Change EIN Responsible Party

Last updated on

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).

(related article: How to apply for an ITIN)

Notes:
• 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.

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.

18 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
  3. RSLLC February 26, 2019

    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”?

    Thanks.

    reply
    • Matt Horwitz February 27, 2019

      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.

      reply
  4. decaf May 16, 2019

    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

    reply
    • Matt Horwitz May 17, 2019

      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.

      reply
      • decaf May 17, 2019

        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.
        –Decaf

        reply
        • Matt Horwitz May 17, 2019

          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.

          reply
          • Decaf June 29, 2019

            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.

            reply
            • Matt Horwitz July 5, 2019

              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.

              reply
            • Decaf August 24, 2019

              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.

              reply
              • Matt Horwitz August 24, 2019

                That is great news to hear! You’re very welcome :)

                reply
  5. Anna July 8, 2019

    Hi Matt, I have an LLC that needs to report both responsible party and name change. Can the form 8822-B and the name change letter be filed together? If not, which should be changed first?

    reply
    • Matt Horwitz July 15, 2019

      Hi Anna, it’s a good idea to do them separately, just to be safe and not cause any confusion. In that case, it doesn’t matter which you do first. Of course though, if you change the EIN Responsible Party first, make sure they are the person to sign the LLC name change letter. Hope that helps.

      reply

Leave a comment or question

Comments are temporarily disabled.