Change EIN Responsible Party

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How 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.

Download Form 8822-B:

https://www.irs.gov/forms-pubs/about-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).

Note: 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.

(related article: How to apply for an ITIN)

10. Signature:

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

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.

Internal Revenue Service
Cincinnati, OH 45999-0023

OR

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.

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
Founder & Educator, LLC University®
Forming an LLC shouldn't be so complicated. Our step-by-step guide will make the process a breeze – and no complex legal jargon! LLC University® teaches people how to form an LLC for free in all 50 states. We hope you find our free guides and resources helpful in your business journey.
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.

6 Comments

  1. crv0c January 23, 2019

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

    reply
    • Matt Horwitz January 28, 2019

      Hello, any of the LLC Members can sign. Hope that helps.

      reply
  2. Ez February 12, 2019

    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?

    Thanks,
    Ez

    reply
    • Matt Horwitz February 13, 2019

      Hey Ez, you can write “Foreign”. Also, make sure to file Form 5472 & 1120 each year (information reporting). Information on that can be found here: foreign-owned Single-Member LLC and Form 5472. Hope that helps.

      reply
      • Ez February 13, 2019

        Thank you very much!
        Yes, I remember about Form 5472 & 1120.

        Thanks,
        Ez

        reply
        • Matt Horwitz February 13, 2019

          Awesome :) You’re welcome!

          reply

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