If an LLC converts into a C-Corp, does it need a new EIN?

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Limited Liability Companies:
You will not be required to obtain a new EIN if the following statements are true:
– A corporation files papers with the state to convert to an LLC and will elect via Form 8832 to be taxed as a corporation.
– A sole proprietor files papers to become a state recognized entity, organizes as an LLC, and will file Form 8832 or Form 2553 to elect to be treated as a disregarded entity or taxed as a corporation or small business corporation.
Partnerships: You will be required to obtain a new EIN if the following statements are true:
• You incorporate.
Corporations: You will be required to obtain a new EIN if the following statements are true:
• A corporation receives a new charter from the Secretary of State.
• You change to a partnership or a sole proprietorship.
• A new corporation is created after a statutory merger.
You will not be required to obtain a new EIN if the following statements are true:
• The surviving corporation uses the existing EIN after a corporate merger.
• The corporate name or location changes.
• Reorganization of a corporation changes only the identity or place.

Read the full article on the IRS website.