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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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