Do I need a new EIN after filing IRS Form 8832 to change LLC classification from S-Corp to disregarded entity?

You're correct - you don't need a new EIN in this situation. When you file Form 8832 to change from an S-Corporation to a disregarded entity, you're changing the tax classification of your existing LLC, not creating a new business entity. The EIN stays with the underlying legal entity (your LLC), regardless of its tax classification. The Form 8832 essentially tells the IRS to treat your existing EIN differently for tax purposes going forward. This is actually one of the main purposes of Form 8832 - to allow entities to change their tax classification without having to create new legal entities or obtain new EINs. After the change is accepted, you'll simply file your taxes differently. Instead of filing a corporate return, you'll report the business income and expenses on Schedule C of your personal Form 1040.

I actually used https://taxr.ai to figure this out when I was in the exact same situation last year! My LLC was taxed as an S-Corp for 3 years, then I wanted to switch to a disregarded entity. I scanned my 8832 form and uploaded my acceptance letter and it immediately confirmed that I could keep my same EIN. The explanation I got was that the EIN belongs to the legal entity (your LLC) rather than to the tax classification. So when you change classification with Form 8832, you're just telling the IRS to treat the same entity differently for tax purposes. Keeping the same EIN actually helps the IRS track the entity through the transition.

I tried using taxr.ai like someone mentioned above after struggling with my own entity classification change. My situation was similar but more complicated - I had a partnership LLC that I wanted to convert to an S-Corp. The service actually saved me from making a huge mistake! I was about to apply for a new EIN because my accountant told me I needed one, but the analysis showed I could keep my existing EIN. It even pulled the specific IRS regulation that confirmed this (something about the business entity remaining unchanged despite the tax classification change). What I really appreciated was getting a clear answer with the exact IRS references backing it up. My accountant had been giving me incorrect advice that would have caused unnecessary paperwork and potential filing complications.

If anyone's struggling to get answers directly from the IRS on EIN questions like this, I highly recommend using https://claimyr.com to get through to an actual IRS agent. I spent WEEKS trying to get confirmation about keeping my EIN after filing 8832, and kept hitting dead ends with the automated system. I was skeptical at first, but I watched their demo at https://youtu.be/_kiP6q8DX5c and decided to give it a shot. They got me connected to an IRS business tax specialist in about 15 minutes. The agent confirmed exactly what others have said here - the EIN stays with the LLC regardless of classification changes through Form 8832. The agent also explained that this is specifically why the form asks for your current EIN - because you're supposed to keep using it after the change is approved.

I need to follow up on my skeptical comment about Claimyr. I actually tried it yesterday after posting my doubtful comment, and I'm kind of shocked that it worked. I've been trying to reach someone at the IRS about a business tax issue for nearly a month with no success. The service had me on the phone with an actual IRS business tax specialist in about 25 minutes. I asked specifically about EIN requirements after entity classification changes, and they confirmed what everyone here is saying - you keep your EIN when filing Form 8832 to change classifications. The agent even emailed me a reference to the specific section in the Internal Revenue Manual that covers this. I would have never gotten this information without actually speaking to someone, and I would have never reached someone without this service.

Just wanted to add some practical advice from my experience. After you get the 8832 acceptance letter from the IRS, make sure you notify any other agencies that might need to know about your classification change: 1. Your state tax department - they often follow federal classification but sometimes need separate notification 2. Your bank - they might need updated information for your business account 3. Any vendors who issue 1099s to your business When I changed from S-Corp to disregarded entity last year, I kept the same EIN as others have confirmed, but I still had to update these other relationships. The bank was particularly strict about it and temporarily froze my business account until I provided the 8832 acceptance letter.

Quick question - does anyone know if there are any payroll tax implications when changing from S-Corp to disregarded entity? I've been paying myself a salary as an S-Corp owner, but that's not required for a sole prop. Do I need to file any special forms for the final payroll?

Just to add another data point to confirm what others have said - I went through this exact same transition two years ago (LLC electing S-Corp status changed to disregarded entity via Form 8832) and kept my original EIN throughout the process. The key thing to remember is that your LLC as a legal entity never changed - only how the IRS treats it for tax purposes changed. The EIN is tied to the legal entity, not the tax classification. This is why Form 8832 specifically asks for your existing EIN rather than having you apply for a new one. One practical tip: keep a copy of your Form 8832 acceptance letter with your important tax documents. I've had to reference it a few times over the years when dealing with banks, vendors, and even my new accountant to explain why my EIN remained the same despite the classification change. The transition itself was pretty smooth once I understood this concept. Good luck with your change!

