Catalogue — REF A-1…E-2
- A-1 — EIN basics for non-residents
- A-2 — EIN vs. ITIN vs. SSN — the three numbers
- B-1 — Responsible-party rules
- B-2 — Application routes, compared
- B-3 — Form SS-4, annotated line by line
- B-4 — Reference numbers 101 and 102
- B-5 — When the responsible party changes
- C-1 — Lost CP 575 & the Letter 147C replacement
- C-2 — Wrong name or address on the CP 575
- C-3 — Closing an EIN — the IRS never cancels one
- D-1 — Form 5472 + pro-forma Form 1120
- D-2 — State tax IDs are not EINs
- E-1 — TIN matching and name control
- E-2 — How a bank verifies an EIN
- The Catalogue
- Find Your Answer
- Reference Desk
- Checklist Review
- Errata & Changes
- Enquiries (FAQ)
- Imprint & Method
- Contact — Request Slip
When the responsible party changes
The entity stays; the person who controls it changes. The EIN does not change with them — but the IRS record must be told, on the form the IRS prescribes, within the period it prescribes.
Verified on November 5, 2026 against Form 8822-B and its instructions, and the IRS page “Employer identification number”, cited in full at the foot of this entry.
§ 1 —The reporting duty
An entity with an EIN must report a change in its responsible party to the IRS on Form 8822-B, Change of Address or Responsible Party — Business. The form's instructions set the period: the change is reported within 60 days of the change.1 The same form also reports a change of the entity's business mailing address or business location — the address half of REF C-2 travels on this form too.
Filed by mail to the IRS address the form's instructions assign by the entity's location. There is no online filing for this form.
§ 2 —What counts as a change
The responsible party is the individual who ultimately owns or controls the entity (REF B-1).1 The party changes when that individual changes — a managing member replaced, a principal officer succeeded, control passing to a different person. A change of the party's own address, without a change of person, is an address report, not a new party. Naming a nominee at application and correcting it later is also worked through this form — one more reason the original entry matters.
§ 3 —The new party’s number
The form asks for the new responsible party's name and their SSN or ITIN.2 Where the incoming party is a foreign individual with neither number, follow the current form instructions for that case exactly as printed, and keep a copy of the filed form with the entity's records; this entry asserts nothing beyond what the form and its instructions state.
§ 4 —What does not happen
No new EIN is issued for a responsible-party change: the number belongs to the entity (REF A-1). And the change is not made by amending the original SS-4 — the SS-4 is the application of record; Form 8822-B is the instrument of change. Keep both with the entity's papers, in date order.
General information only, not tax advice. Where this page and an IRS source differ, the IRS source governs.
§Sources
- IRS, Form 8822-B, Change of Address or Responsible Party — Business (form and its instructions) — https://www.irs.gov/pub/irs-pdf/f8822b.pdf — consulted 2026-11-05.
- IRS, “Employer identification number” — https://www.irs.gov/businesses/employer-identification-number — consulted 2026-11-05.