How to notify the IRS of changes to EIN?

                                             

After you have made changes to your entity, how do you go about telling the IRS of these changes, so that your entity’s EIN record is up-to-date? 

Ø  Address change

Ø  Entity name change

Ø  Principal officer change

Ø  Estimate of number of employees

Ø  Tax status (ie. S Corp. vs. C Corp. vs. LLC – single or multi-member

Ø  When business started

Ø  Etc.

 

We will give you what you need to tell the IRS properly of your changes.  Don’t worry, it’s really not that scary updating your EIN record with the IRS.

 

Entity Name Change

For INCs and LLCs (taxed as partnerships), you can make this change when filing your tax return, depending on the type of corporation:

Ø  Form 1120 (C Corp) – On page 1, Line E Box 3

Ø  Form 1120S (S Corp) – On page 1, Line H, Box 2

 

Do NOT submit a second EIN application!

For LLCs taxed as disregarded entity, or any entity wishing to make a change before next 1120, 1120S or 1065 filing: Send a letter, on company letterhead, if available, providing the name and Taxpayer Identification Number of the current principal officer, general partner, grantor, owner, or trustor. Be sure to include the entity’s complete name, EIN, and mailing address so they can correctly identify your IRS account.
You will need to include a copy of the state approved/ filed amendment or articles showing proof of the change. Both of these documents will need to be mailed to

 

Internal Revenue Service

1040 Waverly Ave

Holtsville NY  11742

 

NOTE:  Only the business owner or authorized representative can sign the notification.

 

For more information about this, go here: http://www.irs.gov/Individuals/Business-Name-Change.

 

Address Change

 

To change your business mailing or business location address with the IRS you will use Form 8822-B, Change of Address - Business. You will need to mail the completed form to the IRS. Please see the list of states below to find the address where the form is to be mailed.

 

http://www.irs.gov/pub/irs-pdf/f8822b.pdf

 

  • Some other points to consider:
  • Be sure to include any apartment, room or suite number for the new address.
  • If you are using a PO Box enter your PO Box of your street address ONLY if your post office does not deliver mail to your street address.
  • For a foreign address follow the country’s practice for the use of their postal code. Please DO NOT abbreviate the country name.
  • If your mail is received by a third party (ex. accountant or attorney) enter C/O before the third party’s name.
  • The process for the IRS to make the change of the address will take 4 to 6 weeks. If you do not provide a correct mailing address, you may not receive the proper notices that may require your immediate attention or action.  

If the entity’s principal business, office or agency is located in:

 

Connecticut, Delaware, District of Columbia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia or Wisconsin

 

Alabama, Alaska, Arkansas, Arizona, California, Colorado, Florida, Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming, or any place outside of the United States

 

Send Letter or Fax to:

Internal Revenue Service
Cincinnati, OH 45999-0023
Fax Number: 859-669-5748

Internal Revenue Service
Ogden, UT 84201
Fax Number: 801-620-7116

 

Principal Officer (AKA Responsible Party) Change

To change the Responsible Party you will need to write a letter to the IRS. The letter must include the name and social security number (SSN) of the person that will be the new Responsible Party. If the Responsible Party is another entity you will need to include the entity’s name and EIN (Employer Identification Number).

 

In the letter, also include the business name, the EIN and mailing address so the IRS can verify and make the change to the correct account.

 

You will need to mail the letter to one of the two addresses that the IRS uses to receive mail. If the entity’s principal business or office is located in one of the states below:

 

If the entity’s principal business, office or agency is located in:

 

Connecticut, Delaware, District of Columbia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia or Wisconsin

Alabama, Alaska, Arkansas, Arizona, California, Colorado, Florida, Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming, or any place outside of the United States

Send Letter or Fax to:

 

Internal Revenue Service
Stop 343G
Cincinnati, OH 45999
Fax Number: 859-669-5748

 

Internal Revenue Service
M/S 6273
Ogden, UT 84201
Fax Number: 801-620-7116

 

The IRS will send a letter that will advise you that your letter was received. If you do not receive a confirmation letter within 60 days you should fax a copy of the letter to one of the fax numbers listed above with “SECOND REQUEST” noted on the fax.

 

Do NOT submit an application to make this change. You will create more paperwork, cause confusion and cause delays in correcting your information.
 

When Business Started (estimate)


If you gave an incorrect estimate of the official start date of your business, you can change this by simply writing a letter to the IRS instructing them that the official start date should be changed from [list the original estimate] to [new actual start date]. Send this letter to:

Internal Revenue Service
Attn: Entity Dept.
Cincinnati, OH 45999
 

Tax Status Changes - Multi-Member to Single (or visa versa)

If your LLC needs to change it's tax status, from a Multi-Member LLC to Single Member LLC or Single Member to Multi-Member LLC, you will need to complete and submit form 8832.

 

 http://www.irs.gov/pub/irs-pdf/f8832.pdf

 

 

You will need to mail the form to one of the two addresses that the IRS uses to receive mail. If the entity’s principal business or office is located in one of the states below:

 

If the entity’s principal business, office or agency is located in:

 

Connecticut, Delaware, District of Columbia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia or Wisconsin

 

Alabama, Alaska, Arkansas, Arizona, California, Colorado, Florida, Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming, or any place outside of the United States

 

Send Letter or Fax to:

Internal Revenue Service
Cincinnati, OH 45999-0023
Fax Number: 859-669-5748

Internal Revenue Service
Ogden, UT 84201
Fax Number: 801-620-7116

  

Tax Status Changes - INC to LLC (or visa versa)

When you've changed your corporation to an LLC or an LLC to an INC on the state level, you would follow the instructions for "Other Changes to EIN info reported to IRS" (Below).
 

Other Changes to EIN info reported to IRS

For all other changes, send a letter (be sure to include the entity's name, as it appears in IRS records, and the EIN) to one of the following addresses:

 

If the entity’s principal business, office or agency is located in:

Alabama, Alaska, Arkansas, Arizona, California, Colorado, Florida, Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming, or any place outside of the United States

 

Alabama, Alaska, Arkansas, Arizona, California, Colorado, Florida, Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming, or any place outside of the United States

 

Send Letter or Fax to:

Internal Revenue Service
Cincinnati, OH 45999-0023
Fax Number: 859-669-5748

 

Internal Revenue Service
Ogden, UT 84201
Fax Number: 801-620-7116

 



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