You make the callBy: National Association of Tax Professionals
September 15, 2022

Question: Dr. Erickson’s medical practice has an EIN with her business manager listed as the responsible party. Medicare payments are linked to that EIN and the practice runs smoothly using the EIN. When the business manager parted ways with the practice, Dr. Erickson thought she could just change the responsible party linked to the EIN from the business manager’s name to hers. Can Dr. Erickson change the responsible party for the EIN?

Answer: Yes. The IRS allows employers to change the responsible party by filing Form 8822-B, Yes. The IRS allows employers to change the responsible party by filing Form 8822-B, Change of Address or Responsible Party - Business, mailed to the address in the instructions (do not attach to a tax return). A responsible party controls, manages or directs the funds and assets of the business. This form will properly notify the IRS that the responsible party for the business’s EIN is now Dr. Erickson. She will list both the old and new information on the form to reflect the change. Form 8822-B should be filed within 60 days of when the transfer occurs. If Dr. Erickson had purchased or inherited the business a sole proprietorship, however, she would have had to get an entirely new EIN., mailed to the address in the instructions (do not attach to a tax return). A responsible party controls, manages or directs the funds and assets of the business. This form will properly notify the IRS that the responsible party for the business’s EIN is now Dr. Erickson. She will list both the old and new information on the form to reflect the change. Form 8822-B should be filed within 60 days of when the transfer occurs. If Dr. Erickson had purchased or inherited the business a sole proprietorship, however, she would have had to get an entirely new EIN.

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penAbout National Association of Tax Professionals

The National Association of Tax Professionals (NATP) is the largest association dedicated to equipping tax professionals with the resources, connections and education they need to provide the highest level of service to their clients. NATP is comprised of over 23,000 leading tax professionals who believe in a superior standard of ethics and exemplify professional excellence. Members rely on NATP to deliver professional connections, content expertise and advocacy that provides them with the support they need to best serve their clients. The organization welcomes all tax professionals in their quest to continually meet the needs of the public, no matter where they are in their careers.

The NATP headquarters is located in Appleton, WI. To learn more, visit www.natptax.com.

Information included in this article is accurate as of the publish date. This post is not reflective of tax law changes or IRS guidance that may have occurred after the date of publishing.

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