How to Complete an EIN Change of Responsible Party for an LLC (Form 8822-b Instructions)

Home » How to Complete an EIN Change of Responsible Party for an LLC (Form 8822-b Instructions)

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You need to complete Form 8822-B and send it to the IRS to change the EIN Responsible Party for your LLC

If the Responsible Party for your LLC has changed, you’ll need to update the IRS as soon as possible, as per their requirements.

Form: 8822-B (“Change of Address or Responsible Party — Business”)

Note: Form 8822-B can also be used to change your LLC address with the IRS.

Form 8822-b Instructions

Here’s how to change your EIN Responsible Party, step-by-step.

Download IRS Form 8822-b

Form 8822-B

Check all boxes this change affects:

You can leave these boxes unchecked.

4a Business name:

Enter your complete LLC name.

4b Employer identification number:

Enter the EIN Number for your LLC.

5, 6, and 7 (addresses):

You can leave these fields blank (unless you are also changing your LLC address with the IRS).

8. New responsible party:

Enter the new Responsible Party’s name. This must be an individual person. It can’t be another company, like an LLC or Corporation.

9. New responsible party’s SSN, ITIN, or EIN:

Enter the new Responsible Party’s SSN (social security number) or ITIN (Individual Taxpayer Identification Number).

(related article: How to apply for an ITIN)


  • Although the form says “EIN”, you cannot enter an EIN of a company unless you are a government entity. The EIN Responsible Party for your LLC must be a person and you must use their SSN or ITIN.
  • If the EIN Responsible Party is a non-US resident/non-US citizen and they don’t have an SSN or ITIN, you can enter “Foreign” on line 9.

10. Signature:

Enter your phone number, sign the form, and enter today’s date and your title.


  • use “owner” if Single-Member LLC taxed as a Sole Proprietorship
  • use “partner” if Multi-Member LLC taxed as a Partnership
  • use your officer title if the LLC is taxed as an S-Corp or C-Corp

IRS mailing addresses

At the bottom of 8822-B you’ll see the two different IRS mailing addresses. I know it says “old address”, but you can just ignore that. Choose the mailing address that reflects with your LLC’s current location.

If your current LLC address is located in Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, or Wisconsin:

Mail 8822-B to:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999


If your current LLC address is located in Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, or Wyoming:

Mail 8822-B to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0023

Note: There is no street address needed. The IRS is so big that they have their own zip code.

Make a copy of 8822-B

Make a copy of Form 8822-B for your records before mailing it to the IRS.

Need a new EIN Confirmation Letter?

On average, it takes about 30 days to receive a confirmation letter from the IRS, but please allow 45 to 60 days.

After that time has passed, call the IRS by phone (see below) and ask them to mail you an EIN Verification Letter (147C). This is a confirmation letter for your EIN Number which will show the new Responsible Party.

How will the EIN Responsible Party appear?

On both the CP 575 (EIN Confirmation Letter) and 147C (EIN Verification Letter), the EIN Responsible Party will be listed at the top.

  • If you have a Single-Member LLC, you’ll see “SOLE MBR” followed by the name of the EIN Responsible Party.
  • If you have a Multi-Member LLC, you’ll see “MBR” followed by the name of the EIN Responsible Party.
  • Many people get worried about this, however, it’s not cause for concern. For more details, please see What does SOLE MBR (or MBR) mean with IRS.

IRS contact info

You can contact the IRS at 800-829-4933. Their hours are Monday through Friday from 7am to 7pm, local time (based off the area code you’re calling from).

Form 8822-B is not for an LLC name change

If you need to change your LLC name with the IRS, you can’t do that with Form 8822-B.

We have instructions here: change LLC name with the IRS.

Matt Horwitz
Matt Horwitz
Matt Horwitz is the leading expert on LLC education, and has been teaching for 15 years. He founded LLC University in 2010 after realizing people needed simple and actionable instructions to start an LLC. He's cited by Entrepreneur Magazine, Yahoo Finance, and the US Chamber of Commerce, and was featured by CNBC and InventRight.
Matt holds a Bachelor's Degree in business from Drexel University with a concentration in business law. He performs extensive research and analysis to convert state laws into simple instructions anyone can follow to form their LLC - all for free! Read more about Matt Horwitz and LLC University.

