Is your business undergoing a transformation? Perhaps a rebrand, a merger, or a simple legal name update? Congratulations on this exciting new chapter! However, with new names come new responsibilities, and one of the most crucial is ensuring your Employer Identification Number (EIN) name is accurately reflected with the Internal Revenue Service (IRS).
Don't underestimate the importance of this step! Discrepancies between your business name on file with the IRS and your new official name can lead to processing delays for tax returns, missed communications, and even potential penalties. But don't fret – this comprehensive guide will walk you through the process of changing your EIN name with the IRS, step by step, making it as smooth as possible.
Understanding Your EIN and Name Changes
Before diving into the "how-to," let's clarify a common misconception: you typically don't get a new EIN when you simply change your business name. Your EIN is a permanent identifier, much like a Social Security Number for an individual. Instead, you're updating the name associated with your existing EIN.
However, there are specific scenarios where a new EIN is required. These usually involve a fundamental change in your business structure or ownership. We'll touch on those briefly later. For now, assume you're simply changing the name while your business entity type (e.g., sole proprietorship, LLC, corporation, partnership) remains the same.
Step 1: Confirm Your Business Entity Type and Legal Name Change
Engage the user: Before we go any further, take a moment to confirm: What type of business entity is yours? And have you officially changed your legal business name with the relevant state or local authorities?
This initial confirmation is absolutely critical. The method for notifying the IRS depends heavily on your business structure and whether the name change is a true legal change or just a "doing business as" (DBA) name.
Sub-heading: Verify State-Level Name Change First
For most formal business entities like Limited Liability Companies (LLCs), Corporations, and Partnerships, your legal name change must be registered with your state's Secretary of State or equivalent business filing agency before you notify the IRS. This typically involves filing an "Articles of Amendment" or "Certificate of Amendment." You'll need proof of this state-approved change for the IRS.
Sole proprietorships, on the other hand, often operate under the owner's legal name. If a sole proprietor uses a "Doing Business As" (DBA) name, this is usually registered at the state or local level and generally doesn't impact the EIN name, which is tied to the individual's Social Security Number (SSN). However, if you are a sole proprietor and have an EIN, and you've legally changed your personal name, that's a different scenario and requires updating your Social Security Administration (SSA) records first.
Step 2: Determine the Correct Method for Notifying the IRS
The IRS offers different ways to notify them of a business name change, depending on your entity type and whether you're filing a tax return soon. There's no online method for changing your EIN name directly with the IRS. All requests must be mailed or submitted with your tax return.
Sub-heading: For Corporations (including S-Corporations)
If your business is a Corporation (filing Form 1120, U.S. Corporation Income Tax Return) or an S-Corporation (filing Form 1120-S, U.S. Income Tax Return for an S Corporation), the process is relatively straightforward when you file your annual tax return.
- During Tax Filing: On Form 1120 (Corporations), locate Line E, box 3 on page 1. For Form 1120-S (S-Corporations), it's Line H, Box 2 on page 1. You'll find a designated name change box to check. Simply enter your new business name in the appropriate section (often Section A for corporations). You typically don't need to include your previous name directly on the form.
- Attach Proof: Crucially, you should attach a copy of your state-approved Certificate of Amendment or similar legal document confirming your name change. This serves as your official proof for the IRS.
Sub-heading: For Partnerships
If your business is a Partnership (filing Form 1065, U.S. Return of Partnership Income), you can also notify the IRS during your annual tax filing.
- During Tax Filing: On Form 1065, locate Line 3G. You'll find a box to check for a name change. Enter your new partnership name as required.
- Attach Proof: Always include a copy of your amended partnership agreement or state-approved name change document with your filed Form 1065.
- If Not Filing Soon: If you're not due to file your Form 1065 in the near future, you'll need to send a signed letter to the IRS. More on this in the "General Letter Notification" section below.
Sub-heading: For Sole Proprietorships
For Sole Proprietorships with an EIN, the process is usually done via a written letter.
