The answer to your question depends on exactly what you are intending to do. As a general rule, a Tax ID or Employer Identification Number (EIN) cannot be transferred when there has been a change of business structure or ownership. If the business merely changes its name or moves to a new location, it may retain the EIN but must notify the taxing authorities of the name change. If you are starting a new business and merely using the same name as was previously used by the other business, you will require a new EIN. The IRS website (www.irs.gov) provides a good explanation of when a new EIN is required.