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66 comments on “Change EIN Responsible Party”

Disclaimer: Nothing on this page shall be interpreted as legal or tax advice. Rules and regulations vary by location. They also change over time and are specific to your situation. Furthermore, this comment section is provided so people can share their thoughts and experience. Please consult a licensed professional if you have legal or tax questions.

  1. Hi Matt,

    I recently filed for a LLC through a website that doesn”t provide a slot for Middle Name/Initial or Suffix dropbox, and my Articles, EIN, OA, Banking Res, and Statement of the Organizer all will not match my ID. My ID has my middle name and suffix. I understand i have to fill out L-17 Form, but will I have to amend all the paperwork?


    • Hi Archie, you don’t have to amend your paperwork. Your name doesn’t need to be consistent across all paperwork and your ID.

  2. HI! My husband just transferred ownership of single member LLC to me. I have sent in form 8822-B to change responsible party name to myself, do I need to apply for new EIN? I’m confused from reading IRS answers to this. The state has recorded change and says their
    ID# stays the same, since business is still the same. Just need to figure out about EIN.
    Thank you!

    • Hello Matt,

      I have the same question as Sherry. It’s also been 2 months since I mailed in form 8822-b and the IRS says to continue to wait.

      I appreciate it!

      • Hi Andrew, the IRS is still backed up from the pandemic days lol. So just some patience is all that’s needed ;) And no, you don’t need a new EIN. The EIN is “attached to” the LLC, not an individual (or individuals). Hope that helps.

        • Thank you Matt! I spoke with the IRS since it had been 11 weeks and they said to resubmit the form, which I did. Will this mess things up now? The agent said they will just disregard the second form if they both process since they have the same info.

          I appreciate it!

          • You’re welcome Andrew. That’s helpful to know. At least you know have a path forward now :)

    • Hi Sherry, no, you don’t need a new EIN. The EIN “travels with” the LLC. Hope that helps :)

  3. Hi Matt, much appreciated for your guidance! I wanna change responsible party. Can we submit the completed 8822-b form via fax or online? Or can just by mailing?? How long it will take if we can just mail? Thanks!

    • You’re welcome Ethan! We don’t know the exact time frame, as how backed up the IRS is oscillates. I’d assume 1-2 months to be safe. It’s mail only. No fax or online filings at this time.

  4. Hello ,Matt
    I just recently bought (LLC) business and would like to continue use the same
    My question is
    While I Sent from 8822-B to do responsible party for ein no. to IRS
    1. Can I continue to run the business under the previous owner name on this Ein. No.
    Or I need to shut it down until I get the verification letter from IRS?

    And if I can run the business without any gap will it be effect to the previous owner or anything?

    Thank you for your answer in advance.

    • Hi Chompaphat, if you purchased the LLC Membership Interest, then yes, you can continue to operate the LLC using the current EIN while you wait for Form 8822-B to be processed. You don’t need to shut anything down. And no, it won’t affect the previous owner.

      • Hi Sir. I have my LLC in texas while my and it’s under my name and I m sole member of my LLC. Now my agent while he apply EIN he use some els SSN in order to get EIN. While I am trying to verify my identity with IRS they are saying you are not responsible person for this EIN. MY question is she’ll I need to apply New or I need to submit 8822-B form in order to chnage responsible person name for EIN while I am foreigne not US resident.
        Looking forward for your kind instructions.

        • Hi Muhammad, you can do either one. I would file the Form 8822-B to change the EIN Responsible Party.

  5. Hi Matt,
    We got a notice that the responsible party has been changes for our company that is a sole Proprietorship. We did not file this. It also list the SS# and not the EIN #.

    This is very confusing.. why and who would change this?

    • I’d write back to the IRS and let them know. There’s a chance it’s either an error, or someone made a fraudulent filing.

