By Jake Lawson, LLC Formation Strategist
Let me be direct: changing your LLC’s EIN responsible party isn’t rocket science, but the IRS doesn’t make it obvious either. I’ve walked dozens of entrepreneurs through this process, and the confusion usually comes from overthinking it.
The short version: Fill out Form 8822-B, mail it to the IRS, wait 30-60 days. That’s it.
The longer version: There’s some important stuff about timing, who can be a responsible party, and what happens to your tax obligations that you need to know before you start.
When You Need to Change the EIN Responsible Party
Common scenarios I see:
- Sold your LLC to someone else
- Added or removed LLC members (changing from single to multi-member or vice versa)
- Original responsible party is no longer involved in the business
- Foreign owner wants to designate a U.S. contact person
- You initially used a service provider’s info and want to switch to your own
Critical timing point: The IRS wants you to update this information “as soon as possible” when changes occur. Don’t sit on this for months—it can complicate tax filings and IRS communications.
Who Can Be an EIN Responsible Party
This is where people get confused. The responsible party must be:
An individual person (not another company or entity) Someone with authority over the LLC’s finances and operations Available to handle IRS correspondence
For LLCs specifically:
- Single-member LLC: Usually the sole owner
- Multi-member LLC: Any member with authority (often the managing member)
- Foreign-owned LLC: Can be a U.S.-based manager or authorized representative
What the IRS says vs. reality: Technically, the responsible party should be someone with control and authority. In practice, many LLCs designate their accountant, attorney, or business manager—just make sure this person can handle IRS communications on your behalf.
Step-by-Step: Completing Form 8822-B
I’ll walk you through this form section by section, because the IRS instructions are about as clear as mud.
Section 1: What’s Changing
Check the boxes that apply to your situation:
- Box 1: “Change of responsible party” (always check this for our purposes)
- Leave other boxes unchecked unless you’re also changing your business address
Section 4: Business Information
4a. Business name: Enter your LLC’s complete legal name exactly as it appears on your Articles of Organization
4b. Employer identification number: Your 9-digit EIN (format: XX-XXXXXXX)
Sections 5-7: Address Information
Skip these sections unless you’re also updating your business address with the IRS. We’re focusing on the responsible party change only.
Section 8: New Responsible Party Name
Enter the full legal name of the new responsible party. This must match their Social Security card or other official documentation.
Important: This must be an individual person’s name—you cannot enter a business name, LLC name, or corporate entity.
Section 9: New Responsible Party’s Tax ID
Enter the new responsible party’s:
- SSN (Social Security Number) for U.S. citizens/residents
- ITIN (Individual Taxpayer Identification Number) for eligible non-residents
- “Foreign” if they don’t have either (rare but acceptable)
Common mistake: Don’t enter another business’s EIN here, even though the form mentions it. That’s only for government entities.
Section 10: Signature and Date
Who signs: Any current LLC member can sign the form Title to use:
- “Owner” for single-member LLCs
- “Member” or “Managing Member” for multi-member LLCs
- Your actual officer title if the LLC has elected corporate tax treatment
Include your phone number—the IRS occasionally calls for clarification.
Mailing Your Form 8822-B
The IRS has two processing centers, and you need to mail to the correct one based on your LLC’s location:
Eastern States (Kansas City Processing)
If your LLC is located in: Connecticut, Delaware, DC, 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 to:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999
Western States (Ogden Processing)
If your LLC 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 to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0023
Pro tips:
- No street address needed (the IRS has their own ZIP codes)
- Send via certified mail if you want delivery confirmation
- Keep a copy of the completed form for your records
What Happens After You Submit
Timeline: 30-60 days for processing (sometimes longer during busy periods)
Confirmation: The IRS will send a confirmation letter to both the old and new responsible parties
Follow-up: If you don’t hear anything after 60 days, call the IRS Business Line at 800-829-4933
Getting Your Updated EIN Verification Letter
Once the change is processed, you can request an updated EIN Verification Letter (Form 147C) by calling the IRS. This letter shows:
- Your LLC’s current information
- The new responsible party’s name
- Confirmation of your tax classification
When you’ll need this letter:
- Opening new bank accounts
- Applying for business credit
- Working with new vendors or clients
- Proving your authority to third parties
Common Scenarios and Special Considerations
Scenario 1: Selling Your LLC
What happens: The buyer becomes the new responsible party Who files: Either party can file, but typically the new owner handles it Tax implications: No change to the EIN itself, but ownership transfer has tax consequences
Scenario 2: Adding/Removing LLC Members
Form 8822-B handles: Only the responsible party change You also need: Form 8832 to change tax classification (single-member to partnership or vice versa) State requirements: Update your Operating Agreement and potentially your Articles of Organization
Scenario 3: Foreign-Owned LLCs
Special rules: Foreign owners without SSN/ITIN can designate a U.S. representative Documentation: May need to provide additional proof of authority Ongoing obligations: Don’t forget about Form 5472 and other foreign ownership reporting requirements
What This Form Does NOT Do
Form 8822-B will not:
- Change your LLC’s legal name (use the IRS name change process instead)
- Transfer actual ownership (that’s handled at the state level)
- Change your tax classification (use Form 8832)
- Update your state records (handle that separately with your Secretary of State)
Timing Considerations for Tax Season
If you’re changing responsible parties mid-year:
- The change doesn’t affect your current tax year obligations
- Previous responsible party may still receive some IRS correspondence
- Make sure your tax preparer knows about the change
Best practice: Handle responsible party changes at the beginning of your tax year when possible to avoid confusion.
Red Flags and Common Mistakes
Mistake #1: Using the wrong form Form 8822-B is for businesses. Form 8822 (without the “B”) is for individuals only.
Mistake #2: Inconsistent information Make sure the responsible party’s name matches their official documentation exactly.
Mistake #3: Forgetting about state-level changes The IRS change doesn’t automatically update your state records—handle those separately.
Mistake #4: Not keeping records Save copies of everything. The IRS processing can be slow, and you might need to reference your submission.
When to Get Professional Help
DIY is fine for:
- Simple responsible party changes
- Straightforward LLC ownership transfers
- Changes with clear documentation
Get professional help when:
- Multiple changes are happening simultaneously (name, address, responsible party)
- Tax classification is also changing
- Foreign ownership is involved
- You’re dealing with complex partnership structures
- The LLC has significant tax obligations or IRS issues
The Bottom Line on EIN Responsible Party Changes
This process is more straightforward than most IRS procedures, but don’t rush through it. Take 20 minutes to fill out Form 8822-B correctly, mail it to the right processing center, and follow up if you don’t hear back within 60 days.
Key reminders:
- The responsible party must be an individual person
- Processing takes 30-60 days (plan accordingly)
- Keep copies of everything you submit
- Follow up with a phone call if needed
- Don’t confuse this with changing actual LLC ownership (that’s a state-level process)
Most importantly: This change doesn’t affect your LLC’s legal status or your ongoing business operations. Your EIN stays the same, your bank accounts remain valid, and your business continues normally while the IRS updates their records.
The responsible party change is primarily about ensuring the IRS has the right contact person for your LLC—not about fundamental changes to your business structure.
Jake Lawson has guided over 1,200 entrepreneurs through LLC formation and IRS compliance across all 50 states. His practical approach helps business owners handle necessary paperwork without getting bogged down in bureaucracy. Connect with Jake at llciyo.com for more business formation insights.