Key Takeaways

  • IRS Form 8822-B is used to notify the IRS of changes to your business address or responsible party; name changes are usually reported on your annual tax return or by letter.
  • Most business name changes do not require a new EIN unless there is a major structural change such as a merger or conversion.
  • Corporations, S corporations, and partnerships report name changes on their respective tax return forms (Form 1120, 1120-S, or 1065) by checking the “Name change” box.
  • Sole proprietors can notify the IRS of a business name change through a signed letter.
  • Timely notification—generally within 60 days—helps avoid missed IRS correspondence and ensures accurate records.
  • Form 8822-B requires details such as the business’s EIN, old and new addresses, responsible party information, and an authorized signature.

An IRS corporate name change Form 8822 can be made by indicating the name change on the corporation's annual Form 1120. Other business types inform the IRS of the name change by filing the appropriate form or writing a letter to the IRS. Form 8822-B is a document that businesses use to inform the IRS of a recent change in address or their principal party. The IRS should ideally be informed of major changes in a business's details within 60 days of the change.

Implications of Changing Your Business Name, Address, and Responsible Party

Changing a business's name or address is normally a simple process done by filing with your state's secretary of state. But such a change might have wide-ranging implications on the operations and filing requirements of the business. To maintain smooth working relationships, the change should be communicated to your customers, suppliers, and state tax authorities. 

The federal government also requires businesses to inform the IRS of any changes in the name, address, or responsible party of the business. This is necessary to ensure that the business receives notifications from the IRS.

When a Business Name Change Requires a New EIN

While most business name changes do not require applying for a new Employer Identification Number (EIN), there are specific situations where the IRS treats the change as a new entity for tax purposes. Examples include:

  • Mergers or Acquisitions: If two corporations merge and a new corporate identity is created.
  • Entity Conversions: Changing from a corporation to a partnership or from a sole proprietorship to a corporation.
  • Bankruptcy Reorganization: When a new legal entity emerges from the restructuring.

Before proceeding with a name change, review IRS guidelines on EIN requirements to avoid delays in tax processing. If a new EIN is required, obtain it before filing the name change notice.

How to Communicate a Business Name Change to the Federal Government

  • Determine If You Need to Change the EIN
    The change of a business's name may necessitate the business to apply for a new EIN. For example, a change of the EIN may be required if the name change results from a statutory merger of two corporations or if the name change is because of converting a corporation to a partnership.
  • Communicate the Name Change to the IRS
    To inform the IRS of your business name change, complete your annual Form 1120 if your business is a corporation or Form 1120S if the business is an S corporation. Check “Name Change” on the first page and then fill in your company's new name in Section A. The “Name Change” option is on line E on Form 1120 or line H on Form 1120S.
    Partnerships file using Form 1065 and communicate the name change by checking “Name change” on line G and then filling in the new name. Sole proprietorships communicate the name change by writing a letter to the IRS. 

To communicate the name change, businesses can alternatively write a letter signed by one of the business's members or officers along with the Certificate of Amendment. The later must state basic details about the business, including its EIN, its old name, and the new name.

Change of Business Mailing Address or Business Location

The IRS has to be notified of any change to your business's location or mailing address. This is effected by using the Change of Address-Business, Form 8822-B. You should mail the completed form to an IRS office near your state. The form should be filed within 60 days of the address change.

Step-by-Step Instructions for Completing IRS Form 8822-B

To ensure the IRS updates its records promptly, complete Form 8822-B with the following steps:

  1. Identify Your Business: Enter the legal business name exactly as it appears on your most recent tax return.
  2. Provide Your EIN: This helps the IRS match your change to existing records.
  3. Enter the Old Information: Fill in the old mailing address and/or business location.
  4. Enter the New Information: Include your new mailing address, business location, or both.
  5. Responsible Party Change: If applicable, provide the name, Social Security Number (SSN), or EIN of the old and new responsible parties.
  6. Sign and Date: An authorized individual (e.g., owner, officer, or partner) must sign.
  7. Mail to the Correct IRS Address: The mailing address for the completed form depends on your state; refer to the instructions on Form 8822-B for the correct IRS office.

Keeping a copy of the completed form for your records is recommended. The IRS generally updates its database within 4–6 weeks.

Changing the Business's Responsible Party

A responsible party of an entity is a person who has a measure of financial control on the business. He or she might be the owner for sole proprietorships and single-member entities or a CEO of a corporation. A change of the principal officer of a business should be communicated either by letter or using IRS Form 8822-B. The letter should state the name, mailing address, and Social Security Number (SSN) or Employer Identification Number (EIN) of the new Principal Officer.

The IRS should notify you that it has received the letter within 60 days. If 60 days pass without a reply from the IRS, you should fax the letter to the IRS as a “second request.”

Form 8822-B makes it easy to communicate the change because it has standard fields to be filled in. The form requires the following details:

  • The business name
  • The business Employer Identification Number
  • The old mailing address
  • The new mailing address (if it has changed)
  • The new business location (if it has changed)
  • The name, TIN, and SSN or EIN of the old responsible party
  • The name, TIN, and SSN or EIN of the new responsible party
  • The signature of a representative of the business

The completed form should be sent by mail to the IRS office nearest to your state.

Timing and Penalties for Late Notification

The IRS requires notification of a change to your business’s responsible party or address within 60 days. Failing to notify the IRS promptly can cause:

  • Misrouted tax notices and delays in communication.
  • Missed deadlines for responding to IRS requests.
  • Potential compliance issues if important tax information is not received on time.

While there is no direct monetary penalty solely for late filing of Form 8822-B, the indirect consequences—such as missed deadlines or late tax payments—can lead to penalties and interest. Timely submission ensures you remain in good standing with the IRS and avoids unnecessary complications.

Frequently Asked Questions

  1. Do I always need Form 8822-B to change my business name?
    No. Business name changes are usually reported on your annual tax return. Form 8822-B is mainly for address or responsible party changes.
  2. How soon should I notify the IRS of a change?
    Within 60 days of the change to ensure accurate IRS records and avoid missed notices.
  3. Will changing my business name require a new EIN?
    Only in specific cases, such as mergers, conversions to a different entity type, or certain reorganizations.
  4. Can I submit Form 8822-B electronically?
    No. The form must be printed, signed, and mailed to the IRS office specified in the instructions.
  5. What happens if I don’t update the IRS after changing my address?
    You may miss important tax notices, potentially leading to penalties or interest for late responses.

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