  6. Hello,I inherited an single member LLC scorp in Virginia .What are the steps I have to take to change everything to my name for both state and fed? Thank you

    • By inherited, you mean the LLC Membership Interest went through probate? Either way, I recommend working with a local attorney and reviewing the existing Operating Agreement. The Operating Agreement will spell out the details.

  7. I recently purchased a business that’s a PROFESSIONAL LIABILITY COMPANY and want to keep the name and ein I’m confused on how to amend the articles to reflect my name and not previous owner, do i have to get a new ein? DOES THE PREVIOUS OWNER HAVE TO FILE ANYTHING. PLEASE HELP

    • Hi Veronica, you don’t have to get a new EIN. You can file a change of EIN Responsible Party. For the transfer of the LLC, there should be a Sale of LLC Membership Interest, and amended Operating Agreement, and an amended Articles of Organization (if Members are listed).

  8. Hi Matt,
    This forum is really helpful!

    We have a single-member LLC incorporated in Delaware that has a foreign owner that doesn’t have a SSN. The previous admin that was managing the company filed for the EIN for the LLC and when they received the letter from IRS, it had the name of the admin on the letter but the EIN for the company.

    We recently made a change to the LLC and added me as the manager of the LLC, while the owner has remained the same since incorporation. I am just the admin in the US for the company with no stake in it (replacing the prior admin that had applied for the EIN). What I am wondering is –
    1) For #8 on the 8822-B form, do I enter my name as the responsibility party?
    2) For #9 on the 8822-B form, do I enter my SSN?
    3) Is there a way to find out the address that the IRS has for the business since the previous person that had applied for the EIN has a different address on the form that the current address for the business.

    I’d appreciate any info you can provide.
    Thank you!

    • Thanks PK! I’d say it’s best to have the actual Member of the LLC be the EIN Responsible Party. I’m not sure if the IRS will tell you about the existing address, but you can have the LLC Member call and ask.

  9. Hi Matt,

    After reading comments above, you seem to indicate that a new EIN is not obtained when transferring 100% membership interest in a SMLLC.

    That said, I’m confused by the following verbiage from IRS:

    “Generally, businesses need a new EIN when their ownership or structure has changed…

    Sole Proprietors
    You will be required to obtain a new EIN if any of the following statements are true:
    – You purchase or inherit an existing business that you operate as a sole proprietorship.”

    Given SMLLCs are disregarded entities and therefore taxed as sole prop, I find this confusing.

    To be clear, the goal here is to transfer 100% membership interest from one individual to another. An 8822-B Form will be submitted with the new owner (responsible party).

    Will the IRS send the 147c listing the new owner with the same EIN?

    I hope my question makes sense… I’m guessing it has something to do with the fact that an LLC is automatically disregarded and while it’s taxed as a sole prop, the requirements for a new EIN are different for a disregarded entity than a sole prop?

    Thank you!

    • Hi TB, that’s correct. The IRS’s documentation on this matter is really confusing. Even more confused (most often), are the representatives you speak to when you call the IRS with this question. The long and short of it, you could go about it either way. However, most knowledgable practitioners (accountants and attorneys) typically go by “the EIN follows the entity”. So yes, for example, 100% LLC Membership Interest can be transferred from Bob to Sally. Then Sally would file an 8822-B and change herself to the EIN Responsible Party. After that, Sally can call the IRS to request a 147C EIN Verification Letter. Hope that helps.

  10. HI MATT,
    i have bought a business (LLC) and want to change the Manager or organizer name by filling Amended Article of Organization, i am confused that how to fill that form i write the company name and date, but in third i have no idea what should i write.
    please help me to fill that form (for NY).


    • Hi Eisa, Members and/or Managers aren’t listed on the Articles of Organization. And the LLC Organizer is a set-in-time role. Meaning, they are just the person who filed the Articles of Organization when it was originally filed. So you don’t need to amend that. I’m also not certain if you can (some states allow it and some don’t). You’d need to call the Division of Corporations and check (518-473-2492). If you do file the New York Certificate of Amendment of Articles of Organization, you would be better off making your own form. Just copy the state’s form. The reason why is that THIRD only allows space for one thing to be changed.

