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The video discusses the process for canceling an Employer Identification Number (EIN) with the IRS. An EIN is a tax ID number assigned to businesses, trusts, estates, joint ventures, and charitable organizations. Once an EIN is issued, it remains attached to the entity or business name 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 business entity or transfer the EIN to a new entity.
