72. Because our HOA stopped doing the WV Secretary of State’s annual report, does our FEIN number go away, and do we need to file for a new one?

FEIN is the same as EIN it is your Federal Employee Identification Number for the business (your HOA). It is never discontinued, reassigned or reused. Regardless of whether or not an EIN was ever used, the number is PERMANENT. An EIN cannot be canceled by the IRS; however, the business account associated with the EIN may be closed. If the EIN is needed in the future, it will still belong to the business entity (your HOA) even after the account is closed.

U.S. Internal Revenue Service (IRS)