- Send a Signed Letter: You'll need to send a signed letter to the IRS requesting the name change. This letter should clearly state your old business name, your new business name, your EIN, and the effective date of the name change.
- Address: Mail this letter to the IRS processing center where you typically file your tax returns. (See "Step 4: Where to Send Your Notification" for addresses).
- No Specific Form: There isn't a dedicated IRS form for sole proprietors to change their business name with the EIN, so a letter is the standard approach.
Sub-heading: For LLCs (Taxed as Sole Prop, Partnership, or Corporation)
The method for LLCs depends on how they are taxed by the IRS.
- LLC taxed as a Sole Proprietorship (Single-Member LLC): Follow the steps for Sole Proprietorships above – send a signed letter.
- LLC taxed as a Partnership (Multi-Member LLC): Follow the steps for Partnerships above – update on Form 1065 or send a letter.
- LLC taxed as a Corporation (by election): Follow the steps for Corporations above – update on Form 1120 or 1120-S.
In all LLC cases, it's essential to include a copy of your state-approved Certificate of Amendment for your LLC's name change.
Sub-heading: General Letter Notification (If Not Filing Taxes Soon)
If your business entity (Partnership, Corporation, or LLC taxed as such) isn't due to file its tax return in the immediate future, or if you prefer to notify the IRS separately, you can send a signed letter. This is also the primary method for Sole Proprietorships with an EIN.
Your letter should include:
- Current Date
- Prior Business Name
- New Business Name
- Your Employer Identification Number (EIN)
- The effective date of the name change
- Your current mailing address
- A clear request for the IRS to update their records with your new business name.
- Signature of an authorized person (e.g., owner, general partner, corporate officer).
Crucially, attach a copy of the legal document that proves your name change (e.g., state-approved Articles of Amendment, Certificate of Amendment, or court order).
Step 3: Gather Supporting Documentation
Regardless of the method you choose, proof of your legal name change is non-negotiable.
- State-Approved Amendment: This is the most common and vital document for LLCs, Corporations, and Partnerships. It will typically be called an "Articles of Amendment," "Certificate of Amendment," or similar, issued by your state's Secretary of State or equivalent office.
- Court Order: If your name change was a result of a court order, a copy of that order would be your supporting document.
- Marriage Certificate/Divorce Decree: For sole proprietors who changed their personal legal name, a marriage certificate or divorce decree, along with an updated Social Security card, may be relevant.
- EIN Confirmation Letter (Optional but Helpful): If you still have your original EIN confirmation letter (CP 575), it can be helpful to include a copy, though it's not strictly required.
Make sure to keep copies of everything you send to the IRS for your records.
Step 4: Where to Send Your Notification
The mailing address for your letter or tax return depends on your business's location.
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For Businesses located in:
- Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin: Internal Revenue Service Kansas City, MO 64999
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For Businesses located in:
- Alabama, Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming: Internal Revenue Service Ogden, UT 84201-0023
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Foreign-owned businesses and those with principal place of business outside the U.S.: Internal Revenue Service Attn: EIN International Operation Cincinnati, OH 45999
If you recently applied for an EIN and haven't filed any taxes yet, you might need to send your request to IRS-Stop 343G, Cincinnati, OH 45999. It's always a good idea to double-check the current IRS instructions or call their Business & Specialty Tax Line (see Step 5) if you're unsure.
Step 5: Follow Up and Verify
The IRS can take anywhere from 4 to 8 weeks to process name change requests. Patience is key!
- Keep a Record: As mentioned, maintain copies of all documents submitted, including the date you sent them.
- Monitor Your Mail: The IRS may send you a confirmation letter once they've processed the change. Keep this letter with your important business records.
- Check Your Next Tax Document: The most definitive way to confirm the change is to see your new business name on your next tax notice or filing.
