We changed control of the LLC. Is Form 8822-B mandatory even if the EIN stayed the same?
The company kept the same EIN and legal entity, but the real decision-maker changed after an ownership and management transition. Some people on the team assumed nothing had to be reported to the IRS because the entity itself did not disappear. Others think the responsible-party rules make this its own filing duty.
I want a clean answer before we let the 60-day window drift by. If the IRS only cares when the EIN changes, then we are probably overthinking it. But if the responsible-party identity has to be updated independently, we should handle it now and preserve the record properly.
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