What should she do for his S corp?  This gender fluid business owner should find a good Virginia lawyer to answer questions like that.  Assume (s)he already has one in California.  

She is a tax preparer, sorry it was my wrong I wrote taxpayer.

PTIN and EFIN stay the same, but you need to notify IRS of new  address.

Thanks @sjrcpa. 

how about S-Corp which established in CA, should it convert or merge to VA ?

Seems to be the season for a lot of legal questions on a tax forum.