  11. In the state records, my llc is a sole membership and my EIN is a partnership with the IRS. How do I change the EIN to sole member.

    • Hi Jackie, assuming your LLC applied for the EIN, but the incorrect number of Members was entered (2 instead of 1), then you’d file Form 8832 to change the tax classification of the LLC to a “domestic eligible entity with a single owner electing to be disregarded as a separate entity”. Hope that helps.

  12. Hi Matt,
    What should we do if we want to amend the owner’s name? It’s still the same owner, just that during application the name registered was not using owner’s full name as per passport. Do we need to file using this 8822-B form? Thanks

    • Hi Coff, can you provide an example of the name using dummy information? Does this person have an SSN or ITIN?

      • Hi Matt,
        Thanks for getting back. For example registered owner’s name was “James White”, but now want to amend it to “James Ford White”. Same owner just that previously registered not using owner’s full name.

        Foreign owner and do not have SSN or ITIN.

        • Hi Coff, you don’t have to file a change to add the middle name. If you file a tax return with the IRS, the same EIN will be used. So you can just use James F White on the return. The IRS prefers the middle initial instead of the middle name. However, you don’t need to to change the EIN Responsible Party to make this change. Just file any returns using James F White. Hope that helps.

  13. 3 member general partnership. I am removing myself from partnership leaving 2. Will form 8822-B also remove me from the EIN as a partner or just change responsible party?

    I’m leaning towards having the 2 remaining apply for a new EIN but I’m unsure if that’s necessary.

    • Hi Joe, Form 8822-B doesn’t remove you as a partner. It is only used to change the EIN Responsible Party and/or update a business address with the IRS. The LLC’s 1065 Return and final K-1 to you will show you are no longer a partner. Any decent accountant should be able to take care of that. The LLC doesn’t need a new EIN. The EIN is attached to the LLC, not you and the partners. Hope that helps :)

  14. Hi Matt,
    1. Does the responsible party I am doing the transfer to on Form 8822 need to be registered in the LLC with the state?
    2. If I file today, Jan 2021, does it count for the 2020 tax filing?
    3. If I file form 8832 do I still need to file 8822-B?

    • Hi Fanny,
      1. No, not for the IRS. However, if Members are listed in the state filing, then the filing should be amended. You’ll also want to amend the LLC Operating Agreement and transfer your ownership via an Assignment of LLC Membership Interest (we don’t provide this form at this time).
      2. If you are changing the ownership of your LLC, that ownership takes/took effect on the date it occurred, not the date the Form 8822-B was filed.
      3. Yes. Form 8832 changes the LLC’s tax classification. Form 8822-B changes the LLC’s address and/or EIN Responsible Party. Hope that helps!

  15. Hi Matt,

    I just want to clarify something. My wife and I are purchasing an established business, an LLC. Do my wife and I need to file for a new EIN? Or does the current owner just need to fill out form 8822-B and transfer everything? Type of business and business name is staying the same. Only thing changing is owners. It sounds like the current owner needs to fill out a 8822-B to change responsible party.

    • Hi Josh, no, you don’t need a new EIN, since the EIN is attached to the LLC. You are correct about changing the EIN Responsible Party via Form 8822-B, however, after you sign the purchasing documents, you can submit Form 8822-B yourself (you may not want to give someone else your SSN). Hope that helps.

  16. Hi:

    We formed an LLC in the State of Oregon.
    “We” are a married couple who jointly own our assets, though Oregon is not a community property state.

    When filing for an EIN, I assumed we were a single-member entity (i.e. Qualified Joint Venture). Mistake. The IRS thinks I’m the sole member when there are two of us.

    How do I fix this or how should I proceed to make this right?

    Thank you for any assistance.

