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Business Name Change
Business owners and other authorized
individuals can submit a name change for their
business. The specific action required may vary
depending on the type of business.
In some situations a name change may require a new Employer
Identification Number (EIN) or a final return. See Publication
1635, Understanding Your EIN, to make this determination.
Follow the chart below to determine who the authorized individual is to
make the business name change for your type of business:
| Type of Business |
Action Required |
| Sole Proprietorship |
Write to us at the address where you filed your return,
informing the Internal Revenue Service (IRS) of the name change.
Note: The notification must be signed by
the business owner or authorized representative.
|
| Corporation |
If you are filing a current year return, mark the
appropriate name change box of the Form 1120 type you are using:
- Form 1120: Page 1, Line E, Box 3
- Form 1120S: Page 1, Line F, Box 3
- Form 1120A: Page 1, Line E, Box 3
If you have already filed your return for the current year, write
to us at the address where you filed your return to inform us of the
name change. In addition:
- The notification must be signed by a Corporate Officer.
- Articles of Amendment to the Certificate of
Incorporation from the state that authorized the
Corporation’s name change must be attached.
|
| Partnership |
If you are filing a current year Form 1065, mark the appropriate
name change box on the form: Page 1, Line G, Box 3. If you have
already filed your return for the current year, write to us at the
address where you filed your return to inform us of the name
change. In addition:
- The notification must be signed by a Partner of the
Business.
- When you correspond you must attach the Articles of
Amendment from the state that authorized the business name
change.
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