Internal Revenue Service: Closing a Business, Canceling an EIN
There is more involved in closing your business than just locking the doors. The Internal Revenue Service (IRS) provides procedures for getting out of business, including what forms to file and how to handle additional revenue received or expenses you may incur. Available resources and topics include: Closing a Business Checklist, Declaring Bankruptcy, Sale of a Business, Retirement Topics - Termination of Plan, and Closing a Business Video
Internal Revenue Service (IRS): Closing a Business
Canceling an Employer Identification Number (EIN) - Closing Your Account
The IRS cannot cancel your EIN. If you receive an EIN but later determine you do not need the number (the new business never started up, for example), the IRS can close your business account.
Contact: Internal Revenue Service, Canceling an EIN - Closing Your Account