C. New York State employer’s identification number

For your convenience, the New York State, New York City, and Yonkers identification number is the same as your federal EIN if one has been assigned to you by the IRS.

Each employer must have only one EIN. If you have been assigned more than one EIN and have not been advised which one to use, notify the IRS of the numbers you have, the name and address to which each number was assigned, and the address of your principal place of business. The IRS will then advise you which EIN to use. You must also advise the New York State Tax Department of all EINs assigned to you and identify your correct number.

If you have been assigned a temporary New York State identification number (TF number) and later get a federal EIN, notify the Tax Department of the federal EIN received by filing Form DTF-95 , Business Tax Account Update , and use the federal EIN for all future withholding purposes.

If you become the new owner of an existing business, you cannot use the federal EIN of the former owner unless you acquired the business by a purchase of corporate stock. You must apply for and acquire your own new EIN. For application forms and more information about who needs an EIN, contact your local IRS office, go to the IRS website ( www.irs.gov ) , or call the IRS Business and Specialty Tax Line at 1-800-829-4933.

Employers that are assigned a New York State identification number (federal EIN plus two-digit suffix) for the purpose of reporting as separate entities (multiple locations reporting separately) must use the assigned New York State number(s).

You must list your identification number on the various forms mentioned in these instructions and in correspondence with the Tax Department.