To officially change the name of a corporation with the Internal Revenue Service (IRS), follow these steps:
- Amend Articles of Incorporation: First, you must amend the articles of incorporation with the state where the corporation is registered. This involves filing the necessary forms and paying any required fees to the state agency that handles corporate filings, typically the Secretary of State.
- Notify the IRS: After the state has approved the name change, you need to notify the IRS. This can be done in one of the following ways:
- When Filing the Tax Return: If you are filing the corporation's tax return, you can indicate the name change on the return. For example, if you are filing Form 1120, U.S. Corporation Income Tax Return, check the box for "Name change" on the form and attach a copy of the amended articles of incorporation that shows the name change.
- By Letter: If you are not filing a tax return at the time of the name change, you can notify the IRS by sending a letter. The letter should include:
- The corporation's old name and new name.
- The corporation's Employer Identification Number (EIN).
- A copy of the amended articles of incorporation that shows the name change.
- The letter should be signed by a corporate officer authorized to sign tax returns.
- Mailing Address: Send the letter to the IRS address where you file your tax return. For example, if you file Form 1120, send the letter to the address where you would normally file that form.
- Form 8822-B: Additionally, you may need to file Form 8822-B, Change of Address or Responsible Party – Business, to notify the IRS of the name change. This form is used to update the IRS records for changes in the business address or responsible party, but it can also be used to notify the IRS of a name change.
By following these steps, you can ensure that the IRS updates its records to reflect the new name of your corporation.
Sources:
Publication 1635 (2/2014)
§ 6109. Identifying numbers
Instructions for Form 1120-IC-DISC (12/2021)
Instructions for Form 990-T (2023)
Instructions for Form 8802 (08/2022)
Instructions for Form 944-SS (2011)
Instructions for Form 1128 (11/2017)
