If the EIN is under one person but state registration is under a different person

If your business EIN is registered under your name but the state registry is under your mom's name, the tax filing responsibilities depend on the legal status, ownership and operation of the business. 

• For a sole proprietorship, the person who owns and operates the business is responsible for filing taxes. If you are the owner and operator, you should file the taxes. If your mom is the owner and operator, she should file the taxes. 
• In the case of a partnership between you and your mom, both of you need to file taxes. The partnership itself must file Form 1065, U.S. Return of Partnership Income to report the business's income, deductions, gains, and losses. Each partner will receive a Schedule K-1, which details their share of the partnership's income, and must report this on their individual tax returns.
• Since there is a difference, it's best to consult to a legal professional to help you figure out who owns the business and what status they have. They can give you specific advice based on your situation and make sure you follow both federal and state tax laws.
• If needed, you can update the responsible party information with the IRS using Form 8822-B. Similarly, update the state registry to reflect the correct responsible party.

If you have any additional clarifying information or need further assistance, please feel free to reach out!