When You Do Not Need a New EIN
For most business changes, you keep the same EIN but must notify the IRS to update your records. These include:
1. Change of Business Address
You can update your mailing address or business location using one of the following:
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Form 8822-B: Change of Address or Responsible Party
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Call the IRS Business & Specialty Tax Line
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Mail or fax the form to the appropriate IRS office
2. Change of Responsible Party
The IRS requires this update within 60 days using:
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Form 8822-B
A “responsible party” is the individual who controls, manages, or directs the business.
3. Change of Business Name
If your legal business name changes:
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Corporations file Form 1120 with name-change box checked
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Partnerships file Form 1065
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Sole proprietors send the IRS a letter with signature
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LLCs follow their tax classification (corporation/partnership/disregarded entity)
4. Change of Mailing or Contact Information
Any updates to contact details can be made using Form 8822-B.
When You Must Apply for a New EIN
These major structural or ownership changes require a new EIN:
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You convert your business to a new entity type (e.g., sole proprietor → corporation)
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You add or remove partners in a partnership (partnership → single-owner entity)
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You form a new corporation after dissolving the old one
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Your LLC changes from single-member to multi-member (or vice versa)
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Bankruptcy creates a new taxable entity
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A business is purchased or inherited (depends on type)
Key IRS Forms Used for EIN Updates
| Update Needed | Form |
|---|---|
| Business address change | Form 8822-B |
| Responsible party change | Form 8822-B |
| Business name change | Varies — 1120, 1065, or signed letter |
| Business structure change | Requires new EIN (new application) |
| Lost EIN | IRS can provide it by verification |
Helpful IRS Phone Numbers
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Business & Specialty Tax Line: 1-800-829-4933
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Hours: Mon–Fri, 7 AM–7 PM local time
They can confirm your EIN, address status, or guide you to the right form.
Tip: EIN Updates Are Not Automatic
Banks, state agencies, and licensing departments do NOT receive IRS updates.
You must update each organization separately.