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  Registration for Business Taxes
    Changes to an Existing Account

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  Reporting change in business structure
  Question
 

Q. What must I do if I change the structure of my business? (Such as changing from a sole proprietor to a corporation.)

  Answer
 

A. If you are required by the Internal Revenue Service to obtain a Federal Employer Identification Number (FEIN) or obtain a new FEIN in connection with the change in business structure, you will be required to obtain a new Connecticut tax registration number by completing Form REG-1, Application for Business Taxes Registration. You will also need to close your old account by following the directions on our webpage for Closing or Ending Your Business in Connecticut.

If you are not required to obtain a new FEIN in connection with the change in business structure, notify the Department's Registration Unit in writing of the change in business structure.  Mail the notification to:

Department of Revenue Services
Registration Maintenance Unit
PO Box 2937
Hartford CT 06104-2937

This answer is intended to provide general information concerning a frequently asked question about a current position, policy, or practice associated with the taxes administered by the Connecticut Department of Revenue Services.  It may include an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS).  However, it is not intended to serve as a legal ruling.

 
 
 
  
 
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