Form 8822-B, Change of Address or Responsible Party - Business, is the Internal Revenue Service (IRS) form that tells the agency your business has a new mailing address, a new business location or a new responsible party. It is meant for businesses and other entities that have an Employer Identification Number (EIN). On FillingPDF you can fill out the form online and download or print the completed PDF. The IRS publishes the original form and its latest information at www.irs.gov/Form8822B, and the completed form goes to the IRS by mail.
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What is Form 8822-B?
Form 8822-B, Change of Address or Responsible Party - Business, is the IRS form that businesses and other entities use to notify the Internal Revenue Service of a changed business mailing address, business location or responsible party.
The form covers three kinds of change. You check the boxes that your change affects: employment, excise, income and other business returns (such as Forms 720, 940, 941, 990, 1041, 1065 and 1120); employee plan returns (such as Forms 5500 and 5500-EZ); and business location. You then give the business name and EIN, the old mailing address, the new mailing address, the new business location if it changed, and the new responsible party's name and SSN, ITIN or EIN.
The "responsible party" is the person identified for the entity on its EIN application. The form points to Form SS-4, Application for Employer Identification Number, and its instructions for who can be a responsible party. A tax-exempt organization checks a box at the top of the form; the instructions refer to Pub. 557, Tax-Exempt Status for Your Organization.
Form 8822-B is not for a home address. The form itself says that if you are also changing your home address, you use Form 8822 for that change. It is also not attached to a tax return: the form says not to attach it to your return.
Who needs to file Form 8822-B?
Businesses and other entities that changed their business mailing address, business location or the identity of their responsible party use Form 8822-B. The IRS instructions add that any entity that changes its address or the identity of its responsible party must file it, whether or not it is engaged in a trade or business. The IRS page describes the form as intended for businesses and other entities with an Employer Identification Number application on file.
- Entities with an EIN whose responsible party changed: the instructions state that use of the form is mandatory for this change. Otherwise, use of the form is voluntary.
- Tax-exempt organizations: check the box at the top of the form.
- Who signs: an officer, owner, general partner or LLC member manager, plan administrator, fiduciary, or an authorized representative. An officer is the president, vice president, treasurer, chief accounting officer and similar.
- Representatives: if you sign for the taxpayer, attach a copy of your power of attorney. You can use Form 2848 for this. The IRS will not complete an address or responsible party change from an "unauthorized" third party.
Do not use this form for a home address. Use Form 8822.
When to file Form 8822-B
A change of responsible party must be reported to the IRS within 60 days of the change; the instructions cite Regulations section 301.6109-1(d)(2)(ii) and the IRS page repeats the 60-day limit. This applies to any entity with an EIN and is reported on lines 8 and 9.
For a change of business mailing address or business location, the form prints no separate deadline. Send it when the change happens, because the IRS warns that if you do not give it your current mailing address or the identity of your responsible party, you may not receive a notice of deficiency or a notice of demand for tax. Penalties and interest continue to accrue on any tax deficiency even if you never receive such a notice.
The instructions say it generally takes 4 to 6 weeks to process an address or responsible party change.
Documents you need
- A copy of your power of attorney, only if you are a representative signing for the taxpayer. You can use Form 2848 for this.
How to fill out Form 8822-B
Check the tax-exempt box if it applies
At the top, check the box if you are a tax-exempt organization. The instructions refer to Pub. 557, Tax-Exempt Status for Your Organization.
Check every box your change affects
Check line 1 for employment, excise, income and other business returns, line 2 for employee plan returns, and line 3 for business location. Check all that apply.
Enter the business name and EIN
On line 4a, enter the business name. On line 4b, enter the employer identification number.
Enter the old mailing address
On line 5, give the number, street, room or suite number, city or town, state and ZIP code. Enter a P.O. box only if your post office does not deliver to your street address.
Enter the new mailing address
On line 6, enter the new address in the same format. For "in care of" mail, enter "C/O" followed by the third party's name and street address or P.O. box.
