To define a new IDENTITY column in a select into statement, add the column definition before the into clause. The definition includes the column’s precision but not its scale:
select column_list identity_column_name = identity(precision) into table_name from table_name
The following example creates a new table, new_discounts, from the discounts table and adds a new IDENTITY column, id_col:
select *, id_col=identity(5) into new_discounts from discounts
If the column_list includes an existing IDENTITY column, and you add a description of a new IDENTITY column, the select into statement fails.