By Jake Lawson, LLC Formation Strategist
So you’ve successfully changed your LLC name with your state—congratulations! But here’s where many entrepreneurs make a critical mistake: they forget to update the IRS. This oversight can cause serious problems with tax filings, banking, and business operations.
After helping over 1,200 entrepreneurs navigate business changes, I can tell you that IRS name updates are often overlooked until tax season creates a mess. The good news? It’s free and straightforward once you know the process. The bad news? The requirements vary based on how your LLC is taxed.
Let me walk you through exactly how to update your LLC name with the IRS without the headaches or delays.
First Things First: You Must Change Your State Name First
Critical point: You cannot update your LLC name with the IRS until your state has approved the name change. The IRS requires proof of state approval, so complete your state filing first.
What you need before starting:
- Approved state name change document (Articles of Amendment, Certificate of Amendment, etc.)
- Your LLC’s EIN (Employer Identification Number)
- Knowledge of how your LLC is taxed
How Your Tax Election Affects the Process
The IRS update process depends entirely on how your LLC is taxed. Here’s the breakdown:
Single-Member LLCs (Taxed as Sole Proprietorship)
Most common situation – Requires mailing a letter with documentation
Forms involved: None – you send a letter
Processing time: 30-45 days
Multi-Member LLCs (Taxed as Partnership)
Second most common – Update on your next tax return
Forms involved: Check “name change” on Form 1065
Processing time: When you file taxes
LLCs Electing S-Corporation Taxation
Growing in popularity – Update on your next tax return
Forms involved: Check “name change” on Form 1120S
Processing time: When you file taxes
LLCs Electing C-Corporation Taxation
Least common – Update on your next tax return
Forms involved: Check “name change” on Form 1120
Processing time: When you file taxes
The Single-Member LLC Process (Most Complex)
If your LLC has only one member and you haven’t elected corporate taxation, you’ll need to mail a letter to the IRS. Here’s exactly how to do it:
Step 1: Prepare Your Notification Letter
What to include:
- Today’s date
- Your old LLC name
- Your new LLC name
- Your mailing address for confirmation
- Your signature and contact information
Critical details:
- Must be signed by the LLC owner (not an employee or third party)
- For single-member LLCs, use title “Owner”
- Include your phone number for follow-up questions
Step 2: Gather Required Documentation
You must include:
- Copy of your state-approved name change document
- The document must show state approval (stamp, filing date, or “Filed” endorsement)
- Clear copies are acceptable – doesn’t need to be certified
Common mistake: Sending the letter without state documentation. The IRS will reject your request without proof of state approval.
Step 3: Determine the Correct Mailing Address
The IRS has two processing centers, and you must use the correct one based on your LLC’s location:
Kansas City, Missouri Address (Eastern States):
- Internal Revenue Service
- 333 W. Pershing Rd.
- Mail Stop 6055 S-2
- Kansas City, MO 64108
Use Kansas City if your LLC is in: Connecticut, Delaware, DC, Florida, 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, Wisconsin
Ogden, Utah Address (Western States):
- Internal Revenue Service
- Mail Stop 6273
- Ogden, UT 84201-0023
Use Ogden if your LLC is in: Alabama, Alaska, Arkansas, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming
International LLCs: Use the Ogden, Utah address
Step 4: Mail Your Package
What to send:
- Your notification letter
- Copy of state-approved name change document
- Send via certified mail with return receipt (recommended)
Processing time: 30-45 days on average Cost: $0 (IRS doesn’t charge for name changes)
The Multi-Member LLC Process (Much Simpler)
If your LLC has multiple members, the process is much easier:
Next Tax Filing
Simply check the “name change” box at the top of Form 1065 when you file your next partnership return.
What Information to Provide
- Check the name change box
- Use your new LLC name throughout the return
- File as normal – no additional documentation required
Timeline: Updated when you file your next tax return Documentation needed: None beyond checking the box
Corporate Tax Election Updates
If your LLC has elected to be taxed as a corporation, the process is similar to multi-member LLCs:
S-Corporation Election
Check “name change” on Form 1120S when filing taxes
C-Corporation Election
Check “name change” on Form 1120 when filing taxes
Both cases require:
- No additional documentation
- No separate letter to the IRS
- Update happens with your regular tax filing
Foreign-Owned LLCs: Special Considerations
If you’re not a U.S. citizen or resident and own a U.S. LLC:
Single Foreign-Owned LLC
- Follow the single-member LLC process (mail a letter)
- Remember Form 5472 requirements may apply
- Use your individual taxpayer information
Multiple Foreign Owners
- Follow the partnership process (update on Form 1065)
- Each owner reports on their individual returns
- Additional reporting requirements may apply
My advice: Foreign-owned LLCs often have complex tax situations. Consider consulting with a tax professional familiar with international tax requirements.
