When a corporation is formed, the owners submit an application to the Internal Revenue Service for an employer identification number (EIN). When the IRS processes the application, they assign the EIN to the specific legal name provided in the application paperwork. If the corporation later decides to change its name, notification must be provided to the IRS because the new legal name of the corporation will no longer match the EIN of the corporation. You have an option to change the legal name of the corporation when filing your tax return or independent of the tax return filing.

Things You Will Need
  • Form 1120, 1120S or 1120-F

  • Amended certificate of incorporation

Name Change with Tax Filing

Step 1.

Select the Name Change option at the top of the Form 1120, Form 1120S or Form 1120-F.

Step 2.

Prepare the corporate return as usual.

Step 3.

Attach a copy of the amended certificate of incorporation (or other state-provided documentation) that confirms the legal name change of the corporation.

Step 4.

Submit the tax return and all required support to the IRS.

Name Change without Tax Filing

Step 1.

Obtain the mailing address for the annual corporate tax return.

Step 2.

Write a letter to the IRS that informs them of the name change. Be sure to include the previous name and EIN in the letter.

Step 3.

Attach a copy of the amended certificate of incorporation (or other state-provided documentation) that confirms the legal name change of the corporation, and mail the letter and supporting documents to the IRS filing address.

Tip

In order to avoid confusion and possible delays in processing your tax return, be sure to notify the IRS prior to filing or during filing of a corporation name change.