LLC partnership to s-corp - new FEIN?

[David]

Two individuals form a LLC and file first two years as a partnership. They now want to file 1120-S.
Do they need a new FEIN? Form SS-4 instructions don't seem to address this. Thanks,

[Burke]

Absolutely, and it makes it much cleaner. As an S-Corp there will now be payroll issues, federal and state, and it needs to match the info on file with the state commission that registers such entities.