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.