Add foreign address details if needed
For a foreign address on line 5, 6 or 7, also complete the foreign country name, province/county and postal code. Follow that country's practice for the postal code and do not abbreviate the country name.
Enter the new business location
On line 7, enter the new business location if it changed, including any suite or room number.
Enter the new responsible party
On line 8, enter the new responsible party's name. On line 9, enter that person's SSN, ITIN or EIN, after checking the Form SS-4 instructions on who may use an EIN.
Sign, date and add your title
On line 10, sign and date the form and enter your title. A daytime telephone number of the person to contact is optional. A representative attaches a copy of the power of attorney.
Review and download the completed PDF
Check the boxes, names, numbers and addresses, then download or print the completed PDF from FillingPDF. Mail it to the IRS address that matches your old business address, as described under How to submit.
How to submit Form 8822-B
You submit Form 8822-B to the IRS by mail. The form prints only mailing addresses and names no other channel. Send it to the address that matches the state of your old business address; do not attach it to your tax return.
- Old business address in Connecticut, Delaware, District of Columbia, 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: Internal Revenue Service, Kansas City, MO 64999.
- Old business address in Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington or Wyoming, or any place outside the United States: Internal Revenue Service, Ogden, UT 84201-0023.
If a representative signs, include a copy of the power of attorney. Do not send the form to the Tax Forms and Publications Division address that appears for comments. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Attaching Form 8822-B to your tax return; the form says not to attach it to your return.
- Using Form 8822-B to change a home address instead of Form 8822.
- Reporting a responsible party change after the 60-day limit printed in the instructions.
- Mailing the form to the wrong IRS address; the address depends on the state of your old business address, or on a place outside the United States.
- Signing as a representative without attaching a copy of your power of attorney; the IRS will not act on a change from an unauthorized third party.
- Entering a P.O. box when your post office delivers mail to your street address; the instructions allow a box number only if it does not.
- Abbreviating the country name on a foreign address, or leaving out the foreign country, province and postal code spaces.
- Omitting an apartment, room or suite number from an address.
- Entering a responsible party's identifying number without checking the Form SS-4 instructions on who may use an EIN on line 9.
Frequently asked questions
What is Form 8822-B used for?
Form 8822-B is the IRS form used to report a change of business mailing address, business location or responsible party. It is meant for businesses and other entities with an EIN. A home address change is reported on Form 8822 instead.
Is there a deadline to file Form 8822-B?
A change of responsible party must be reported within 60 days of the change. For a new business address or location, the form prints no separate deadline, but you should send it promptly because the IRS may otherwise not reach you with notices.
Where do I mail Form 8822-B?
It depends on the state of your old business address. Connecticut and the other states listed on the form's Where To File chart go to Internal Revenue Service, Kansas City, MO 64999. All other listed states and any place outside the United States go to Internal Revenue Service, Ogden, UT 84201-0023.
How long does it take the IRS to process Form 8822-B?
The instructions say it generally takes 4 to 6 weeks to process an address or responsible party change. The form names no online status check.
What is the difference between Form 8822 and Form 8822-B?
Form 8822-B reports changes to a business mailing address, business location or responsible party. Form 8822 is the form for a home address change. The 8822-B tells you to use Form 8822 if you are also changing your home address.
Can someone else sign Form 8822-B for my business?
An officer, owner, general partner or LLC member manager, plan administrator, fiduciary or authorized representative may sign. A representative must attach a copy of the power of attorney, and Form 2848 can be used. The IRS will not act on a change from an unauthorized third party.
Do I attach Form 8822-B to my tax return?
No. The form states not to attach it to your return. Mail it separately to the IRS address that applies to your old business address.
Can I fill out Form 8822-B online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not send the form to the IRS; you mail the completed form to the address on the Where To File chart.
What happens if I do not report a new address or responsible party?
The form is not subject to penalties for failure to file it, but you may not receive a notice of deficiency or notice of demand for tax. Penalties and interest still accrue on any tax deficiency despite not receiving those notices.
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