In February 2009, I started a corporation in California and got an EIN. In April 2009, I decided to move to Florida. I dissolved the CA corp, moved to Florida, and formed a new Florida corporation. I now live here in Florida and have my Florida corporation.

Question #1: Do I now need to get a new EIN for the Florida corp, or just use the old California EIN?

Question #2: If I get a new Do I file 2 separate tax returns, one for each EIN?