How do I change my business name with the IRS?
Partnerships and corporations check the name-change box on their next return (Form 1065 box G(3); "Name change" on Form 1120 or 1120-S). Otherwise, write to the IRS in a letter signed by an authorized person, with the state's articles of amendment for an LLC, partnership or corporation. A name change alone keeps the same EIN.
On the return (partnerships and corporations)
- Partnership: if it has changed its name, check box G(3) on Form 1065 (Instructions for Form 1065).
- Corporation or S corporation: if the name changed since the last return, check the "Name change" box on Form 1120 or 1120-S. Generally, the corporation must also have amended its articles of incorporation and filed the amendment with the state where it was incorporated (Instructions for Forms 1120 and 1120-S).
An LLC follows the rule for the return it files.
By letter When the change isn't reported on a return, write to the IRS. The request must be in writing and signed by an authorized person, and an LLC, partnership or corporation must include a copy of the articles of amendment filed with the state that authorized the name change (IRM 21.7.13.6.5.6). Employers send the letter to the IRS office where they file their returns, using the "Without a payment" address in the instructions for their employment tax return (Pub. 15). Our IRS name-change letter template has the wording.
Sole proprietors If the change is to the owner's personal name, the IRS checks whether the Social Security record shows the same change. If it doesn't, the IRS asks for proof that the change is legal, such as a marriage certificate or court order (IRM 3.13.2).
Trusts The trustee must provide a copy of the trust instrument, so the IRS can tell whether a new trust, which would need a new EIN, has been created (IRM 3.13.2).
Do you need a new EIN? Not for a name change alone. The IRS doesn't assign a new EIN when a corporation changes only its name and keeps the same structure and charter, or when a partnership changes its name (IRM 21.7.13.4.3.3 and 21.7.13.4.3.4). A new EIN is needed when the business itself changes: for example, a sole proprietor who incorporates, takes in partners, or passes the business to another individual (IRM 21.7.13.4.3.2).
Register the change with the state too LLCs must register a name change with their state, and the IRS checks the Secretary of State's records to verify it (IRM 3.13.2).
Address or responsible-party changes are separate Those are reported on Form 8822-B, not in a name-change letter (Pub. 15).