- Contact the IRS (If Necessary): If a significant amount of time has passed (e.g., beyond 8 weeks) and you haven't received confirmation or seen the change reflected, you can call the IRS Business & Specialty Tax Line at 1-800-829-4933 (Monday – Friday, 7 a.m. to 7 p.m. local time). Have your EIN and all relevant information ready for verification.
Step 6: Update Other Business Records
Changing your EIN name with the IRS is just one piece of the puzzle. Don't forget to update your business name with all other relevant entities!
- State and Local Agencies: Beyond the initial state filing, update any other state or local licenses, permits, and registrations (e.g., sales tax permits, professional licenses, city business licenses).
- Financial Institutions: Notify your bank, credit card companies, and any lenders of your new business name. You'll likely need to provide them with updated legal documents.
- Vendors and Suppliers: Inform all your vendors, suppliers, and service providers about your new name to ensure accurate invoicing and contracts.
- Customers: Clearly communicate your name change to your customers to avoid confusion and maintain brand recognition.
- Payroll Providers: If you use a payroll service, make sure they have your updated business name.
- Website, Marketing Materials, and Branding: Update your website, social media profiles, business cards, letterhead, signage, and all other marketing and branding materials to reflect your new name.
- D-U-N-S Number (if applicable): If your business has a D-U-N-S number, update your information with Dun & Bradstreet.
By taking a systematic approach, you can ensure a seamless transition for your business name change, keeping you compliant and avoiding unnecessary headaches.
10 Related FAQ Questions
Here are 10 frequently asked questions, structured as "How to" questions, with quick answers:
How to know if I need a new EIN or just a name change?
You generally only need a new EIN if your business structure fundamentally changes (e.g., sole proprietorship converts to an LLC, partnership incorporates). A simple name change (while the entity type remains the same) usually means you'll just update the name associated with your existing EIN.
How to correct a misspelling in my EIN name?
If it's a minor misspelling on an existing EIN, you can often correct it by sending a signed letter to the IRS explaining the error and providing the correct information, along with your EIN. Alternatively, some business types can correct it on their next tax return.
How to change the responsible party for my EIN?
You can change the responsible party for your EIN by filing Form 8822-B, Change of Address or Responsible Party — Business, with the IRS. This must be reported within 60 days of the change.
How to find my EIN if I've misplaced it?
You can find your EIN on previous tax returns, notices from the IRS, or by contacting your bank if they have it on file. If all else fails, you can call the IRS Business & Specialty Tax Line at 1-800-829-4933.
How to notify the IRS of a "Doing Business As" (DBA) name change?
A DBA name is generally not directly associated with your EIN in the same way a legal business name is. You register DBAs with state or local authorities. The EIN is tied to your legal entity. If your legal entity name changes and you also have a DBA, you'll update the legal name with the IRS, and then ensure your DBA registration is consistent at the state/local level.
How to ensure my new business name matches IRS records?
The best way to ensure a match is to follow the appropriate notification method for your business structure (tax return or letter) and always include a copy of your state-approved legal name change document. After the IRS processes it, your next tax documents should reflect the new name.
How to confirm the IRS has processed my EIN name change?
The IRS may send a confirmation letter. The most reliable way to confirm is by checking your next tax notice or when you file your subsequent tax return, as your new name should be reflected there. You can also call the IRS Business & Specialty Tax Line.
How to get an official confirmation letter from the IRS after a name change?
While the IRS doesn't always send a specific confirmation letter for every name change, if you need one, you can call the IRS Business & Specialty Tax Line at 1-800-829-4933 and request a confirmation.
How to handle payroll and employment taxes after an EIN name change?
Your existing payroll and employment tax obligations will continue under the same EIN. Ensure your payroll provider and any state employment tax agencies are updated with your new business name.
How to update my business name on state and local licenses after an EIN change?
After updating with the IRS, you must contact each state and local agency that issued your business licenses, permits, or registrations (e.g., sales tax, professional licenses) and follow their specific procedures for name changes. This is often a separate process from the IRS update.
