IRS address update for business and a branch

[wizash2]

All

My company LLC is in different state(VA), then wehre I reside and and work now. I t has registered agent in state of origin(NH).
I have couple of questions:

1) Can I open a branch here(Registring with State of VA?) what could be the implcations?
I already have given VA address for VEC and withholding tax for my payroll.
2) To IRS can I update my address of communication to VA (instead of NH)? What form needs to b filled for that?

Rhanks in advance!
Akhil

[Business Attorney]

1) You can certainly open a branch in VA but I wonder if that is really what you want. Is your business still doing business at all in NH or is that just history? If you are doing business in NH and just want to also do business in VA, simply file an Application for a Certificate of Registration form in VA to register your LLC as a foreign LLC registered to do business in VA. On the other hand, if your LLC no longer conducts business in NH, you may want to consider moving the state of organization to VA. If NH has a domestication statute like VA does, it is merely a matter of filing a couple of forms. If not, then the steps involve setting up a new VA LLC and merging the NH LLC into it. While it would require a little effort up front, it avoids the need to file annual reports and pay fees in both states for years to come.

2) Yes. There are several ways to notify the IRS of a change of address (http://www.taxhelpadvisor.com/other/irs-services/change-of-address-how-to-notify-the-irs/). The best way for a business to provide a new address change to the IRS is to file Form 8822-B (http://www.irs.gov/pub/irs-pdf/f8822b.pdf).

[wizash2]

1) You can certainly open a branch in VA but I wonder if that is really what you want. Is your business still doing business at all in NH or is that just history? If you are doing business in NH and just want to also do business in VA, simply file an Application for a Certificate of Registration form in VA to register your LLC as a foreign LLC registered to do business in VA. On the other hand, if your LLC no longer conducts business in NH, you may want to consider moving the state of organization to VA. If NH has a domestication statute like VA does, it is merely a matter of filing a couple of forms. If not, then the steps involve setting up a new VA LLC and merging the NH LLC into it. While it would require a little effort up front, it avoids the need to file annual reports and pay fees in both states for years to come.

2) Yes. There are several ways to notify the IRS of a change of address (http://www.taxhelpadvisor.com/other/irs-services/change-of-address-how-to-notify-the-irs/). The best way for a business to provide a new address change to the IRS is to file Form 8822-B (http://www.irs.gov/pub/irs-pdf/f8822b.pdf).

Thank you very much! No more business in NH