1. What Information Can Be Changed
You cannot change the EIN itself—it is permanent once issued. But you can update the following information:
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Legal name of the business
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Trade name (DBA)
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Address (mailing or business location)
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Responsible party information (the person who controls the business)
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Business structure (with some restrictions; major changes may require a new EIN)
2. How to Update Business Name
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Sole Proprietor: If the business name changed, send a letter to the IRS:
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Include the old name, new name, EIN, and signature of the business owner.
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Mail to:
Internal Revenue Service
Cincinnati, OH 45999
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Corporation or LLC: Check IRS Form 1120 (corporation) or Form 1065 (partnership) for instructions—usually you indicate the new name on the next tax return.
3. How to Update Address
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Option 1: File Form 8822-B
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Form 8822-B: Change of Address or Responsible Party — Business.
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Use this form if your business moves or the responsible party changes.
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Mail the form to the address indicated in the instructions (varies by state).
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Option 2: Notify via Written Statement
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Include: business name, old address, new address, EIN, signature.
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Send to the IRS address where you file returns.
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4. How to Update Responsible Party
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The responsible party is the person who ultimately controls the business. If this changes:
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File Form 8822-B.
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You must notify the IRS within 60 days of the change.
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Include the new responsible party’s name, SSN, and title.
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5. How to Update Other EIN Information
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If you need to update business structure (e.g., from sole proprietorship to corporation):
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Often this requires applying for a new EIN, because the structure change is considered a new entity.
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You may also need to file dissolution paperwork for the old entity.
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6. Contacting the IRS Directly
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You can call the IRS Business & Specialty Tax Line:
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Phone: 1-800-829-4933
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Hours: Mon–Fri, 7:00 a.m.–7:00 p.m. local time
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They can provide guidance for specific updates, especially if forms or letters are unclear.
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Summary Table
| Update Type | Method | Form / Document |
|---|---|---|
| Business Name | Letter to IRS or tax return update | N/A / Form 1120, 1065 |
| Business Address | Form 8822-B or written notice | Form 8822-B |
| Responsible Party | Form 8822-B | Form 8822-B |
| Change in Entity Type | Apply for new EIN | SS-4 (new EIN application) |
Key Points to Remember:
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The EIN never changes, only the associated information can.
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Use Form 8822-B for address and responsible party updates.
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Keep copies of all correspondence with the IRS for your records.
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Some changes may require a new EIN if the business structure changes.