    Stefan Baratto, Member
    PNW Baratto, LLC

    • Hi Stefan, you would need to file Form 8832 with the IRS to change the tax classification of the LLC to “Partnership”. After you review the form, let us know if you have any questions. Hope that helps.

  17. If an LLC changes from 2 members to 1 members, what form do I have to fill out to inform the IRS.

    • Hi DS, you’ll need to file Form 8832 and change the tax classification from Partnership taxation to Disregarded Entity/Sole Proprietorship taxation. If the EIN Responsible Party is changing, you can file Form 8822-B. The LLC will also need to file a final 1065 Partnership Return.

  18. Hi Matt,
    Your site is great ! Thanks for all the helpful information. I’m selling 100% of my interest in my sole member LLC. I have an attorney and 2 accountants involved, but can’t get a definitive answer on the transfer of my EIN. One accountant says the buyer (family member) needs a new EIN and the other accountant says that the buyer is taking over the entity (LLC) including the EIN. He says to fill out form 8822-B for change of responsible party. What are your thoughts ?
    I need a seamless transition so the company can operate uninterrupted.

    • Hey Matt, thanks! The buyer doesn’t need to get a new EIN. The EIN stays the same since the legal entity stays the same. The only thing changing is the LLC membership interest. Said another way, they just need to complete Form 8822-B and change the EIN Responsible Party. Hope that helps :)

  19. Does the IRS make the responsible party change effective on the date that you sign on the 8822-B form or is the the responsible party change effective date listed as when the IRS actually processes the change?

    • Hi Taylor, this is a really good question. We’re not actually sure. We recommend calling the IRS to check on this. They are busy at this time, so it’s best to call at 7am or 8am for the shortest hold time. Feel free to share your findings if you’d like. Thank you for your understanding.

  20. Hi Matt
    My partner and I want to change the percentage of ownership for our llc I am retiring and will maintain 10% of the company. is there an easy way to do this

    • Hi Patrick, this can be accomplished via an Assignment of LLC Membership Interest form and amending the Operating Agreement. We don’t provide this form at this time (and neither do the states). We recommend speaking to an attorney for assistance. Make sure to also update your accountant. Hope that helps.

  21. Hi Matt. I recently formed an LLC with me a sole member and I obtained an EIN for it. I later sold it prior to having any operations other than opening a bank account with $100. It sold for for a couple of hundred dollars over the filing fee. I am no longer a member. However, I will remain as manager of the LLC.

    Will remaining as Manager while changing the responsible party with form 8832 cause any issues with the IRS?

    • Hi OIFV, no, you shouldn’t have any issues if you sold 100% of your LLC Membership Interest and changed the EIN Responsible Party. Hope that helps.

  22. Hi, can you please clarify the following, relating to the question in the thread from RSLLC.

    I setup an EIN for my son as SOLE MBR (Single Member LLC in April), and later filed form 8822-B and on line 8 and 9 stated My name and my SSN as new responsible party and ssn respectively.

    1. Does this change the tax treatment for the LLC from SOLE MBR to partnership?

    2. Can the single member LLC have its owner and responsible party as 2 different individuals and still be treated as Single Member LLC for tax treatment? (this was our intention at least)

    thank you

    • Hey decaf, no, it does not change the tax treatment of the LLC from Sole Proprietorship taxation to Partnership taxation. You simply changed the EIN Responsible Party from one person to another (you didn’t add an LLC Member).

      If you did add an LLC Member, not only would you need to amend your LLC documents (Articles of Organization or equivalent and Operating Agreement), you would also need to file Form 8832 with the IRS to notify them of the change in tax classification. And you’d also have to file taxes appropriately for that year the change was made. Meaning, the year would be split.

      No, the Single-Member LLC owner and EIN Responsible Party must be the same person. The IRS wants the true owner as the EIN Responsible Party. If you tried to call the IRS on behalf of the LLC and your name is not on the Articles of Organization (or equivalent document) and/or the Operating Agreement, then the IRS cannot make any changes, send you any documents, or discuss the account. So while they don’t check to make sure the new EIN Responsible Party (if filing an 8822-B) is an LLC Member, it’s not allowed and it can cause future issues. Hope that helps.

