Signed up as yourself, then formed the entity: the reassignment list

Which accounts have to be redone, and which just change names

Most of the stack survives. The accounts that have to be redone are the ones opened against a taxpayer identity: the merchant account, the Medicare enrollment, the business bank account, and every agreement signed in your own name. The accounts that only ever held a login and a password, the EHR among them, usually move with a support ticket and a new legal name on the contract.

The sorting rule is who signed. A PLLC is a separate legal person from the clinician who owns it, so an account opened before the entity existed belongs to somebody else: you, the sole proprietor. Nothing you bought stops working on formation day. What changes is the name on the paper underneath it, and that work is clerical.

Sorting is worth doing first because the clerical work is not evenly spread. Two of these, the merchant account and the Medicare enrollment, wait on someone else's review and touch money. Most of the rest are a support ticket and a signature.

None of this is the entity decision itself, which is a separate question and cheaper to settle before anything is bought. Anyone reading this before signing up for a single vendor should buy the stack in order instead, and skip the list below entirely.

Start with the EIN, because everything below it inherits the number

The EIN comes first because every account below it copies whatever taxpayer number it was opened with. Incorporating is one of the IRS's own listed triggers for a brand-new EIN rather than an update to the existing one 1Ref 1Internal Revenue Service (2026).Do You Need a New EIN?.That incorporating is one of the IRS's own listed triggers for a brand-new EIN rather than an update to the existing one, and the narrower exception under which a single-member LLC that does not choose to be taxed as a corporation or an S corporation, has no employees and owes no excise tax may keep using the sole proprietor's existing EIN., and until the entity's number is settled the bank account, the merchant account and the payer enrollments have nothing to point at.

But check the exception before applying for one. The same IRS page carries a narrower case: a single-member LLC can keep using the sole proprietor's existing EIN if it does not choose to be taxed as a corporation or an S corporation, has no employees and owes no excise tax 1Ref 1Internal Revenue Service (2026).Do You Need a New EIN?.That incorporating is one of the IRS's own listed triggers for a brand-new EIN rather than an update to the existing one, and the narrower exception under which a single-member LLC that does not choose to be taxed as a corporation or an S corporation, has no employees and owes no excise tax may keep using the sole proprietor's existing EIN.. A solo practice with no staff and no tax election can sit squarely inside that case. Whether yours does turns on facts your CPA has and this page does not, and the answer decides how long the rest of this list runs.

One field on whichever number the entity uses carries a clock. The IRS defines the responsible party as the person who owns, controls or exercises effective control over the entity and who directly or indirectly manages its funds and assets 2Ref 2Internal Revenue Service (2026).Responsible Parties and Nominees.The IRS definition of an EIN's responsible party (the person who owns, controls or exercises effective control over the entity and directly or indirectly manages its funds and assets), and the instruction to resubmit Form 8822-B marked as a second request when no confirmation arrives.. A clinician who owned the practice alone before formation and owns the PLLC alone after it answers that definition the same way on both days. When the answer does change, the change is reportable within 60 days, on Form 8822-B 3Ref 3Internal Revenue Service (2019).Form 8822-B, Change of Address or Responsible Party - Business (Rev. December 2019).The form and the deadline for reporting a change in an EIN's responsible party to the IRS: Form 8822-B, within 60 days of the change..

The IRS also publishes what to do when no confirmation comes back: resubmit the same form marked as a second request 2Ref 2Internal Revenue Service (2026).Responsible Parties and Nominees.The IRS definition of an EIN's responsible party (the person who owns, controls or exercises effective control over the entity and directly or indirectly manages its funds and assets), and the instruction to resubmit Form 8822-B marked as a second request when no confirmation arrives.. Keep the copy and the date it went out. It is the only step anywhere on this list with a stated clock, so decide on formation day whether it applies to you.

Medicare: the NPI you keep, the NPI the entity needs, the form that ties them

Your own identifier does not move, because there is nowhere to move it. An individual is eligible for only one Type 1 NPI 4Ref 4Noridian Healthcare Solutions, LLC (Medicare Administrative Contractor for CMS) (2026).National Provider Identifier (NPI) - JE Part B.That an individual is eligible for only one Type 1 NPI, that a sole owner is required to obtain a Type 2 NPI for the organization, and that Type 2 NPIs are the identifiers issued to group practices, hospitals, nursing homes and pharmacies., and forming a PLLC does not create a second one. The entity is the part that is missing. When an individual is the sole owner, that organization is required to obtain its own Type 2 NPI 4Ref 4Noridian Healthcare Solutions, LLC (Medicare Administrative Contractor for CMS) (2026).National Provider Identifier (NPI) - JE Part B.That an individual is eligible for only one Type 1 NPI, that a sole owner is required to obtain a Type 2 NPI for the organization, and that Type 2 NPIs are the identifiers issued to group practices, hospitals, nursing homes and pharmacies., the class of identifier issued to group practices, hospitals, nursing homes and pharmacies.

Medicare does not rename an individual enrollment into an entity. CMS-855B enrolls the organization itself, the application built for group practices, clinics and other health care organizations, and CMS-855R handles the reassignment of benefits, moving an already-enrolled individual's billing rights onto that enrolled organization 5Ref 5Noridian Healthcare Solutions, LLC (Medicare Administrative Contractor for CMS) (2026).Medicare Provider Enrollment Systems: NPPES, I&A, and PECOS.The two-form mechanic for moving Medicare billing onto the new entity: CMS-855B enrolls the organization (group practices, clinics and other health care organizations) and CMS-855R reassigns an already-enrolled individual's billing rights to that organization..

