1. If You Only Change Your Business Name
✅ You usually don’t need a new EIN.
If the legal structure and ownership remain the same (for example, a sole proprietor or LLC just rebrands with a new name), you can keep your existing EIN.
What you must do instead:
-
Notify the IRS of the name change:
-
Sole Proprietor: Send a signed letter to your IRS office (where you file returns).
-
Corporation: Indicate the name change on your next tax return or write to the IRS.
-
Partnership or LLC: Note it on the tax return (Form 1065) or send a letter.
-
-
Update the name with:
-
State business registration office
-
Bank and vendors
-
IRS, SSA, and other agencies (if applicable)
-
Example:
“Maria’s Cupcakes” changes its name to “Maria’s Bakery & Café.”
→ Same owner, same EIN — just notify the IRS and update your business records.
2. If You Change Your Business Structure
This is where things get more complex.
| Change Type | Do You Need a New EIN? | Explanation |
|---|---|---|
| Sole proprietor → LLC | ✅ Yes | A new legal entity is formed under state law. |
| Sole proprietor → Corporation | ✅ Yes | The business becomes a separate legal entity. |
| LLC → Corporation | ✅ Yes | Change in tax and legal structure. |
| Partnership → Corporation | ✅ Yes | Change in entity type triggers new EIN. |
| LLC (disregarded entity) adds a partner | ✅ Yes | Becomes a partnership under IRS rules. |
| Corporation → New corporation after merger | ✅ Yes | New entity created. |
| Corporation → Division of another corporation | ❌ No | Still the same legal entity. |
Rule of thumb:
If the ownership or legal structure changes, you need a new EIN.
If you only change the business name or location, you don’t.
3. Updating the IRS and Other Records
If you keep the same EIN but change your business name or structure, make sure to update:
-
IRS records (by letter or on your next return)
-
State tax agencies
-
Business licenses & permits
-
Banking information
-
Insurance policies
-
Employer/payroll accounts
-
Contracts and vendor agreements
Failing to update can lead to tax mismatches, payment delays, or compliance issues.
4. How to Notify the IRS
You can notify the IRS of a business name change by:
-
Mailing a signed letter (include EIN, old name, new name, and signature of owner/officer)
-
Or indicating it on your next tax return in the appropriate section.
IRS instructions: IRS – Business Name Change Procedures
Summary Table
| Situation | Need New EIN? | What To Do |
|---|---|---|
| Name change only | ❌ No | Notify IRS & update records |
| Ownership change | ✅ Yes | Apply for new EIN |
| Change in entity type (LLC → Corp, Sole Prop → LLC, etc.) | ✅ Yes | Apply for new EIN |
| Change in location only | ❌ No | Update IRS & state tax offices |
✅ Bottom Line
-
Name change: Keep your EIN — just notify the IRS.
-
Entity or ownership change: You’ll need a new EIN.
-
Always update your records across all agencies to stay compliant.