ES Tax FAQs
My business has changed from a sole proprietor to a corporation. I have the same business and the same owner, why do I need a new state ID number?
Anytime an entity change occurs a new account needs to be set up. This is because when you change entity types, the Internal Revenue Services (IRS) will issue a new Federal Identification Number (FEIN). Employment Security Tax must report to the IRS the amount of wages each employer (and FEIN) reports to us. The amount we report must match what you have reported.