The order is set by the second form's own premise: the organization has to exist in the system before anything can be reassigned to it.

Payment is a third filing on top of those two. Moving Medicare's electronic funds transfer onto the new setup means completing CMS-588 again, with a voided check or a letter from the bank confirming the account type, the routing number and the account number 6Ref 6Noridian Healthcare Solutions, LLC (Medicare Administrative Contractor for CMS) (2026).Electronic Funds Transfer (EFT) Enrollment - JE Part B.That moving Medicare electronic funds transfer to the new entity means completing CMS-588 again with proof of the account, a voided check or a bank letter confirming account type, routing number and account number.. The published requirement is that proof document. A common practical outcome is that an account still titled in your personal name draws a development request instead of a payment, so open the entity's bank account first and file the EFT paperwork against it.

Commercial payers run their own version of this sequence off your credentialing file. Adding an entity to a profile you already built is a smaller job than working CAQH ProView from zero. Medicare enrollment is the half with published national forms; the commercial half runs on each contract, and the contracts do not all say the same thing.

Reassignment also moves where the payment lands, which is worth checking separately against the low-volume threshold.

Expect the payment processor to be a new merchant account

Expect to open a new merchant account instead of editing the old one. Card processors underwrite a merchant account against a legal entity and the people behind it, and a different legal entity generally means new underwriting. That is industry convention rather than a published rule, and the only place the answer is written down for your account is the processor's own agreement.

But the consequence lands at tax time. A processor decides whether it must issue a Form 1099-K by a threshold stated in a gross amount and a number of transactions, and gross there is measured before refunds and before the processor's own fees 7Ref 7Internal Revenue Service (2026).Instructions for Form 1099-K (Rev. December 2026).That a payment processor decides whether it must issue Form 1099-K against a threshold stated in a gross amount and a transaction count, and that gross is measured before refunds and before the processor's fees.. A calendar year split across two taxpayer identities can produce forms that match neither set of books cleanly, which is a conversation to have with your CPA before December.

Move new charges to the entity's account as soon as it can take them, and note the date. Everything the PLLC earns while the old account is still running arrives on a merchant account that identifies you, and unwinding it later is bookkeeping nobody enjoys paying for.

Recurring dues, subscriptions and the software billed to a personal card are the last items anyone moves, and they are the ones that keep the sole proprietorship alive in the books long after the entity exists. Domain registrars and phone carriers each run their own process for moving an account from a person to a business, and none of it is standard across vendors. Budget an afternoon and expect to produce identity documents.

Anything touching PHI: the agreement names a legal entity

A business associate agreement is signed by a covered entity, and after formation the covered entity is the PLLC. The rule underneath it is a precondition rather than a preference: a practice may let a vendor create, receive, maintain or transmit electronic protected health information on its behalf only after obtaining satisfactory assurances that the vendor will safeguard it 8Ref 8U.S. Department of Health and Human Services (2025).45 CFR § 164.308 — Administrative Safeguards.That a practice may let a vendor create, receive, maintain or transmit electronic PHI on its behalf only after obtaining satisfactory assurances, making a business associate agreement in the entity's name a precondition rather than a preference.. An agreement naming a sole proprietorship does not name the entity now sending the data.

The definition reaches further than most vendor lists do. A business associate is anyone who creates, receives, maintains or transmits protected health information on a covered entity's behalf 9Ref 9U.S. Department of Health and Human Services (2025).45 CFR § 160.103 — Definitions.The definition of a business associate (anyone creating, receiving, maintaining or transmitting PHI on a covered entity's behalf), supporting that a scheduling tool is a business associate and that an appointment record can itself carry PHI., which catches the scheduling tool as squarely as the chart, because an appointment record can carry protected health information on its own.

So the list is longer than the EHR. Anything holding a name attached to an appointment, a diagnosis, a claim or a message belongs on it.

Ask each vendor for a fresh agreement in the entity's legal name, and keep the old one filed. It covers the period it covered, and an audit years later asks about that period too.

Whether a card processor is a business associate at all turns on what it does with the data and on what its own agreement says. Raise that with counsel before the entity's account opens, while the paperwork is already moving and the question costs nothing to ask.

The order to work in, and the one dated deadline

The only dated step belongs to the IRS: a change in an EIN's responsible party is reportable within 60 days on Form 8822-B 3Ref 3Internal Revenue Service (2019).Form 8822-B, Change of Address or Responsible Party - Business (Rev. December 2019).The form and the deadline for reporting a change in an EIN's responsible party to the IRS: Form 8822-B, within 60 days of the change., and it applies only when the person who controls the number has changed. Nothing published sets a deadline for the migration as a whole. Everything else runs on dependencies, and the order matters because several of these steps consume a number that the step before them produces.

An EFT filing against an account still held in your own name commonly comes back as a development request, which costs a cycle. A merchant account left under the old identity keeps reporting under the old identity for the rest of the calendar year, which costs a reconciliation.

Work down the table and the list ends. Most rows are forms and support tickets that wait on someone else's review, and the only clock in the job is the 60-day window on a responsible-party change, which a clinician who owned the practice alone before and after formation does not start.