How to Change an LLC Manager
Changing an LLC manager starts with following the removal and appointment procedure in your operating agreement, usually a member vote at a stated threshold, documented in writing. Depending on your state, you may also need to update a public filing, such as California's Statement of Information or Nevada's Annual List of Managers, since some states list managers on the public record. If the manager was also the LLC's IRS responsible party, file Form 8822-B within 60 days of the change.
By LLC Register · Last reviewed October 1, 2026
Comprehensive Guide
Check Whether Your LLC Is Manager-Managed
A manager-managed LLC designates one or more managers, who may or may not also be members, to run day-to-day operations, as opposed to a member-managed LLC where every member participates directly. Whether your LLC uses this structure, and who currently holds the manager role, is stated in your Articles of Organization or Certificate of Formation and in your operating agreement. Confirm your current structure before starting a change, since the process assumes a manager-managed LLC with a defined manager to replace.
Follow Your Operating Agreement's Removal and Appointment Procedure
Your operating agreement should set out how a manager is removed and how a new one is appointed, commonly a vote of the members at a stated percentage threshold, such as a majority or supermajority of ownership interest. Follow that exact procedure, even if every member already informally agrees to the change, and document the vote in writing, typically as a written consent or resolution signed by the members. If your operating agreement doesn't address manager changes at all, your state's default LLC statute governs instead, so check it before assuming members can make the change informally.
Update State Filings Where Managers Are Public Record
Most states don't track who an LLC's manager is on any ongoing public filing, so a manager change in those states stays entirely internal, documented in your own records rather than filed with the state. A few states are different: California requires an LLC to list its managers on its Statement of Information (Form LLC-12), filed every two years and updatable any time information changes, and Nevada requires an updated Annual List of Managers or Managing Members as part of its yearly filing. Check whether your state's annual report or periodic filing asks for manager names; if it does, your next filing, or an amended one, needs to reflect the change.
Update the LLC's Registered Agent Records if the Manager Served as Agent
If the outgoing manager also served as the LLC's registered agent, you need a separate registered agent change filing, since the registered agent role and the manager role are governed by different rules even when the same person holds both. Most states require a specific change-of-agent form, distinct from any manager update, with its own filing fee.
Tell the IRS if the Responsible Party Changes
The IRS requires an EIN holder to report a change in its "responsible party," the person who ultimately owns or controls the entity and the disposition of its funds and assets, using Form 8822-B within 60 days of the change. If your outgoing manager was listed as the responsible party on your EIN application, file this form promptly; missing the 60-day window doesn't undo the EIN, but it leaves the IRS with outdated information about who controls the LLC.
Update Banks, Contracts, and Licenses
A new manager typically needs to be added as an authorized signer on the LLC's bank accounts, which usually requires bringing your updated operating agreement or a bank-specific authorization form to the bank. Check any business licenses, permits, or contracts that name the manager specifically, since those may need an update too, separate from anything filed with the state or IRS.
Keep a Paper Trail
Keep the signed written consent or resolution documenting the vote, any amended operating agreement, any state filing confirmation, and the IRS's acknowledgment of Form 8822-B together in your LLC's records. If a dispute or audit ever questions who had authority to act for the LLC at a given time, this documentation is what resolves it.
Practical Considerations
A Manager Change Is Different From a Member Change
Removing or adding a manager does not, by itself, change who owns the LLC; managers run operations, while members hold ownership interests. Don't confuse the two processes. Changing ownership percentages or adding a new member involves a separate set of steps and, in some states, a separate state filing.
Disputes Over Removal Can Get Complicated
If members disagree about removing a manager, especially one who is also a member with a meaningful ownership stake, the outcome depends heavily on the exact wording of your operating agreement and your state's default LLC statute. A business attorney can help interpret ambiguous language before the disagreement escalates.
Don't Forget the IRS Deadline
The 60-day window to file Form 8822-B after a responsible party change is easy to miss once the internal paperwork is handled. Set a reminder as soon as the member vote is finalized, rather than waiting until tax season to catch up on IRS filings.
Check State-Specific Timing Rules
Some states that track managers on a periodic filing allow an amended filing any time a change occurs, while others expect the update only at the next regularly scheduled report. Confirm which applies in your state so your public record doesn't show an outdated manager for longer than necessary.
This Isn't Legal Advice
Operating agreement language, state LLC statutes, and dispute scenarios vary enough that a contested manager change, or one involving a member who also serves as manager, is worth reviewing with a business attorney rather than relying solely on general guidance like this.
Sources
The official sources used for this article.
IRS: Responsible parties and Form 8822-B | irs.gov/businesses/small-businesses-self-employed/responsible-parties-and-nominees |
|---|---|
IRS: About Form 8822-B | irs.gov/forms-pubs/about-form-8822-b |
California Secretary of State: Statement of Information (LLC-12) | bpd.cdn.sos.ca.gov/llc/forms/llc-12.pdf |
Nevada Secretary of State: Business filings | nvsos.gov/sos/businesses |
Created by: LLC RegisterLast reviewed October 1, 2026
Updated: October 1, 2026
Frequently Asked Questions
Do I need to file anything with the state to change an LLC manager?
It depends on your state. Most states don't track managers on any public filing, so the change stays internal. A few states, including California's Statement of Information and Nevada's Annual List of Managers, do list managers on a public filing that needs updating.
How do I remove a manager who won't cooperate?
Follow the removal procedure in your operating agreement, which typically allows removal by a member vote at a stated threshold regardless of the manager's cooperation. If the operating agreement is silent or ambiguous, your state's default LLC statute governs, and a business attorney can help interpret it.
Does changing an LLC's manager require a new EIN?
No. The LLC keeps its existing EIN. You only need to file Form 8822-B with the IRS if the outgoing manager was listed as the EIN's responsible party, which must be reported within 60 days of the change.
Can a member and a manager be the same person?
Yes. In a manager-managed LLC, one or more members can also serve as managers; the manager role describes who runs operations, while membership describes who owns the LLC, and the same person can hold both roles at once.
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