IRS Form 8822-B, titled “Change Of Address Or Responsible Party — Business,” is an important form used to notify the Internal Revenue Service when a business changes its mailing address, its business location, or the identity of its responsible party. This form is required for all entities with an Employer Identification Number (EIN), including corporations, partnerships, estates, trusts, and other organizations. It ensures the IRS maintains accurate records to communicate effectively with your business and to associate tax-related information correctly. Whether a business moves its office, changes where it receives mail, or appoints a new responsible party who controls, manages, or directs the entity’s tax matters, filing Form 8822-B within 60 days of the change is necessary. Timely submission prevents missed IRS notices or delays in processing tax returns and payments. The form is equally applicable for businesses whether or not they are actively engaged in trade or commerce, including tax-exempt organizations who should check the applicable box. In summary, Form 8822-B is crucial for keeping your business’s contact information and responsible party data up-to-date with the IRS, which helps avoid administrative hiccups and penalties related to lost tax correspondence.
How To File IRS Form 8822-B
Filing Instructions:
- Do not attach Form 8822-B to your tax return.
- Complete and mail the form to the appropriate address based on your old business address location.
- If your old business address was in Connecticut, Delaware, DC, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia or Wisconsin, mail to:
Internal Revenue Service, Kansas City, MO 64999 - If your old business address was in any other state or outside the U.S., mail to:
Internal Revenue Service, Ogden, UT 84201-0023
Allow approximately 4 to 6 weeks for processing.
How To Complete Form 8822-B
Checkbox Section:
Check all boxes that apply to your change. The boxes indicate the type of change you are reporting:
- 1. Employment, excise, income, and other business returns (Forms 720, 940, 941, 990, 1041, 1065, 1120, etc.): Check this if your change applies to these return types.
- 2. Employee plan returns (Forms 5500, 5500-EZ, etc.): Check this if your change affects employee plan returns.
- 3. Business location: Check this box if you are reporting a change in your business physical location.
Line 4a: Business Name
Enter the exact legal name of your business or entity as it appears on IRS records.
Line 4b: Employer Identification Number (EIN)
Enter your business’s EIN, a nine-digit number that the IRS uses to identify your business.
Line 5: Old Mailing Address
Provide your former mailing address including:
- Street number, street name, suite or room number (if applicable)
- City or town
- State and ZIP code
Note: If you used a P.O. box, consult the form instructions.
For foreign addresses, complete additional lines:
- Foreign country name
- Foreign province/county
- Foreign postal code
Line 6: New Mailing Address
Enter your updated mailing address including:
- Street number, street name, suite or room number (if applicable)
- City or town
- State and ZIP code
Note: If using a P.O. box, refer to instructions.
For foreign addresses, provide:
- Foreign country name
- Foreign province/county
- Foreign postal code
Line 7: New Business Location
Provide the physical address of your new business location if different from your mailing address, including:
- Street number, street name, suite or room number
- City or town
- State and ZIP code
For foreign addresses, include: - Foreign country name
- Foreign province/county
- Foreign postal code
Line 8: New Responsible Party’s Name
Enter the full name of your new responsible party. This is the individual who controls, manages, or directs the business and the disposition of its funds and assets.
Line 9: New Responsible Party’s SSN, ITIN, or EIN
Enter the new responsible party’s Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), or Employer Identification Number (EIN). Carefully review Form SS-4 instructions to determine which number is applicable.
Important: Ensure this number is accurate to avoid processing delays.
Line 10: Signature
- The form must be signed and dated by an owner, officer, general partner or LLC member manager, plan administrator, fiduciary, or authorized representative.
- Enter your daytime telephone number (optional but recommended) for contact regarding your submission.
- By signing, you declare under penalties of perjury that the information provided on the form is true, correct, and complete.
Additional Information
- If you are signing the form as a representative of the business, attach a power of attorney document (Form 2848) authorizing you to sign on behalf of the business.
- Failure to file Form 8822-B may result in missed correspondence from the IRS, possibly causing financial penalties or notices to go unreceived.
- Update both mailing and business location addresses if they have changed to ensure full IRS contact accuracy.