If you move your LLC to another state, you generally do not need a new EIN. The IRS assigns the number to your legal entity, not to its address, so as long as the same LLC keeps existing after the move, the same EIN stays with it. The one situation that forces a new number is when you dissolve the original LLC and form a brand-new one in the destination state.
Why Your EIN Is Tied to the Entity
The IRS is explicit that you do not need a new EIN when you change your business location or your business name.1Internal Revenue Service. When to Get a New EIN What matters is whether the underlying legal structure of the entity has changed. Geography, by itself, doesn’t change it.
An EIN is a federal tax ID for a specific legal entity. Whether that entity operates from Austin or Albany makes no difference to the IRS’s tracking. The number was issued when the entity was created, and it stays with that entity for its life.
How Each Way of Moving an LLC Affects Your EIN
There are three common ways to relocate an LLC across state lines. Two of them keep your EIN. One doesn’t.
Domestication
Domestication lets your LLC change its state of formation while remaining the same legal entity throughout. You file paperwork in both the old and new states, and when the process finishes, the LLC is treated as if it had always been formed in the new state. Because the entity never stops existing, your EIN carries over automatically. So do your contracts, bank accounts, and business history.
Roughly 31 states plus Washington, D.C. currently allow this. Filing fees generally fall between $25 and $150. Both the departing state and the arriving state have to recognize the process, and about 19 states still don’t have domestication provisions for LLCs. Check both Secretaries of State before committing to this route.
Foreign LLC Registration
You can also keep your LLC officially formed in its original state and register as a “foreign” LLC in the new one. In this context, “foreign” just means out-of-state. The registration gives your LLC permission to do business in the new state while leaving the original entity intact. Because nothing about the entity changes, you keep your existing EIN.1Internal Revenue Service. When to Get a New EIN
The trade-off is ongoing obligations in two states: annual reports, filing fees, and potentially franchise taxes in both. You’ll also need a registered agent with a physical address in the new state. Foreign qualification fees run from $50 to $750 depending on the state.
Dissolving the Old LLC and Forming a New One
If domestication isn’t available, many owners form a new LLC in the destination state and dissolve the original. This creates a legally distinct entity. Because it’s a new entity, it needs its own EIN.1Internal Revenue Service. When to Get a New EIN The old EIN retires with the dissolved LLC.
What Happens When You Do Need a New EIN
Getting the new number is the easy part. The rest is more disruptive than it first appears. You’ll open new bank accounts under the new EIN, transfer or renegotiate contracts, update payment processors and vendor records, and apply for new business licenses in the destination state. Professional and occupational licenses held by the old LLC don’t transfer either. Plan for several weeks of administrative work.
You’ll also owe the IRS a final federal tax return for the dissolved LLC. If the LLC was taxed as a partnership, that means a final Form 1065 with the “final return” box checked and “final K-1” boxes on every Schedule K-1. For an LLC taxed as an S corporation, file a final Form 1120-S with the same boxes checked. Single-member LLCs report their final activity on Schedule C attached to the owner’s personal return.2Internal Revenue Service. Closing a Business
Tell the IRS You Moved
Even when the EIN stays the same, the IRS needs your new address. The form is Form 8822-B, Change of Address or Responsible Party – Business.3Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business It covers your business mailing address, physical location, and the identity of the responsible party (the person the IRS contacts about the business).
The 60-day filing deadline that appears on the form applies specifically to changes in your responsible party, not to address changes alone. There is no penalty for filing Form 8822-B late.4Internal Revenue Service. Form 8822-B (Rev. December 2019) The reason to file promptly anyway is indirect. If the IRS doesn’t have your current address, you might never see a notice of deficiency or a demand for tax. Penalties and interest keep accruing whether or not the letter reaches you.
Form 8822-B must be mailed; there’s no electronic filing option. You’ll need your LLC’s legal name, EIN, old mailing address, new mailing address, and new physical location if that’s different from the mailing address. The form itself lists the two IRS service centers (Kansas City or Ogden) and which one to use based on your old address. The IRS doesn’t send a confirmation when it processes the form, and updates generally take four to six weeks.4Internal Revenue Service. Form 8822-B (Rev. December 2019)
If a Bank or Vendor Wants Proof of Your EIN
When you first received your EIN, the IRS mailed a CP 575 confirmation letter. If you need official proof of your EIN after the move, you can request an EIN Verification Letter (known as a 147C letter) by calling the IRS Business and Specialty Tax Line at 1-800-829-4933. The 147C serves the same purpose as your original CP 575 and is commonly what banks and vendors ask for when you open new accounts or update records at the new address. You can also request it by mail if you prefer a paper trail.
What the EIN Answer Doesn’t Cover
Keeping your federal EIN doesn’t mean the rest of your tax registrations follow you. State tax accounts are separate. Every state has its own taxpayer ID system, and moving means registering from scratch with the new state’s revenue department for things like a state tax ID, a sales tax permit if you sell taxable goods or services, and employer accounts for state withholding and unemployment insurance if you have employees. Business licenses are state-specific (sometimes city-specific) and none of them transfer.
Your old state is also a loose end. Until you formally dissolve the LLC or withdraw its foreign registration, that state considers the LLC active and keeps billing you for annual reports, franchise taxes, or annual fees. Leaving an LLC on the books without closing it can result in late fees, interest, and eventual administrative dissolution, none of which erase the underlying tax obligations. Whichever relocation path you choose, close out the old state deliberately rather than by walking away from it.