Can I File Form 8822-B Online? Steps and Submission Options

Form 8822-B is a document businesses and entities use to update their address or responsible party information with the Internal Revenue Service (IRS). Keeping this information current ensures that tax communications are received promptly, helping maintain compliance and avoid penalties.

Who Must Submit This Form

Form 8822-B is required for entities needing to update their address or responsible party information with the IRS. This includes corporations, partnerships, LLCs, trusts, and estates. The responsible party is the individual or entity with control over the business’s financial and operational decisions, such as a CEO, CFO, or managing partner.

The IRS mandates reporting changes in the responsible party within 60 days to maintain accurate records and ensure communication with the correct individual regarding tax matters. Failure to submit the form on time can lead to missed notices or deadlines, resulting in penalties. For example, if a business relocates without updating its address, it risks fines or interest charges.

Tax-exempt organizations must also file Form 8822-B when their address or responsible party changes. Non-compliance can jeopardize their tax-exempt status, potentially leading to significant financial consequences.

Where to Send the Completed Document

Submitting Form 8822-B to the appropriate IRS office ensures prompt processing. The IRS designates specific addresses based on the entity’s principal business location. For example, entities in Florida and Georgia send the form to the Kansas City, Missouri office, while those in California send it to the Ogden, Utah office.

For businesses outside the United States, the IRS provides a dedicated mailing address for international submissions. It’s important to check the most recent IRS instructions or website for updated addresses, as they occasionally change. Sending the form via certified mail with a return receipt offers proof of delivery and ensures the form reaches its destination.

Possible Online Submission Methods

As of 2024, the IRS does not offer a direct online submission option for Form 8822-B, which contrasts with other forms like the 1040 and 941 that allow electronic filing. This absence of digital submission may be surprising given the IRS’s embrace of digitalization in other areas.

Although online submission is unavailable, businesses can use accounting software to streamline the process. These tools ensure accurate record-keeping and provide alerts for deadlines or IRS regulation changes, helping businesses remain compliant.

Steps for Completing the Paper Version

Filing Form 8822-B requires accuracy to avoid delays or resubmissions. Begin by gathering essential information, such as the Employer Identification Number (EIN), current and previous addresses, and details of the new responsible party. Cross-check this data with your latest filings to ensure consistency.

Fill out the form carefully, paying close attention to the sections requesting updated information. Details like complete addresses with ZIP codes and the responsible party’s current information are critical. Consulting the IRS instructions for Form 8822-B can provide clarity on any uncertainties during the process.

Confirming Your Filing Has Been Received

After submitting Form 8822-B, verifying that the IRS has received and processed it is essential. Using certified mail with a return receipt provides proof of delivery, including the date and time the IRS received the form. While this doesn’t confirm processing, it ensures the IRS has the document.

For confirmation, contact the IRS Business and Specialty Tax Line at 1-800-829-4933, providing your EIN and details from the form. Alternatively, updated information on subsequent IRS correspondence can indicate successful processing, though this is less immediate. Following up within four to six weeks of submission helps ensure updates are accurately recorded, minimizing compliance risks.