Have a Tax Question? Ask a Tax Expert
If you are currently operating as a partnership, and the partnership is being taken over by one of the partners and will now be operated from here on out as a single member LLC, then the remaining partner will need to obtain a new tax ID number.
I am giving you a link below to a section of the IRS website which explains what situations require a new tax ID number. You should refer in particular to the section for partnerships, assuming that applies.
If this was helpful please press the Accept button. Positive feedback is also appreciated.