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How does a disregarded entity report a change of address?

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How does a disregarded entity report a change of address?

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A disregarded entity can notify the Department of a change of address by including the new address on the return when it is filed. A disregarded entity can also notify the Department by sending the change of address in a signed letter which provides both the old and new address, and the date the new address takes effect.

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A. A disregarded entity can notify the Department of a change of address by including the new address on the return when it is filed. A disregarded entity can also notify the Department by sending the change of address in a signed letter which provides both the old and new address, and the date the new address takes effect.

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