To file IRS Form 8822-B, complete the paper form with your business name and EIN exactly as they appear on IRS records, fill in the address lines and/or responsible party lines you’re changing, have an authorized officer sign it, and mail it to the Kansas City or Ogden service center assigned to the state of your old business address. If you’re reporting a new responsible party, the filing is mandatory within 60 days of the change.1Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business There is no e-file, fax, or online option.
Check the Return-Type Boxes at the Top
The header of the form asks which returns the change affects. Box 1 covers business returns (Forms 720, 940, 941, 990, 1041, 1065, 1120, and similar). Box 2 covers employee plan returns (Forms 5500 and 5500-EZ). Check one or both depending on what your entity files.2Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business A separate box applies when only the physical business location has changed.
Enter Your Business Name and EIN Exactly as the IRS Has Them
Lines 4a and 4b are where most delays begin. Use the business name and EIN currently on file with the IRS, even if your business has since renamed itself. A name change is a separate notification and does not belong on this form. A mismatch here is one of the most common reasons the IRS holds up processing.
Fill In the Address Lines You’re Changing
Line 5 is your old mailing address. Line 6 is your new mailing address. The IRS uses the old address to locate your record, so both need to be accurate. If your physical business location has moved as well, put that new address on Line 7. You can update the mailing address only, the physical location only, or both on the same form.2Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business
If you are only reporting a new responsible party and no address is changing, leave Lines 5, 6, and 7 blank.
Report the New Responsible Party on Lines 8 and 9
The responsible party is the individual who owns, controls, or effectively manages the entity’s funds and assets.3Internal Revenue Service. Responsible Parties and Nominees For a corporation, that is typically the president or CEO. For a partnership, a general partner. For a trust, the trustee. For an LLC, the managing member or owner who controls the finances.
Line 8 is the new responsible party’s full legal name. Line 9 is their Social Security Number, ITIN, or EIN. The form only collects information about the new responsible party; there is no field for the previous one.2Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business
Nominees Cannot Be Listed
The IRS does not allow a nominee in this role. An attorney, accountant, or formation agent who helped set the business up but does not actually control its money cannot be named the responsible party.3Internal Revenue Service. Responsible Parties and Nominees The person you list must have genuine authority over the entity’s finances and decisions.
Who Can Sign
Form 8822-B must be signed by an officer, owner, general partner, LLC member-manager, plan administrator, or fiduciary. An officer means the president, vice president, treasurer, or chief accounting officer. A regular employee or outside advisor cannot sign unless they hold a valid power of attorney.2Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business
If a representative signs for the entity, attach a copy of the power of attorney. Form 2848 works. The IRS will reject a submission from an unauthorized third party, and the update will not take effect.
Where to Mail It
Form 8822-B goes to one of two IRS service centers, and the deciding factor is the state of your old business address, not your new one.4Internal Revenue Service. Where to File Form 8822-B
- Mail to Kansas City, MO 64999 if your old address was 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, Vermont, Virginia, West Virginia, or Wisconsin.
- Mail to Ogden, UT 84201 if your old address was 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, Tennessee, Texas, Utah, Washington, or Wyoming.
Sending the form to the wrong center can add weeks or months. Certified mail gives you proof of delivery, which matters because there is no online tracking of the submission itself.
Deadlines
A responsible party change must be reported within 60 days of the change.2Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business That window applies to every entity with an EIN and is not optional.
An address-only change has no statutory deadline and no penalty attached to the form.2Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business File it promptly anyway. The real cost of a stale address is not the missing form; it’s the notices you never see.
What Skipping It Actually Costs
The IRS does not fine you for failing to file Form 8822-B. The damage shows up elsewhere. A notice of deficiency or a demand for payment sent to an outdated address is legally delivered whether you receive it or not. Penalties and interest keep accruing on any unpaid balance.2Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business By the time the mail catches up, a small tax balance can look very different.
A stale responsible party creates a parallel problem. When the IRS needs to reach someone with authority and the person on file no longer holds that role, audit letters go unanswered and installment agreements can lapse.
Other Agencies You Still Need to Notify
Filing Form 8822-B updates your records at the IRS and nowhere else. Your state secretary of state, state tax agency, local tax offices, and any licensing authorities each require their own update, and most states charge a small fee to amend registered addresses. Treat the IRS filing as one item on the list.