Which changes need which filing?
| Change | With the state | With the IRS |
|---|---|---|
| Name | Amendment to the formation document | Written notice, or the name change box on the next return |
| Business or mailing address | Annual report or statement of change, in most states | Form 8822-B |
| Registered agent or registered office | Statement of change | None |
| Members joining or leaving | Usually none, unless the formation document or annual report lists members | Possibly a new classification; Form 8822-B if the responsible party changes |
| Member-managed to manager-managed | Amendment, in states that record it | None |
How do you make a change?
Approve it internally
Follow the operating agreement's rules for votes or consent, and record the decision in writing.
Update the operating agreement
For members, ownership percentages or management.
File with the state
An amendment or statement of change where the formation document or record is affected. Wyoming, for example, charges $60 for an amendment.
Tell the IRS
Form 8822-B for addresses and the responsible party; a letter or the return for a name change.
Update everyone else
Bank, payment processors, licenses, contracts and other states where the LLC is registered.
What does a name change involve?
File the amendment with the state, then tell the IRS. The EIN does not change. A partnership or corporation can tick the name change box on its next return; a single-member LLC's owner can write to the IRS office where they file. Update the bank before using the new name on invoices. See LLC name rules.
What happens when members change?
- A second member joins a single-member LLC. By default the LLC becomes a partnership, files Form 1065 from that date and usually needs a new EIN.
- One member is left in a multi-member LLC. The partnership ends and the LLC becomes disregarded. A foreign owner then has Form 5472 to file.
- Members swap but the count stays the same. The tax classification does not change, but the operating agreement, bank signers and possibly the responsible party do.
Buying or selling an interest can also have tax effects for the people involved. See single-member vs multi-member LLC.
What is the responsible party rule?
The IRS keeps a record of the individual who controls each entity with an EIN. When that person changes, the entity must file Form 8822-B within 60 days. See Form SS-4 line by line.
Who else needs to know?
- Banks and payment processors, which will ask for the amended filing and operating agreement.
- Other states where the LLC is registered as a foreign LLC.
- Licensing agencies, sales tax departments and insurers.
- Customers and suppliers, for a new name or address.
Changing something in your LLC?
We file the state amendment, update the IRS and your operating agreement, and check whether the change affects your tax classification.
Questions people ask
How do I change my LLC's name?
File an amendment with the state where the LLC was formed, then tell the IRS. The EIN stays the same.
How do I tell the IRS my LLC's address changed?
File Form 8822-B, Change of Address or Responsible Party.
Do I file with the state when a member joins my LLC?
Usually not, unless the state's records list members. Update the operating agreement, and check whether the tax classification changes.
What happens when a single-member LLC adds a member?
By default it becomes a partnership, files Form 1065 from that date and usually needs a new EIN.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- IRS: Form 8822-B, Change of Address or Responsible Party
- IRS: Business name change
- IRS: Do you need a new EIN?
- Wyoming Secretary of State: Business Division fee schedule, effective July 1, 2026
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
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This guide is general information. It is not tax or legal advice for your situation.