      • Thank you for the Clarification. Good to know the tax classification will not changing once I am listed as responsible party. So I assume this change (once IRS completes) will then make me the SOLE owner of the LLC, instead of my son, Right?. (we can certainly work with this as we are still setting things up for the new LLC).

        Thanks again for the reply.

        • Hi Decaf, no, filing something with the IRS does not change the legal status (such as ownership) of your LLC. That is all handled at the state level. The IRS information should only reflect the state information. Meaning, the IRS has no authority to govern, create, or amend LLCs. They only asses taxes upon them and/or their owners. So if your son is the only LLC Member (which he currently is), then you should file another 8822-B and make him the EIN Responsible Party.

          If you want to be the only LLC Member, you would need to have your son transfer/assign 100% of his LLC membership interest to you, amend the state filing (such as the Articles of Organization or equivalent; if Members are listed), amend the Operating Agreement, update the signer on the bank account, and you may also need to update your state Department of Revenue (or equivalent agency). In summary, figure out who you want to own the LLC (you or your son), make those changes at the state level (if switching sole ownership from your son to you), and then update the IRS if needed.

          Or, if you both want to own the LLC, your son could transfer/assign 50% (or any percentage) of his LLC membership interest to you. You’d still have to make all the state amendments (and Operating Agreement amendment) and also update the IRS (via Form 8832) about the change in tax classification. Or, an easier thing to do if you both want to own an LLC is to dissolve the existing Single-Member LLC one and form a new Multi-Member LLC.

          • Thanks, so after a month and a half now after sending the 8822-B to update responsible party from my sons name to my name , IRS sent confirmation letter to both of us, stating they removed my sons name and updated my name accordingly on the entity(on the same EIN, which is good). However, I noticed on my letter next to my name (new responsible party now) it says MBR. However, in the original EIN they issued to my son it had SOLE MBR next to his name when we originally got the EIN via online.

            So this leaves the question in my mind, does IRS still kept the tax classification as SOLE MBR/proprietorship, or considering it as other (partnership or other). Do you think I should still send in the form 8832 to make sure it will be treated as sole mbr entity to confirm the tax classification of the entity?
            Note: we intend to drop my son name from LLC and keep me as the sole owner of this entity. So we are not adding any new MBR, but replacing it with my name at state level.
            Thank you very much.

            • Hi Decaf, it’s best to call the IRS and provide them the EIN and they’ll tell you exactly what’s going on. It’s not a good idea to file forms that are not needed as that can cause issues and further headaches. Hope that helps.

            • Hi, yes, I followed your advise and called IRS and they did confirm that the LLC tax classification remained the same after responsibility party change on a SOLE MBR. They contacted their tech support while I was on phone and made correction to state SOLE MBR next to my name and sent a EIN verification letter confirming the same.

              Thanks for your advise and help.

  23. My friend and I opened an LLC, and he has to withdraw, and he is the responsible party.
    1- Is 8822-B form enough to notify IRS?
    2- Which boxes should I select for 1st question?
    3- How can I change “LLC Taxed as a Partnership” to “LLC Taxed as Sole Proprietorship”?


    • Hey RSLLC,
      1. 8822-B is the formed used to change the EIN Responsible Party.
      2. It’ll most likely just be box 1.
      3. This is done by filing Form 8832. Keep in mind for taxes, you’ll have a partial year with the LLC being taxed as a Partnership and the rest of the year being taxed as a Sole Proprietorship. Make sure to let your accountant know. Hope that helps.

  24. Hi Matt,
    We are changing responsible party for Foreign-owned Manager-managed Single-Member LLC. Initially was filled SS-4 to manager who is not owner, and now trying to fill F8822.
    What should we fill on “9. New responsible party’s SSN, ITIN, or EIN:” if owner doesn’t have SSN and ITIN?


  25. Who has to sign the form, the current responsible party or the new one?
    Or both?

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