Q: Does conversion of an LLC to a corporation under GA "conversion" law require a new EIN # from IRS?
O.G.C.A. 14-2-1109.1
A:
Yes, you will need a new EIN. You're changing the structure of the business.
Note: If you were electing to be taxed as a corporation and leaving the entity as an LLC with the state you would not need a new EIN. This confuses a lot of peope so I'm making a note of it here.
https://www.irs.gov/businesses/small-businesses-self-employed/do-you-need-a-new-ein
You'll have a split accounting year and you'll file returns based on the conversion date with the period prior to conversion being filed as the LCC and the conversion date to the end of the year being filed as a short year for the corporation.
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