Changing Your EIN’s Business Name, Address, or Responsible Party

First, which kind of change is it?

Three different things get called “changing my EIN”. They have three different fixes, and using the wrong one is how businesses end up with two numbers or a return filed under the wrong name.

• Same entity, new name. The LLC or corporation renamed itself at the state, or a sole proprietor changed their trade name. Update the record; keep the EIN.
• Same entity, new address or new person in charge. Update the record on Form 8822-B; keep the EIN.
• Different entity. Sole proprietorship to LLC, single-member LLC to partnership, partnership to corporation, a new corporation after a merger. New EIN. The old one is closed or simply left with the old business.

Changing the business name

The IRS wants to know so that returns and notices match. How you tell them depends on the entity.

• Sole proprietor. Write to the IRS at the address where you file your return. State the old name, the new name, the EIN, and sign it. Simple letter, no form.
• Corporation. If you have not filed the current year’s return, tick the name change box on Form 1120 or 1120-S and file under the new name. If you have, send a letter signed by an officer, with a copy of the state amendment.
• Partnership or multi-member LLC. Same idea on Form 1065, or a letter signed by a partner.
• Single-member LLC. A letter signed by the owner, with a copy of the state amendment. The LLC files no return of its own to tick a box on.

Do the state first. The IRS wants the name the state approved, and a letter that arrives before the state amendment is filed can be rejected or simply not match anything.

Changing the address or the responsible party

Form 8822-B does both. A change of business mailing address or location is reported on it whenever you like, though IRS notices go to the old address until you do. A change of responsible party, the person who controls the entity, must be reported on 8822-B within 60 days. This is the one that is missed most: the founder leaves, the trustee changes, the executor is replaced, and the IRS still has the old person on file.

8822-B is mailed, not filed online, and takes several weeks to process. The EIN does not change.

When you actually need a new EIN

The IRS keeps a list. The common cases:

• A sole proprietorship forms an LLC or incorporates.
• A sole proprietorship takes on a partner and becomes a partnership.
• A single-member LLC adds a member and becomes a partnership.
• A partnership incorporates, or a corporation becomes a partnership or sole proprietorship.
• A corporation receives a new charter from the state.
• A new corporation is created after a merger.
• You buy an existing business and run it as your own sole proprietorship.

And the cases where the IRS says you do not need a new one: changing the business name, changing the address, adding locations, a corporation electing S status, a partnership or corporation declaring bankruptcy, and a single-member LLC that stays single-member and merely changes its name.

If you are in the new-EIN list, the old number does not transfer, and the new entity applies for its own. EIN before or after the LLC covers the sequence for the most common case.

Quick answers

Can I change my EIN online?

No. Name changes are by letter or on the return; address and responsible party changes are on a mailed 8822-B. There is no online update.

Do I need a new EIN if I change from an LLC to an S corp?

No, if the LLC is simply electing S corporation taxation. It is the same entity with a tax election. If you dissolve the LLC and form a corporation, that is a new entity and a new EIN.

How long does a name change take to show up?

Weeks, typically. Keep a copy of the letter and the state amendment; banks will accept those while the IRS record catches up.

What if I already got a second EIN by mistake?

Pick the one the bank and the returns use, and write to the IRS to close the other. How to close an EIN.