How to Notify the IRS of a Name Change: SSA Steps, Filing, and EIN Rules

To notify the IRS of a name change, first update your name with the Social Security Administration, then tell the IRS by filing your next tax return under the new name, calling 800-829-1040, or mailing Form 8822. The IRS matches every return against SSA records, so the SSA step has to come first or your return can be rejected.¹

Start at the Social Security Administration

The IRS pulls name-and-SSN data directly from SSA files. Until the SSA shows your new legal name, the IRS has no way to accept it, and skipping this step is the single most common source of trouble.

Request a replacement Social Security card by submitting Form SS-5. Some name changes can be started online; others require a visit to a local SSA office.² There is no fee.³

You’ll need to prove both the legal basis for the change and your identity. The SSA accepts original documents or copies certified by the issuing agency. Notarized copies and regular photocopies are not accepted, and the SSA returns your documents after verifying them.⁴

Acceptable proof of a name change includes a marriage document, divorce decree, court order approving the change, or certificate of naturalization showing the new name. For identity, a current U.S. driver’s license, state-issued non-driver ID, or U.S. passport works. New cards arrive by mail within 5 to 10 business days.²

You don’t have to wait for the physical card to arrive before contacting the IRS. The SSA updates its electronic records before the card ships, and that’s what the IRS matches against.

Three Ways to Tell the IRS

Once the SSA has processed the change, you have three options:

File your next return under your new name. When Form 1040 comes through with a name that now matches your SSA record, the IRS updates your account during processing. This is the most common approach.¹
Call the IRS at 800-829-1040. Useful when you need the change reflected before your next return is due.¹
Mail Form 8822. Despite its “Change of Address” title, line 5 of the form is specifically for reporting a name change. Enter your former legal name, your new legal name, and your SSN.⁵

Whichever method you pick, the name you give the IRS has to match the SSA record exactly. An extra middle initial or a hyphen where the SSA shows a space is enough to trigger a mismatch.¹

If you mail Form 8822, processing generally takes four to six weeks.⁵ The correct mailing address depends on the state where you live; check the form instructions. Certified mail with return receipt gives you documented proof of submission. The IRS online account does not currently let you update your legal name electronically.

Filing Jointly After Marriage

Do both spouses need matching last names to file jointly? No. You can file a joint return regardless of whether you’ve changed your name with the SSA.¹

Use whatever name currently appears on each spouse’s Social Security card. If you married in November but haven’t updated the SSA by filing season, file under your former name. Using a married name the SSA doesn’t yet recognize is what causes rejections and refund delays.

Estimated Payments Made Under Your Former Name

If you made quarterly estimated payments (Form 1040-ES) under your old name and then changed your name before filing, help the IRS connect those payments to your return. Attach a statement to the front of your paper return listing every estimated payment made during the tax year, along with the name and SSN used for each one.⁶

Going forward, use your new legal name on future vouchers. On a joint return, list the names and SSNs on each voucher in the same order they’ll appear on the return.

If You File With an ITIN

Filers with an Individual Taxpayer Identification Number don’t go through the SSA. Send a letter to the IRS ITIN Operation unit explaining the reason for the change (marriage, divorce, court order, etc.) and include supporting documents such as a marriage certificate, divorce decree, or court record. Mail it to Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. If you use a private delivery service, request proof of delivery.⁷

Update Your Employer Too

Your employer’s payroll records also need to reflect your new name. A W-2 that doesn’t match your SSA record creates the same mismatch problem as a return under the wrong name. Submit a new Form W-4 to your employer with your updated legal name.⁸

Employers can verify a name-SSN match through the SSA’s free Social Security Number Verification Service. If your employer’s records still show your old name after you’ve updated the SSA, ask them to update payroll to match your new card.⁹

What Happens When the Names Don’t Match

An electronically filed return with a name-SSN mismatch is typically rejected outright. You can correct the name and resubmit electronically. If something else prevents resubmission, you’ll need to file on paper.¹⁰

A paper return filed after an e-file rejection must be postmarked by the later of the return’s original due date (including extensions) or 10 calendar days after the IRS sends the rejection notice. Write “Rejected Electronic Return” in red at the top of the first page along with the rejection date, include a copy of the rejection notification, and briefly explain the corrective steps you’ve taken.¹⁰

Even a paper return that squeaks through with a slight mismatch may be routed to manual review, which can add weeks or months to refund processing. The simplest path: don’t file until the SSA has processed the change, and use the exact name shown on your new card.

Business Name Changes

Business notification depends on entity type. A name change alone never requires a new EIN.¹¹

Sole Proprietors

A sole proprietor operating under a personal SSN updates automatically when the individual records change. The new name flows through to Schedule C. If the business has its own EIN, write to the IRS at the address where you filed your return, signed by the owner or an authorized representative.¹² Form 8822-B has a checkbox for business name changes at line 4a.¹³

Corporations

If you’re filing the current year’s return, check the name change box on the return itself:

Form 1120: Page 1, Line E, Box 3
Form 1120-S: Page 1, Line H, Box 2

If the return has already been filed, write to the IRS at the address where it was filed, signed by a corporate officer.¹²

Partnerships

On Form 1065, check the name change box at Page 1, Line G, Box 3 when filing the current year’s return.¹⁴ If already filed, send a written notification signed by a partner.¹²

When a New EIN Is Required

Because it’s a common worry: a name change on its own never triggers a new EIN. What triggers one is a change in the entity’s legal structure. Incorporating a partnership or sole proprietorship, terminating an LLC and forming a new corporation or partnership, a corporate merger that creates a new entity, and a corporation converting to a sole proprietorship or partnership all require a new number. Changing only the name or address, an LLC changing its tax election to be treated as a corporation or S corporation, and a state-level conversion that doesn’t change the underlying business structure do not.¹¹

Confirming the Change Went Through

Allow four to six weeks for processing before checking.¹⁵ You can verify a few ways. Any IRS notice or letter arriving with your new name confirms the update. A tax transcript shows the first four characters of the name on your account, which is enough to tell.¹⁶ Or call 800-829-1040 after the processing window has passed and confirm the name currently linked to your SSN or EIN. If you mailed Form 8822 or a written notification, certified mail with return receipt gives you a paper trail if the IRS has no record of receiving your request.

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Internal Revenue Service. Name Changes and Social Security Number Matching Issues
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Social Security Administration. Change Name with Social Security
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Social Security Administration. Application for Social Security Card – Form SS-5
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Social Security Administration. Learn What Documents You Will Need to Get a Social Security Card
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Internal Revenue Service. Form 8822 (Rev. February 2021)
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Internal Revenue Service. 2026 Form 1040-ES – Estimated Tax for Individuals
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Internal Revenue Service. Individual Taxpayer Identification Number (ITIN)
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Internal Revenue Service. Form W-4 Employee’s Withholding Certificate
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Social Security Administration. What Should I Do If My Employee’s Name and Social Security Number Do Not Match Internal Revenue Service Records
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Internal Revenue Service. Age Name SSN Rejects, Errors, Correction Procedures 3
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Internal Revenue Service. When to Get a New EIN
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Internal Revenue Service. Business Name Change
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Internal Revenue Service. Form 8822-B (Rev. December 2019) – Change of Address or Responsible Party – Business
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Internal Revenue Service. Instructions for Form 1065 (2025)
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Internal Revenue Service. Address Changes
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Internal Revenue Service. About Tax Transcripts