Tax Form 1040 - man performing tax calculationsIS YOUR CORPORATION OR LIMITED LIABILITY COMPANY REQUIRED TO NOTIFY IRS OF A CHANGE OF BUSINESS ADDRESS?

Shortly after an entity, such as corporation or a limited liability company, is formed, it will apply to the Internal Revenue Service (IRS) to receive an Employer Identification Number (EIN). This is accomplished by filling in a Form SS-4 and faxing it to IRS. Or, the applicant can get online with the US Treasury Department, answer a few questions and if that on-line application is accepted, the IRS will assign an EIN immediately. Included in the application are the name of the responsible party for the applying entity and the business/mailing address of the entity.

What should the entity do, however, if the business/mailing address and/or the responsible party should be changed after the formation process—whether a few days later or a few years later? The answer is that the entity must file a completed and signed Form 8822B, Change of Address or Responsible Party—Business. This form is required to be filed within sixty (60) days after the change or changes occur.

If the address of your entity and/or its responsible party has changed since the formation of the corporation or limited liability company, we urge you to call our office to assist you in making this required filing with IRS.

Darlene Lundy

Certified Paralegal

dlundy@mclawfirm.com