Business Information: Changing Business Information and the IRS
So you want to change the business' name. Check with the Internal Revenue Service about notice to them:
Business owners and other authorized individuals can submit a name change for their business. The specific action required may vary depending on the type of business.
In some situations a name change may require a new Employer Identification Number (EIN) or a final return. See Publication 1635, Understanding Your EIN, to make this determination.
The IRS has a chart showing if and when you need to give them notice and what else you need to do for them.
