Hi everyone,
In May of this year, I registered for an EIN for an LLC that I set up in WA state. I’m the only member and I don’t have any employees, so it’s a disregarded entity.
I recently had to change the name (no change to business type) with my state, and now I need to request a name change with the IRS.
So far I have figured out that, since I haven’t filed taxes for this business yet in the past, I need to send the IRS a name change letter enclosing my certificate of amendment from my state government.
The part that confuses me is where I should address the letter. The IRS website states, “If the EIN was recently assigned and filing liability has yet to be determined, send Business Name Change requests to the IRS address where you file your return.”
Would I use the address where I would (hypothetically) mail personal tax returns to the IRS? (I’ve only ever done so electronically.) Or is there a different address for business tax filings? It seems to me that sending a business name change request to an IRS office that processes personal tax returns is going to go nowhere …
I found this list of addresses (link below) and I’m noticing that they are different depending on whether I’m enclosing a payment or not. I’m guessing I would use the “not enclosing a payment” column, regardless of whether my most recent tax return had a credit or a deficit.
https://www.irs.gov/filing/where-to-file-paper-tax-returns-with-or-without-a-payment
But what confuses me is that I’m not sending a form, but a letter, so I don’t know which option to choose. For WA state they are all to Ogden, UT, but with different ZIP code extensions, which I’m assuming means different mail stops / mail boxes. I file using a 1040, and I think this will even be the case next year when I file my business taxes on my individual tax return, so should I pick the first one on the list?
This is my best guess but maybe I am wildly off base.
Posted by oatsmcgroats
2 Comments
Honestly, the IRS does not care about the name of your LLC, but feel free to send them a letter using that address.
The IRS may not care, but it does matter .. your bank for one might care…
To: Internal Revenue Service
Attn: Entity Department
Ogden, UT 84201-0002