PayPal is required to report finances for the specific EIN number.
Just as with the IRS you can't change your business tax reporting to a new number; you need to close the old business, wind it down, or continue to use it.
For the IRS you need to create a new business account for tax reporting.
PayPal cannot just change an EIN number as the number must be used for the full reporting year.
Best to phone PayPal support for help as you would likely need to close the one account before starting a new one. PayPal might make an exception, but you must phone support and make sure you discuss with a knowledgable business representative.
