Business name change with the IRS
The IRS Business name change page splits the action by business type. A sole proprietor writes a letter, while a corporation or partnership marks a box on its return. A name change alone does not require a new EIN.
What the IRS asks of each business type
The IRS says business owners and other authorized individuals can submit a name change, and the action required varies by type of business. Each type tells the IRS in its own way, and a different person signs.
| Business type | How to tell the IRS | Who signs |
|---|---|---|
| Sole proprietorship | Letter to the address where the return was filed | The business owner or an authorized representative |
| Corporation | Name change box on the current-year Form 1120 type, or a letter if the return is already filed | A corporate officer |
| Partnership | Name change box on the current-year Form 1065, or a letter if the return is already filed | A partner |
Where the name change box sits
A corporation filing a current-year return marks the name change box on the Form 1120 type it uses. On Form 1120 the box is Page 1, Line E, Box 3. On Form 1120-S it is Page 1, Line H, Box 2.
A partnership filing a current-year Form 1065 marks Page 1, Line G, Box 3.
The IRS Business name change page does not give a separate instruction for an LLC. The state side of an LLC change is covered in how to change an LLC name with the state.
Steps in order
- A sole proprietor writes to the IRS at the address where the return was filed and states the new name. The proprietor or an authorized representative signs the letter.
- A corporation or partnership that is filing a current-year return marks the name change box on Form 1120, 1120-S or 1065.
- A corporation or partnership that has already filed its current-year return writes to the IRS at the address where it filed.
- The corporate officer or the partner signs, depending on the entity.
- The business asks for an acknowledgement if it wants proof that the IRS recorded the change.
Proof that the IRS recorded the new name
The IRS Business name change page says to ask for an acknowledgement if you need one. Put that request in the same letter.
A trade name used with customers is a separate matter from the name on the tax return. It is covered in filing a fictitious business name.
When a name change needs a new EIN
A name change alone does not require a new EIN. The IRS page When to get a new EIN says a change of ownership or structure generally does.
A sole proprietor needs a new EIN after incorporating, forming a partnership or declaring bankruptcy. A name or location change is not on that list. The same page says a corporation, a partnership or an LLC does not need one just to change a name or location. The IRS Employer identification number page repeats that a name, address or responsible party change does not need a new EIN.
The Business name change page adds that in some situations a name change may require a new EIN or a final return. It points to Publication 1635 to decide which case applies.
The older Publication 1635 wording
The Publication 1635 copy that was read is the Rev. 2-2014 edition. It says a partnership or corporation name change request must include the state-filed Articles of Amendment. Because that edition dates from 2014, check the current Business name change page before attaching anything. The sole proprietor route has no state filing to attach, which is why it is only a signed letter. See naming a sole proprietorship for how that name is set up.
Letter or box: the return decides
For a corporation or partnership, the deciding fact is whether the current-year return has gone in yet. If it has not, the entity marks the name change box on the return. If the return is already filed, the entity writes to the IRS at the address where it filed.
A sole proprietor has no box to mark, so the letter is the only route. The IRS sends an acknowledgement when one is requested.
Example: Blue Heron Bakery
Blue Heron Bakery Inc. renames itself Harbor Lane Bakery Inc. and has not yet filed its current-year Form 1120-S. A corporate officer marks Page 1, Line H, Box 2 on the return. The bakery keeps the same EIN, because a corporation does not need a new one just to change its name.
If the same bakery had already filed, an officer would write to the IRS at the address where the return went in. The letter would give the new name and carry the officer's signature.
What the notice has to contain
The IRS asks for three things in a written notice. It must inform the IRS of the name change and carry the signature of the right person for the entity. If the business wants proof, it must also ask for an acknowledgement.
The IRS says business owners and other authorized individuals can submit the change. A sole proprietor's letter can come from the proprietor or an authorized representative. A corporation needs an officer to sign, and a partnership needs a partner.
Business name change with the IRS: more questions
Does an LLC need a new EIN after a name change?
No. The IRS page When to get a new EIN says an LLC does not need a new EIN for a name or location change.
Can the IRS confirm in writing that it recorded the new name?
Yes. The IRS Business name change page says a business that needs acknowledgement of the name change can ask for one to be sent.
Is Publication 1635 still the rule for Articles of Amendment?
The Publication 1635 copy that was read is the Rev. 2-2014 edition, which asks partnerships and corporations to include the state-filed Articles of Amendment. The IRS Business name change page is the current instruction.
Next: how to change an LLC name with the state, naming a sole proprietorship and filing a fictitious business name.
4 official sources
- IRS, Business name change, retrieved November 12, 2026.
- IRS, When to get a new EIN, retrieved November 12, 2026.
- IRS, Employer identification number, retrieved November 12, 2026.
- IRS, Publication 1635, Understanding Your EIN (Rev. 2-2014), retrieved November 12, 2026.