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Hello and thank you for using Just Answer,First you will need to get a new EIN for the partnership. The S corp was paying a salary before but partners do not receive salaries as they are not considered employees. Partners are taxed on their net income (gross sales income minus any allowable business expenses).
This net income is then divided among the partners and is taxed on each partner's tax return. Partners who perform services through the partnership are self-employed
S-corporations divide their net income among their shareholders, and the income is taxed on each shareholder's personal tax return at ordinary tax rates.
Generally, businesses need a new EIN when their ownership or structure has changed. If the S corp stayed but new members added that woudl not require a new EIN.
You will be required to obtain a new EIN if you change to a partnership or even to a sole proprietorship.
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