You may want to verify the answer given below.
I'm not an attorney or CPA so this is not legal or professional advice but...
It seems there is a requirement for a C-Corp to file Tax Returns every year they are in business (exist) whether there is a profit or not. There may penalties for not having done this.
Originally Posted by Wnhough
It depends on the name associated with the EIN. Otherwise, I don’t believe there is any kind of “use” requirement for an EIN, but you need to check with the IRS. If a company is required to file a tax return, it should have an EIN number. Generally, businesses need a new EIN when their ownership or structure has changed.. You will be required to obtain a new EIN if the corporation receives a new charter from the secretary of state; you change to a partnership or a sole proprietorship.You will not be required to obtain a new EIN if you are a division of a corporation; only the corporate name or location changes.