How to Change Your Business Name With the IRS: Letter and Forms

To change your business name with the IRS, corporations and partnerships that haven’t yet filed this year’s return check the name-change box on the return itself; everyone else, including sole proprietors and any business that has already filed, sends a signed letter to the IRS address where the return is filed. There’s no fee, no online portal as of 2026, and no IRS form dedicated to the change.

First Confirm You Don’t Need a New EIN

A name change alone does not require a new Employer Identification Number. You keep your existing nine-digit EIN and update the name attached to it.¹

A new EIN is only required when something structural changes along with the name: a sole proprietor incorporating or forming a partnership, a corporation receiving a new state charter or converting to another entity type, a partnership incorporating or being taken over by one partner as a sole proprietorship, or an LLC being terminated and reformed as a corporation or partnership. Converting a sole proprietorship to a single-member LLC does not require a new EIN as long as you don’t elect corporate taxation and don’t have employees or excise tax obligations.¹ If nothing structural has shifted, keep your EIN and follow the notification steps below.

How to Notify the IRS by Entity Type

The method depends on your entity and on whether you’ve already filed for the year the change took effect.

Corporations Filing Form 1120 or 1120-S

If the current-year return hasn’t been filed yet, check the name-change box on the return. On Form 1120 that box is on Page 1, Line E, Box 3. On Form 1120-S it’s Page 1, Line H, Box 2.² The S corporation instructions add that you should have already amended your articles of incorporation with the state before checking the box.³

If the return has already been filed, send a letter to the IRS at the address where you filed. A corporate officer must sign it.²

Partnerships Filing Form 1065

Partnerships that haven’t filed yet check the box on Page 1, Line G, Box 3 of Form 1065.² If the return has already been filed, send a written notification signed by a partner to the same IRS address where you filed the return.

Sole Proprietors and Single-Member LLCs

There is no checkbox option. Sole proprietors, and single-member LLCs treated as disregarded entities, must write a letter to the IRS at the address where they file their return. The business owner, or an authorized representative, signs it.²

Tax-Exempt Organizations Filing Form 990

Nonprofits report a legal name change by checking the “Name change” box in Item B on Form 990. Only a legal name change is reported this way, not a “doing business as” name. Attach supporting documents based on structure: corporations attach the amendment to the articles of incorporation and proof of state filing; trusts attach the amendment to the trust instrument or a signed resolution showing the effective date; unincorporated associations attach the amendment to the articles of association or constitution, signed by at least two officers, trustees, or members. If the organization already filed its current-year Form 990 before the change occurred, it reports the change on the next return or notifies the IRS by letter.⁴

What Your Letter Must Include

The IRS doesn’t publish a required template, but leave out any of these and the request can stall:

Your EIN, near the top and ideally in a subject line, so the IRS can locate your account.
Your old and new business names, spelled out in full without abbreviations.
The business address currently on file with the IRS.
The effective date the name change took legal effect at the state level.
A copy of supporting state documents, typically the filed Articles of Amendment or a state certificate of name change. The IRS doesn’t specify certified versus photocopy, so a clear photocopy is generally acceptable.
An express request for written acknowledgment. The IRS does not send confirmation automatically; you have to ask for it in the letter.²

Signature authority matters. Only certain people can sign: the owner of a sole proprietorship, a corporate officer for a corporation, or a partner for a partnership. An authorized representative can sign for any of these but must attach a copy of the power of attorney.⁵

Sample Name Change Letter

Adapt the template below and print it on business letterhead if you have it.

[Current Date]

Internal Revenue Service
[Mailing address where you file your return]

Re: Business Name Change — EIN [00-0000000]

To Whom It May Concern:

This letter notifies the Internal Revenue Service that the legal name of the business previously registered as [Old Business Name] has changed to [New Business Name], effective [Date of State Filing]. The business is located at [Business Address].

Enclosed is a copy of the Articles of Amendment filed with [State] on [Date]. Please update federal tax records accordingly for the [Year] tax period and forward written acknowledgment of this change to the address above.

For questions, contact [Authorized Person’s Name] at [Phone Number].

Sincerely,

[Signature]
[Printed Name]
[Title, e.g., Owner, President, Partner]

Note the request for written acknowledgment in the second paragraph. Without that line, the IRS may process the change silently and leave you with no paper trail confirming the update.

Where to Mail It and What Happens Next

Send the letter to the same address where you file your tax return.² That address varies by state and by form. Look up the correct service center on the IRS “Where to File” pages for your specific return (1040, 1120, 1065, and so on). Sending it to the wrong center adds weeks. Use certified mail with a return receipt to prove delivery. As of early 2026 there is no online portal or electronic filing option for a business name change; mail is the only route when a letter is required.

The IRS does not publish an official processing timeline. Anecdotally, updates to the IRS master file take roughly four to eight weeks, and longer during peak filing season. Keep your certified mail receipt and tracking confirmation in your permanent business records. If you asked for written acknowledgment, you should eventually receive a response confirming the update; if you didn’t ask, you may hear nothing at all. To verify the change went through, call the IRS Business and Specialty Tax Line at 800-829-4933 after a reasonable waiting period.

Update Your Employment Tax Filings Too

Payroll returns need to reflect the change as well. The instructions for Form 941 tell employers to enter the business name exactly as it appeared when the EIN was assigned, and to notify the IRS separately after a name change by writing to the address listed under “Where Should You File” in the Form 941 instructions.⁶ If the Social Security Administration can’t match the employer name on W-2 forms to its records, workers’ earnings may not be properly credited.⁷ Send the payroll notification at the same time as your main name-change letter.

Form 8822-B Is Not for Name Changes

Form 8822-B often comes up in this context, but it isn’t the right form. Form 8822-B reports a change of business address, business location, or responsible party.⁸ If your name change happens to coincide with a new address or a different responsible party, file Form 8822-B for those changes and send your name-change letter separately.

Other Places to Update the Name

The IRS is one piece. After filing your Articles of Amendment with your state and notifying the IRS, update your name with:

Your state tax or revenue agency, including income tax, sales tax, and withholding accounts. Most states have their own change forms.
Banks and financial institutions holding business accounts, credit lines, and merchant processing agreements.
Licensing and permit authorities for any professional licenses, local business permits, or industry-specific registrations.
Insurance providers and vendors whose contracts and policies reference the old name.

There’s no federal fee for the IRS notification itself.

1
Internal Revenue Service. When To Get a New EIN
2
Internal Revenue Service. Business Name Change
3
Internal Revenue Service. Instructions for Form 1120-S U.S. Income Tax Return for an S Corporation
4
Internal Revenue Service. 2025 Instructions for Form 990 Return of Organization Exempt From Income Tax
5
Internal Revenue Service. Form 8822-B, Change of Address or Responsible Party
6
Internal Revenue Service. Instructions for Form 941 (Rev. March 2026)
7
Social Security Administration. Employer Correction Request Notices (EDCOR)
8
Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business