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If the old business was closed - you may not use the EIN assigned to that business.But if you form a new business entity - you may apply for EIN assigned to THAT new entity.
Applying for an EIN is a free service offered by the Internal Revenue Service.
There are several ways to apply
Apply Online - The Internet EIN application is the preferred method for customers to apply for and obtain an EIN. Once the application is completed, the information is validated during the online session, and an EIN is issued immediately. The online application process is available for all entities whose principal business, office or agency, or legal residence (in the case of an individual), is located in the United States or U.S. Territories. The principal officer, general partner, grantor, owner, trustor etc. must have a valid Taxpayer Identification Number (Social Security Number, Employer Identification Number, or Individual Taxpayer Identification Number) in order to use the online application.
Apply by Fax -- Taxpayers can fax the completed Form SS-4 (PDF) application to the appropriate fax number (see Where to File Your Taxes (for Form SS-4)), after ensuring that the Form SS-4 contains all of the required information. If it is determined that the entity needs a new EIN, one will be assigned using the appropriate procedures for the entity type. If the taxpayer's fax number is ***** a fax will be sent back with the EIN within four (4) business days.
Apply by Mail -- The processing time frame for an EIN application received by mail is four weeks. Ensure that the Form SS-4 (PDF) contains all of the required information. If it is determined that the entity needs a new EIN, one will be assigned using the appropriate procedures for the entity type and mailed to the taxpayer. Find out where to mail Form SS-4 on the Where to File Your Taxes (for Form SS-4) page.
Please be aware that online application service will be unavailable due to planned maintenance beginning at 5 p.m. local time on Tuesday, Dec. 29, 2015 through 7 a.m. Eastern time Monday, Jan. 4, 2016.
Let me know if any clarification needed or if you need help with other tax related issues.