The IRS has given us clarification on the requirements for businesses making name changes. The actions required for each type of business are listed below. Additionally, some situations might require a new Employer Identification Number (EIN) and a final return. To determine if you need a new EIN, see the IRS website www.irs.gov Publication 1635 or contact our office for more information.
Name change actions required:
Sole Proprietorship: No amendment on your return is necessary, simply send notification signed by the proprietor or an authorized agent to the address you file your return.
Corporation: Mark the appropriate name change box on your return when filing for the current year, or, if you have already filed, send notification signed by a corporate office to the address you file your return along with the Articles of Amendment to the Certificate of Incorporation from the state that authorized the corporation’s name change.
Partnership: Mark the appropriate name change box on your return when filing for the current year, or, if you have already filed, send notification signed by a partner in the business to the address you file your return along with the Articles of Amendment to the Certificate of Incorporation from the state that authorized the corporation’s name change.
Source: IRS Website