ES Tax FAQs 4
My spouse died and our business was in his name. Would you change the name of the account to mine? Before we can do that we need to know a couple of things. First, have you contacted the Internal Revenue Service (IRS) about this change? If so, did they require you to apply for a new Federal Identification Number (FEIN)?
If the IRS has issued you a new FEIN then we are going to have to issue you a new account number. This is because of the requirement that our reports to the IRS (which are based on what you report to us) must match what you report to them or we both get messages from the IRS.
If a new FEIN is not required, then we would be happy to update the account information as needed. Please send us an updated Employer Registration Form (form 1002) and we will make the necessary changes.