New EIN Necessary

I've seen several different thoughts on this topic, but I'm trying to confirm whether an LLC that revokes its S Corp election will need to get a new EIN. My client's company has not, and will not, make enough money for the extra cost and requirements of being an S Corp to make sense and has no other significant tax impact of revoking their S Corp status. They'd rather retain the EIN if possible as they have some licenses/contracts that would need to be re-done otherwise. My though is by revoking the S Corp status and filing form 8832, the IRS will revert back to taxing my client as a single-member LLC without needing a new tax ID. Wanted to get some thoughts before going down that path. Thanks.

Many discussions about this. An LLC which successfully revokes it's S-Election becomes a C corporation. If you then want to liquidate that corporation and start over you could choose to do so.

https://www.taxprotalk.com/forums/viewtopic.php?f=8&t=12441&p=112691&hilit=llc+revoke+s#p112691

I think this one is the same as your scenario, but I only skimmed through it.