You will not be required to obtain a new EIN if any of the following statements are true.
You report income tax as a branch or division of a corporation or other entity, and the LLC has no employees or excise tax liability.
An existing partnership converts to an LLC classified as a partnership.
The LLC name or location changes.
An LLC that already has an EIN chooses to be taxed as a corporation or as an S corporation.
A new LLC with one owner (single member LLC) is formed under state law, does not choose to be taxed as a corporation or S corporation, and has no employees or excise tax liability. NOTE:You may request an EIN for banking or state tax purposes, but an EIN is not required for federal tax purposes.