Form 8822-B: Change of Address or Responsible Party

Form 8822-B is the Internal Revenue Service (IRS) document for a business to report a change in its mailing address, physical location, or the identity of its responsible party. This filing is separate from any personal address changes an owner might make and applies to any entity with an Employer Identification Number (EIN).

Determining if You Need to File

A business must file Form 8822-B for a change to its mailing address or the physical location of its operations. While there is no specific deadline for reporting an address change, it should be filed as soon as possible to ensure important notices are received. Simply updating the address on an annual tax return may not be sufficient if the change occurs outside of that filing window.

The second event that necessitates filing is a change in the “responsible party,” the individual who has ultimate effective control over the entity’s finances and assets. This information must be updated by filing Form 8822-B within 60 days of the change. Failure to report these changes can result in not receiving important tax notices, though penalties and interest on any tax due will continue to accumulate.

Information Required to Complete the Form

You should download the most current version of Form 8822-B from the IRS website. You will need to provide the full legal name of the business, its Employer Identification Number (EIN), and both the old and new mailing addresses.

If the physical location of the business has also changed, the new location is entered on the form. For changes to the responsible party, you must provide the new party’s full name and their Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), or EIN. You must also check the boxes on the form to indicate which tax returns are affected by the change.

How to Submit Form 8822-B

Once Form 8822-B is completed and signed by an authorized individual, it must be mailed to the IRS. The form should not be attached to your business tax return; it must be sent separately. The correct mailing address depends on the location of the business’s old mailing address.

If the old address was in one of the following locations, the form should be sent to Kansas City, MO:

• 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
• Wisconsin

For all other states, U.S. territories, or if the old address was in a foreign country, the form should be mailed to Ogden, UT.

After mailing the form, the IRS generally takes four to six weeks to process the update. The agency does not send a confirmation notice that the change has been processed. Businesses should keep a copy of the completed and mailed Form 8822-B with their permanent records.