What to Expect After Filing
Confirmation Process
- Single-member LLCs: You’ll receive a 2-page confirmation letter
- Multi-member LLCs: Confirmation comes with tax return processing
- Corporate elections: Confirmation with return processing
Timeline Expectations
- Mail submissions: 30-45 days average
- Tax return updates: Processed with your return
- Delays possible: IRS processing can be slower during busy periods
If You Don’t hear Back
- Wait at least 45 days before following up
- Don’t send duplicate letters (causes confusion)
- Call the IRS at (800) 829-4933 to check status
- Have your EIN and new name ready when calling
Common Mistakes That Cause Delays
After helping hundreds of clients through this process, here are the mistakes I see most often:
Mistake 1: Wrong Signature Authority
The problem: Employee or accountant signs instead of LLC owner
The consequence: IRS rejects the request
The solution: Only LLC members/owners can sign name change notifications
Mistake 2: Missing State Documentation
The problem: Sending letter without proof of state approval
The consequence: IRS rejects the request
The solution: Always include a copy of your approved state amendment
Mistake 3: Wrong Mailing Address
The problem: Using incorrect IRS processing center
The consequence: Delayed processing or misdirected mail
The solution: Double-check which address applies to your state
Mistake 4: Using Form 8822-B
The problem: Thinking Form 8822-B handles name changes
The consequence: Name doesn’t get updated properly
The solution: Form 8822-B is for address/responsible party changes only
Mistake 5: Getting a New EIN
The problem: Applying for a new EIN instead of updating existing one
The consequence: Major tax filing and banking complications
The solution: Always update your existing EIN, never get a new one
Beyond the IRS: Other Updates You Need
Updating the IRS is just one step in your name change process. Here’s what else needs updating:
Financial Institutions
- Business bank accounts
- Business credit cards
- Payment processors (PayPal, Stripe, etc.)
- Business loans and lines of credit
- Investment accounts
Government Agencies
- State tax department
- Local tax offices
- Business license authorities
- Workers’ compensation carriers
- Unemployment insurance agencies
Business Operations
- Contracts and agreements
- Insurance policies
- Vendor accounts
- Customer records
- Marketing materials
My systematic approach: Create a spreadsheet listing every place your LLC name appears, then work through updates methodically over 30-60 days.
Sample Notification Letter
Here’s the format for single-member LLC notifications:
[Date]
Internal Revenue Service
[Appropriate address based on your state]
Re: Business Name Change Notification
EIN: [Your EIN Number]
Dear IRS Representative,
Please update your records to reflect the following business name change:
Prior Business Name: [Old LLC Name]
New Business Name: [New LLC Name]
This name change was approved by [State Name] on [Date of State Approval].
After you have updated your records, please send written confirmation to:
[Your Name]
[Your Address]
[City, State, ZIP]
Thank you for your assistance with this matter.
Sincerely,
[Your Signature]
[Your Printed Name], Owner
[Your Phone Number]
Enclosure: Copy of State-Approved Name Change Document
Timing Your IRS Update
Best Practices for Timing
- Immediate: File as soon as state approval is received
- Tax season: Allow extra processing time during January-April
- Business needs: Update before any major financial transactions
Coordination with Other Updates
- Update IRS first (provides foundation for other changes)
- Then update state tax departments
- Finally update financial institutions and business accounts
Troubleshooting Common Issues
IRS Lost Your Letter
- Wait at least 45 days before assuming it’s lost
- Call (800) 829-4933 to check status
- Be prepared to resend if necessary
State Document Issues
- IRS requires clear evidence of state approval
- “Filed” stamps, dates, or endorsements are acceptable
- Contact your state if documentation is unclear
Processing Delays
- IRS processing times can vary significantly
- Don’t panic if it takes longer than expected
- Follow up by phone rather than sending duplicate letters
When to Get Professional Help
Consider hiring help if:
- Your LLC has complex ownership structures
- You have corporate tax elections
- You’re dealing with foreign ownership issues
- You’re uncomfortable with the paperwork process
- You need the update completed quickly
Cost considerations: Professional services typically charge $100-$300 for IRS name change assistance, which may be worth it for complex situations or tight timelines.
The Bottom Line on IRS LLC Name Changes
Updating your LLC name with the IRS is a critical step that many entrepreneurs overlook. The process varies significantly based on how your LLC is taxed, but it’s always free and manageable once you understand the requirements.
Key takeaways:
- Single-member LLCs require mailing a letter with documentation
- Multi-member LLCs can update on their next tax return
- Corporate elections update through regular tax filings
- Always include proof of state approval
- Never get a new EIN – always update your existing one
My final advice: Don’t procrastinate on this update. Tax season complications and banking issues can be expensive and time-consuming to resolve. Take care of your IRS name change within 30 days of state approval, and you’ll avoid problems down the road.
Need help with other aspects of your LLC name change? I’ve created comprehensive guides for state-specific name changes and detailed checklists for updating everything else. Check out my complete LLC name change resources to ensure you don’t miss any critical steps.
This guide is for informational purposes only and doesn’t constitute tax advice. IRS requirements can change, and complex situations may require professional guidance. Consult with a qualified tax professional for advice specific to your situation.
About Jake Lawson: With over 15 years of experience in LLC formation and tax compliance, Jake has helped more than 1,200 entrepreneurs navigate IRS requirements and avoid costly mistakes. He believes in clear, step-by-step guidance that prevents bureaucratic headaches.