I disolved a Tennessee Corporation and in the process of making a new
Georgia Corporation.  Do I need a new Federal Tax ID?

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Clarification of Question by mrsneaky-ga on 22 Jan 2003 15:33 PST

The company for general purposes hasn't changed...  I just need to
know if I need a new Federal Tax ID to change banks - specifically.

Thanks

Hello mrsneaky-ga,

At the outset, I should emphasize the disclaimer at the bottom of this
page, which states that answers provided on Google Answers are general
information, and are not intended to substitute for informed
professional tax or legal advice.  I can provide the results of my
research on your question, but if you need a professional opinion, you
should consult with a qualified tax specialist.

What I did was search for "tax id", and then for "ein" and for "new
ein" on the Internal Revenue Service (IRS) site.  EIN (employer
identification number), in IRS jargon, is the same as the federal tax
identification number (TIN).

"Frequently Asked Tax Questions And Answers - Keyword: Federal Tax ID
Number" [see first two entries]
IRS
http://www.irs.gov/faqs/page/0,,id%3D15723,00.html

There's plenty of discussion on the IRS web site about whether a
corporation needs to obtain a new EIN.  You might find it useful to
review the results of a search for "new ein":

"Search Results - Results for: 'new ein'"
IRS
http://search.irs.gov/web/query.html?col=irsweb&charset=iso-8859-1&ht=0&qp=-Wct%3AInternal+Revenue+Manual+%28IRM%29&qs=&qc=&pw=100%25&ws=0&la=en&qm=0&st=1&nh=10&lk=1&rf=0&oq=&rq=0&si=0&qt=%22new+ein%22&Go.x=3&Go.y=9

But it appears to me -- and again, remember that I am a Google Answers
Researcher, not a tax expert -- that only one of these results is
directly responsive to your question:

"You don't need a new EIN if: ...
After a corporate reorganization, you only change identity, form, or
place of organization. For example, a business may incorporate in
another state as a new corporate entity."

"Small Bus/Self-Employed - Information by Type of Business Entity -
Corporation"
IRS
http://www.irs.gov/businesses/small/article/0,,id=99128,00.html

So that seems to be the answer.

- justaskscott-ga

Thanks for the info.  I wasn't looking for a "professional" answer...
Someone who had time to dig thorugh the IRS site!  THANKS!!!