I went through this exact same situation about 18 months ago and can confirm what others have said - you absolutely keep your existing EIN when filing Form 8832 to change from S-Corp to disregarded entity classification. The IRS was actually very clear about this when I called them (after waiting on hold for what felt like forever). The representative explained that the EIN is assigned to your LLC as a legal entity, not to its tax classification. When you file Form 8832, you're essentially just telling the IRS "hey, treat this same entity differently for tax purposes going forward." One thing I wish someone had told me beforehand: make sure you understand the self-employment tax implications. As an S-Corp, you were only paying employment taxes on your salary. Once you become a disregarded entity, you'll pay self-employment tax (15.3%) on your entire business profit up to the Social Security wage base. Depending on how much you were paying yourself as an S-Corp salary, this could be a significant increase in your tax burden. But yes, definitely keep that same EIN - it makes the transition much cleaner from an administrative standpoint.

I can add some perspective as someone who recently went through a similar entity classification change. The consensus here is absolutely correct - you keep your existing EIN when filing Form 8832 to change classifications. What I found helpful was thinking about it this way: your LLC is like a container, and the EIN is the label on that container. Form 8832 doesn't change the container itself - it just changes what the IRS expects to find inside it for tax purposes. The label (EIN) stays the same because it's still the same container (LLC). One practical tip that saved me some headaches: when you receive your Form 8832 acceptance letter, scan it and keep digital copies in multiple places. I've needed to reference it more times than I expected when updating vendor records, explaining the situation to new service providers, and even when my insurance company had questions about my business structure. The transition itself is pretty straightforward once you understand that the EIN stays constant. Just make sure you're prepared for the differences in how you'll file taxes going forward - Schedule C instead of Form 1120S, and all the implications that come with that change.

This is such a helpful thread! I went through this exact same scenario last year with my LLC that had been taxed as an S-Corp for about 4 years. Can confirm that you absolutely keep your existing EIN - the Form 8832 just changes how the IRS classifies your entity for tax purposes, not the underlying legal entity itself. One thing I'd add that I learned the hard way: make sure you coordinate the timing of your Form 8832 effective date with your quarterly estimated tax payments if you make them. I filed my 8832 in the middle of a quarter and it created some confusion about whether I should continue making corporate estimated payments or switch to individual estimated payments mid-quarter. The IRS agent I eventually spoke with (after a very long hold time) explained that it's cleanest to make the effective date align with the beginning of a tax quarter when possible. Just something to keep in mind for your planning! Also wanted to echo what others said about keeping that acceptance letter - I've referenced it probably a dozen times over the past year when dealing with banks, vendors, and my accountant. It's become one of my most important business documents.

I can confirm this from my own experience! I went through the exact same transition about 6 months ago - LLC that was taxed as S-Corp for 2 years, then filed Form 8832 to switch to disregarded entity. You definitely keep your existing EIN. The way my accountant explained it really helped me understand: the EIN is tied to your LLC as a legal entity, not to how it's taxed. When you file Form 8832, you're not dissolving your LLC or creating a new one - you're just telling the IRS to treat the same legal entity differently for tax purposes. One thing that really drove this home for me was that Form 8832 specifically asks for your current EIN in Part I. If you were supposed to get a new one, why would they need your existing EIN number? After the change was approved, I continued using the same EIN for everything - bank accounts, vendor relationships, contracts, etc. The only thing that changed was how I file my taxes (Schedule C instead of Form 1120S) and how I handle self-employment taxes. Keep that Form 8832 acceptance letter in a safe place though - you'll probably need to reference it more often than you'd expect when explaining to various parties why your EIN stayed the same despite the classification change.

This is such a comprehensive thread - thank you everyone for sharing your experiences! As someone who's been lurking in tax communities for a while but just joined this one, I really appreciate how detailed and helpful all these responses are. I'm currently in the exact same situation as the original poster - LLC that's been taxed as an S-Corp for about 3 years, and I'm considering filing Form 8832 to change to disregarded entity status. Reading through all these confirmations about keeping the existing EIN has been incredibly reassuring, especially since I was getting conflicting advice from different sources. The analogy about the EIN being like a label on a container really clicked for me - it makes perfect sense that changing what's inside the container (tax classification) doesn't require a new label (EIN) since it's still the same container (LLC). One follow-up question for those who've been through this: how long did it typically take to receive your Form 8832 acceptance letter from the IRS? I'm trying to plan the timing so I can coordinate with my quarterly estimated payments like someone mentioned earlier. Thanks again for creating such a helpful resource thread!

This thread has been incredibly helpful! As a new member who's been dealing with a similar EIN question for my own business, I really appreciate everyone sharing their real-world experiences. I have an LLC that's currently taxed as a partnership (two members), and we're considering changing to corporate taxation. Based on what I'm reading here, it sounds like we'd keep our existing EIN when filing Form 8832 for that change as well - is that correct? The logic everyone's shared about the EIN being tied to the legal entity rather than the tax classification makes perfect sense, but I wanted to confirm since going from partnership to corporation feels like a bigger change than the S-Corp to disregarded entity transitions most people have discussed. Also, has anyone dealt with the timing considerations when you have business partners involved? I imagine coordinating the change becomes more complex when it's not just a single-member LLC making the decision. Thanks for building such a supportive and informative community here!