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This video discusses the procedures for canceling an EIN with the IRS. An EIN is an employer identification number, which serves as a tax ID for businesses, trusts, estates, joint ventures, and charitable organizations. Once assigned, an EIN 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 effectively "cancel" an EIN is to close the associated business entity or name.
