Key takeaways. When the person who controls your business changes, the IRS requires you to report it on Form 8822-B within 60 days. The same form updates your business mailing address or location, with no deadline stated for those. The responsible party must be a person, not a company, and you keep the same EIN.
The IRS links every EIN to one responsible party. Keeping that name current means IRS letters reach the right person and whoever runs the business can get answers about the account.
What is a responsible party for an EIN?
The responsible party is the individual who controls, manages or directs the business and its money. The IRS requires a person here, not another business, except for government entities.
For most LLCs that’s the owner or a managing member. The IRS also says a nominee, someone listed only on paper, can’t apply for an EIN, according to its responsible parties page.
When do I have to file Form 8822-B?
A change of responsible party must be reported within 60 days, according to Form 8822-B (Rev. December 2019). The same form reports a new mailing address or location, and the form gives no deadline for those.
Common triggers in a small LLC include a founder leaving, a new managing member taking over, an ownership sale or a move to a new office.
| Change | Form 8822-B? | New EIN? |
|---|---|---|
| New responsible party | Yes, within 60 days | No |
| New business mailing address or location | Yes (no deadline stated) | No |
| Business name change | No (not covered by the form) | No |
| Single-member LLC adds members and becomes a partnership | Not the main step | Yes |
Sources: IRS: Responsible parties and nominees (reviewed Nov 8, 2026) and IRS: When to get a new EIN.
How do I file Form 8822-B?
Download Form 8822-B from the IRS, fill in the business’s details and the new responsible party or address, sign it and mail it to the address listed in the form’s instructions.
- Get the current Form 8822-B, “Change of Address or Responsible Party, Business” (Rev. December 2019 as of Nov 10, 2026).
- Enter the business’s legal name and EIN exactly as the IRS has them.
- Fill in the lines that apply. For a new responsible party, lines 8 and 9 ask for the person’s name and SSN, ITIN or EIN.
- Have it signed by an officer, owner, general partner, LLC member manager or another person the form allows. A representative signing for you must attach a power of attorney.
- Mail it to the address in the form’s Where To File table for your state, and keep a copy.
The IRS says processing generally takes 4 to 6 weeks (Form 8822-B).
What if I don’t hear back from the IRS?
If you haven’t received a confirmation letter 60 days after mailing, the IRS says to send a copy of your Form 8822-B with “Second Request” written on it.
Keep the copy you made when you first filed so you can resend it without starting over.
Do I need a new EIN when the responsible party changes?
No. Changing the responsible party updates the IRS record for your existing EIN. You’d need a new number only if the business’s ownership structure changes, for example a single-member LLC becoming a partnership.
The sole proprietor to LLC guide lists the structural changes that require one.
FAQ
No. The IRS requires the responsible party to be an individual, with government entities as the only exception. List the person who controls the business, such as the owner or managing member.
Not with this form. Form 8822-B is filed by mail, and the current form lists no fax or online option.
No. Form 8822-B covers only your mailing address, location and responsible party. A name change doesn’t need a new EIN, according to the IRS.
File as soon as you notice. Until the IRS updates its record, letters about your account may go to the old responsible party or address.
Once the form is in, update the same details with your state and your registered agent so every record matches.
Sources
- IRS: Form 8822-B (Rev. December 2019)
- IRS: Employer identification number (reviewed Jul 17, 2026)
- IRS: Responsible parties and nominees (reviewed Nov 8, 2026)
- IRS: When to get a new EIN (reviewed Jul 21, 2026)