To fill out Form 8822-B, enter your business name and EIN on lines 1 through 4, your old and new addresses on lines 5 through 7, the new responsible party’s name and taxpayer ID on lines 8 and 9, and have an authorized officer or partner sign line 10. The form is filed on paper only, mailed to either Kansas City or Ogden depending on where your business is located.
Before You Start
Have your EIN and business name written exactly as they appear on your most recently filed return. A mismatch will delay processing.1Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business
If you’re reporting a new responsible party, you’re on the clock. Federal regulations require any entity with an EIN to report the change within 60 days.1Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business Address-only changes have no statutory deadline, but the IRS won’t chase you down to update its records. If notices go to an old address, penalties and interest still accrue on any unpaid balance whether or not you received the mail.2Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business
You can report an address change, a responsible party change, or both on a single form.2Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business
Lines 1 Through 4: Identify the Business
Lines 1 and 2 tell the IRS which returns this change affects. Check line 1 for employment, excise, income, and other business returns. Check line 2 for employee plan returns. Check both if both apply.2Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business
Line 3 asks whether the address change also affects the location where you file employment tax returns. Line 4a is the business name. Line 4b is the EIN. Both must match what the IRS already has on file.1Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business
Lines 5 Through 7: Address Change
Line 5 is your old mailing address, meaning the one the IRS currently has on file. Line 6 is the new mailing address where you want future correspondence sent. For a foreign address on line 6, use the spaces provided for city, province or state, country, and postal code.
Line 7 is for a new physical business location, but only if it differs from the mailing address on line 6. If you receive mail at a P.O. Box, you still have to give the street address of your principal place of operations on line 7.2Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business
If you’re only updating a responsible party and nothing about your address has changed, leave lines 5 through 7 blank.
Lines 8 and 9: Responsible Party Change
Line 8 asks for the new responsible party’s full legal name and title. Line 9 asks for their SSN, ITIN, or EIN.2Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business
The person you list has to actually control or direct the entity’s funds and assets. The IRS defines that role by entity type:3Internal Revenue Service. Responsible Parties and Nominees
- Corporation: a principal officer such as the president or CEO.
- Partnership: a general partner.
- Tax-exempt organization: a principal officer.
- Trust: the grantor, owner, or trustor.
- Estate: the executor, administrator, or personal representative.
A nominee, meaning someone given limited authority during entity formation with little or no control over assets, cannot be listed as a responsible party. If your original SS-4 named a nominee, the IRS instructs you to use Form 8822-B to identify the actual responsible party.3Internal Revenue Service. Responsible Parties and Nominees
If your address is changing but the responsible party stays the same, leave lines 8 and 9 blank.
Line 10: Signature
The form must be signed and dated by someone authorized to act for the entity. For a corporation, that’s an officer such as the president, vice president, treasurer, or chief accounting officer. For a partnership or LLC, a general partner or member-manager can sign. For other entities, the owner, plan administrator, fiduciary, or authorized representative signs.2Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business
A daytime phone number is also required next to the signature.
Where to Mail It
Form 8822-B cannot be filed electronically. Mail it to one of two IRS processing centers based on the state where your business is located:4Internal Revenue Service. Where to File Form 8822-B
- Send to Kansas City, MO 64999 if your business is in Connecticut, Delaware, the 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.
- Send to Ogden, UT 84201 if your business is 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.
Confirm the addresses on the IRS instructions page before mailing, since they can change.
After You File
The IRS generally takes four to six weeks to process an address or responsible party change.2Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business Keep copies of anything the IRS sends to your old address during that window, and check both addresses if you can.
If eight weeks pass without confirmation, call the IRS Business and Specialty Tax Line at 800-829-4933, open 7 a.m. to 7 p.m. local time.5Internal Revenue Service. Let Us Help You Have your EIN and the date you mailed the form ready.