How to Notify the IRS When Your Business Changes Its Name

The IRS needs to know your new business name, but the process depends on your business structure

If your business has a new name, you must tell the IRS. The steps you take depend on whether you have an Employer Identification Number (EIN), what type of business you run, and whether the name change is just a name or involves a legal change in ownership or structure. A sole proprietor doing business under a different name follows a different path than an LLC or corporation. The IRS does not have a single form for name changes — instead, you use different forms and methods depending on your situation.

The core rule: if you have an EIN and your business name changes, you must notify the IRS before you file your next tax return under the new name. Waiting until tax time creates delays and confusion. Acting now prevents the IRS from sending notices to your old business name and keeps your account in sync with your actual operations.

Key Takeaways

Sole proprietors report a name change on Schedule C when they file their next tax return; no separate IRS form is required beforehand.
Partnerships, S corporations, and C corporations must file Form 8822-B (Entity Name Change) with the IRS within a specific timeframe after the name change becomes official.
LLCs must file Form 8822-B and may also need to file a new Form 8832 (Entity Classification Election) if the name change involves a change in how the IRS treats the business.
You must also update your name with your state's business registration office and notify your bank, vendors, and customers separately — the IRS notification is only one step.
Keep a copy of the state document that shows your new business name (such as an amended Articles of Organization or Certificate of Amendment) to send with your IRS form.

Sole Proprietors: Report the name change on your tax return

If you are a sole proprietor (you own the business by yourself and have not formed an LLC or corporation), you do not file a separate form with the IRS to change your business name. Instead, you report the new name on Schedule C (Profit or Loss from Business) when you file your next tax return. Write the new business name in the space provided at the top of Schedule C, and the IRS will update its records.

Before you file your return, you must register the new name with your state. Most states require you to file a "Doing Business As" (DBA) certificate or similar document with your county clerk or secretary of state. This step is separate from notifying the IRS, but you must complete it first so that your state records match your federal records. Keep a copy of the state filing for your records.

Partnerships and S corporations: File Form 8822-B

Form 8822-B (Change of Address) is the form you use to notify the IRS of an entity name change for partnerships and S corporations. Despite its title, this form handles name changes as well as address changes. You must file it within 60 days after the name change becomes official under state law. The deadline is firm — filing late can result in penalties or delays in processing.

To complete Form 8822-B, you will need your EIN, the old business name, the new business name, and the date the change took effect. Attach a copy of the state document that shows the name change (such as an amended partnership agreement filed with the state or a Certificate of Amendment for a corporation). Mail the form to the IRS address listed in the instructions, or file it electronically if your tax software supports it. Keep a copy for your records.

C corporations: File Form 8822-B and update your corporate records

C corporations follow the same process as S corporations: file Form 8822-B within 60 days of the name change. You will also need to update your corporate bylaws and have your board of directors approve the name change before you file with the IRS. Attach a copy of the state-filed Certificate of Amendment or similar document that shows the new name.

After you notify the IRS, update your corporate records with your state's business office. Most states require you to file an amended Articles of Incorporation or a Certificate of Amendment. This is a separate filing from the IRS notification and must be done with your state, not the federal government. The timing varies by state, so check your state's requirements.

LLCs: File Form 8822-B and possibly Form 8832

Limited Liability Companies must file Form 8822-B to notify the IRS of a name change, following the same 60-day deadline as partnerships and corporations. Attach a copy of your amended Articles of Organization or Certificate of Amendment filed with your state.

In some cases, an LLC name change may trigger a need to file Form 8832 (Entity Classification Election) if the IRS's treatment of your business changes as a result. This is rare and usually only applies if the name change is part of a larger restructuring. Most straightforward name changes do not require Form 8832. If you are unsure, contact the IRS at 1-800-829-1040 or consult a tax professional before filing.

What to do before you file with the IRS

Before you notify the IRS, complete the name change at the state level. File the required documents with your state's business registration office (usually the secretary of state or county clerk). The state filing creates the official record of your new name and the date it took effect. You will need this document to attach to your IRS form.

Update your business records internally: update your bylaws (for corporations), operating agreement (for LLCs), or partnership agreement (for partnerships). Notify your bank and request new checks and account statements under the new name. Update your business licenses, permits, and insurance policies. Inform your vendors, customers, and employees of the change. None of these steps are IRS requirements, but they prevent confusion and keep your business running smoothly.

Where to send Form 8822-B and what happens next

Mail Form 8822-B to the IRS address shown in the form's instructions. The address depends on your location and business type. Processing typically takes 4 to 6 weeks. During this time, the IRS will update your account to reflect the new name. You will not receive a confirmation letter in most cases, but your account will be updated in the IRS system.

After you file, the IRS will send future notices and correspondence to you under your new business name. If you do not receive confirmation within 8 weeks, call the IRS at 1-800-829-1040 and provide your EIN. Have a copy of your Form 8822-B and the state filing document ready when you call.

Frequently Asked Questions

Do I need to get a new EIN when my business name changes?

No. Your EIN stays the same when you change your business name. The EIN is tied to your business entity, not to the name. You only need a new EIN if you change your business structure (for example, converting from a sole proprietorship to an LLC) or if there is a change in ownership or control. A name change alone does not require a new EIN.

What if I miss the 60-day deadline to file Form 8822-B?

File the form as soon as you realize the deadline has passed. Late filing can result in penalties, but the IRS will still process the form and update your account. Contact the IRS at 1-800-829-1040 to explain the delay and ask whether penalties apply. Provide your EIN and the date the name change took effect.

Can I change my business name without filing with the state first?

No. The state filing must come first. Your business name change is not official until your state approves and records it. Only after the state filing is complete should you notify the IRS. The state document serves as proof of the change and must be attached to your IRS form.

What if my business name change is just a DBA and I did not change my legal entity name?

If you are a sole proprietor using a DBA, file the DBA with your county or state, then report the new name on your next Schedule C tax return. You do not file Form 8822-B. If you are a partnership, LLC, or corporation and you are using a DBA in addition to your legal name, you still must file Form 8822-B if your legal entity name changed. If only the DBA changed and the legal name stayed the same, you do not file Form 8822-B with the IRS, but you must update the DBA registration with your state.

Do I need to file amended tax returns after changing my business name?

No, you do not need to amend prior returns. The IRS will link your old business name to your new name in its system. Future returns should show your new business name. If you filed a return under your old name before notifying the IRS of the change, the IRS will match it to your account using your EIN.

This guide is for general information only and is not medical, financial, legal, or other professional advice. For decisions specific to your situation, consult a qualified professional. See our Editorial Policy.