# Inform IRS of company name change



## debbie790 (Dec 28, 2010)

Hello,

I own a Texas corporation. Recently, had the corporation's name amended and received confirmation from Office of Secretary of Texas.

Its a 5 year old corporation with $0 income since inception, and has never filed a income tax return.

Questions:
1. How do I inform IRS of the name change (i.e. are there any form(s) need to be submitted to IRS)?

2. How do I elect for the corporation to be treated as a S-corporation (i.e. are there any form(s) need to be submitted to IRS)?

Thanks
Debbie


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## BBCWatcher (Dec 28, 2012)

debbie790 said:


> 1. How do I inform IRS of the name change (i.e. are there any form(s) need to be submitted to IRS)?


Potentially. The IRS provides instructions here. To summarize, you may or may not need a new EIN. If you do, that'd also notify the IRS. Otherwise it'd be via Form 1120 (or 1120S) filing, i.e. when the corporate tax return is filed. If the corporation is not required to either get a new EIN or to file (or to notify the IRS for a recently filed return), then, it would appear, no notice is required.



> 2. How do I elect for the corporation to be treated as a S-corporation (i.e. are there any form(s) need to be submitted to IRS)?


Yes, you'd file IRS Form 2553. Details are available here.


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## debbie790 (Dec 28, 2010)

BBCWatcher said:


> Potentially. The IRS provides instructions here. To summarize, you may or may not need a new EIN. If you do, that'd also notify the IRS. Otherwise it'd be via Form 1120 (or 1120S) filing, i.e. when the corporate tax return is filed. If the corporation is not required to either get a new EIN or to file (or to notify the IRS for a recently filed return), then, it would appear, no notice is required.


How can I inform IRS without filing a corporate return?


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## BBCWatcher (Dec 28, 2012)

debbie790 said:


> How can I inform IRS without filing a corporate return?


I can only repeat the answer I gave above. If the corporation is not required to file a tax return (and hasn't), and if the corporation doesn't need a new EIN, then, it would appear, no notice is required.

On edit: If the corporation _wants_ to notify the IRS even if not (apparently) required, then I suppose the corporation could send in IRS Form 8822-B, a change of address form. If the address didn't actually, materially change then add a department code, "Attn: ...," or something like that to the new address. The IRS isn't fussy about the mailing address, as long as it works and is truthful.


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