Businesses which change entity structure will need to file for a new EIN. For example, if you start off as a Sole Proprietorship, and get an EIN, then switch to a Partnership, you will need a new EIN. Later, if your partnership becomes a corporation, you will need a new EIN again. Even if you keep the same business name and DBA, when you change corporate structure, you will need a new EIN. If you don’t change structure, your organization will keep the same EIN for the life of the organization.