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Attorney Elizabeth Potts Weinstein discusses the process of closing or canceling your Employer Identification Number (EIN) with the IRS when shutting down a business. An EIN serves as a tax identification number for a business, similar to a Social Security number for individuals. It's important to address your EIN to avoid future filings, payments, or taxes after the business ceases to exist. Additionally, closing your EIN can help prevent potential fraud that could occur if accounts remain open. Properly managing your EIN is a crucial step in the business closure process.