IRS business name change letter, by entity type
By Arthur Teboul, DokuTrak · Published
In brief
An IRS business name change letter tells the IRS the new legal name for an existing EIN, signed by the owner, a corporate officer or a partner, and sent to the address where the business files its return (IRS: Business name change). Corporations and partnerships can instead tick the name-change box on a return not yet filed.
The letter: Letter to the IRS: business name change
Use this for a sole proprietorship, or for a corporation or partnership whose current-year return is already filed. Keep the signature block for the entity type and delete the others.
- WordEdit the bracketed parts and put it on your letterhead.Free, with your email
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[Old legal business name] [Mailing address of record] EIN: [XX-XXXXXXX] [Date] Internal Revenue Service [Address where the business files its return] Re: Business name change, EIN [XX-XXXXXXX]
Dear Sir or Madam:
Change
Effective [date], the legal name of the business with EIN [XX-XXXXXXX] changed from [old legal name] to [new legal name].
Request
Please update the name on this account. Please also send us a written acknowledgment of the change.
State filing (corporations and partnerships)(optional)
A copy of the Articles of Amendment filed with the [State] Secretary of State on [date], which authorized the new name, is enclosed.
Account identification(optional)
A copy of our [EIN assignment notice / Letter 147C] is enclosed to help locate the account.
No other change
The ownership, entity type and responsible party of the business have not changed. [If the mailing address also changed, we have sent Form 8822-B separately, to the address in its instructions.]
Signature, sole proprietorship(optional)
Signed by the owner, [name], or by an authorized representative with Form 2848 attached.
Signature, corporation(optional)
Signed by [name], [title], an officer of the corporation.
Signature, partnership(optional)
Signed by [name], a partner of the partnership.
Sincerely, [Name] [Owner / Officer title / Partner] [Daytime phone] Signature: ____________________ Date: __________
What each type of business does
The route depends on the entity and on whether this year’s return is already filed (IRS: Business name change). A name change alone does not need a new EIN (IRS Publication 1635, Understanding Your EIN).
| Business | Return not yet filed | Return already filed | Who signs |
|---|---|---|---|
| Sole proprietorship | Letter only (IRS: Business name change) | Letter only | The owner or an authorized representative |
| Corporation (Form 1120) | Tick Page 1, Line E, Box 3 (IRS: Business name change) | Letter | A corporate officer |
| S corporation (Form 1120-S) | Tick Page 1, Line H, Box 2 (IRS: Business name change) | Letter | A corporate officer |
| Partnership (Form 1065) | Tick Page 1, Line G, Box 3 (IRS: Business name change) | Letter | A partner |
What to attach
Partnerships and corporations include a copy of their Articles of Amendment (IRS Publication 1635, Understanding Your EIN). The Articles of Amendment are the filing with the state that authorized the new name. File with the state first; the IRS letter follows.
A copy of an EIN letter can help the IRS find the account, such as the original notice or a Letter 147C. If a representative signs, attach Form 2848.
Where to send it
Send the letter to the IRS address where the business files its return (IRS: Business name change). If the EIN is new and the IRS has not yet set a filing requirement, use the address where you will file (IRS: Business name change).
Ask for an acknowledgment in the letter. An acknowledgment is the IRS reply confirming the new name; the IRS asks you to request one if you need it (IRS: Business name change).
Why Form 8822-B is the wrong form for a name
Form 8822-B is the IRS form for a new business mailing address, location or responsible party, and it has no field that changes the name (IRS: About Form 8822-B). Its name line only identifies the account. If the address changed too, file both: the letter for the name, the Form 8822-B for the address.
Some name changes come with a bigger change. A new entity type or new owners can require a new EIN; Publication 1635 lists the cases (IRS Publication 1635, Understanding Your EIN).
After the IRS updates the name
Request proof that shows the new name, for example a Letter 147C or a digital EIN Verification Notice (IRS: Employer identification number). Then update the bank, the payroll provider and every customer that holds your W-9.
Order of work: state filing, then the IRS letter, then the new EIN proof, then new W-9 forms. Doing it in this order avoids a payer’s name/TIN mismatch in the meantime.
Questions people ask
Do I need a new EIN if my business name changes?
No. Publication 1635 lists a name change among the changes that do not need a new EIN (IRS Publication 1635, Understanding Your EIN).
Can I change my business name with the IRS online?
The IRS describes a signed letter, or the name-change box on a corporate or partnership return, and no online route (IRS: Business name change).
Who signs the name change letter for a corporation?
A corporate officer. For a partnership, a partner; for a sole proprietorship, the owner or an authorized representative (IRS: Business name change).
Can I use Form 8822-B to change my business name?
No. Form 8822-B covers the mailing address, location and responsible party only (IRS: About Form 8822-B).
Sources
- IRS: Business name change: Who signs a business name change by entity type, the return checkboxes for corporations and partnerships, where to write, and that an acknowledgment can be requested.
- IRS Publication 1635, Understanding Your EIN: A name change needs no new EIN; partnerships and corporations include a copy of the Articles of Amendment filed with the state.
- IRS: About Form 8822-B: Form 8822-B reports a new business mailing address, business location or responsible party; responsible-party changes are reported within 60 days.
- IRS: Employer identification number: Lists the three ways to confirm an EIN, the fax and mail application timings, the 800-829-4933 line and its hours, and says a name, address or responsible-party change needs no new EIN.
About the author
Arthur Teboul (Founder, DokuTrak) is building DokuTrak after watching professionals lose hours chasing clients for documents over email. Arthur Teboul.
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How this page was made (methodology): it is built from the primary sources listed under Sources, and every rule and figure on it links to the source it comes from. Last updated October 25, 2026. Spotted an error or a rule that changed? Contact us.
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