can change. Confirm the requirements for your specific situation directly with the IRS or a qualified tax professional.