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This video discusses the procedures for canceling an EIN with the IRS. An EIN is an employer identification number assigned to businesses, trusts, estates, joint ventures, and charitable organizations. Once issued, an EIN remains attached to the entity or business name and is never reused or recycled. Therefore, it cannot be canceled. The only ways to effectively "cancel" an EIN are through a business closure or by notifying the IRS of a change in entity type.
