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In this video, the speaker discusses the procedures for canceling an EIN with the IRS. An EIN is an employer identification number and acts as a tax ID number assigned to businesses, trusts, estates, joint ventures, and charitable organizations. Once an EIN is assigned, it remains attached to the entity and is never reused or recycled. Therefore, it cannot be canceled in the traditional sense. The only way to "cancel" an EIN is to close the associated business entity or entity name.
