IRS Change of Address Form for Businesses: What You Need to Know

Managing a business involves numerous administrative tasks, and one critical aspect is ensuring the IRS has your current address. This is particularly important when relocating or undergoing structural changes that affect where official correspondence is sent.

Who Must Use the Form

Form 8822-B is required for business entities such as corporations, partnerships, and limited liability companies (LLCs) to notify the IRS of address or location changes. Sole proprietorships with an Employer Identification Number (EIN) must also submit this form to maintain accurate IRS records. Additionally, the form must be filed if there is a change in the business’s responsible party—the individual or entity managing the business and its assets, often the principal officer or general partner. Non-profit organizations are also required to file this form to update their address or responsible party information to ensure they receive vital IRS communications related to their tax-exempt status.

Required Details

To complete Form 8822-B, businesses need to provide their current name and EIN, which serve as key identifiers in the IRS system. The form requires the old mailing address, the new address (physical or mailing), and the effective date of the change. If there is a new responsible party, this must also be indicated to keep the IRS informed about who oversees the business’s tax matters.

Filing Options

Form 8822-B must be submitted via postal mail, as electronic filing is not available. Businesses should send the completed form to the appropriate IRS address based on the location of the entity’s principal office. Using certified mail with a return receipt is recommended to confirm the IRS has received the form. While this form cannot be filed online, businesses can use the IRS’s online services for other tax-related tasks and to verify address changes. Staying updated on potential changes to filing methods may help streamline the process in the future.

Potential Delays or Rejection

Incomplete or inaccurate information on Form 8822-B can result in delays or rejection. Missing details, such as the responsible party’s signature or the effective date of the change, may cause the IRS to return the form unprocessed. Discrepancies between the form and existing IRS records, such as mismatched business names or EINs, can also lead to issues. To avoid these problems, cross-check the form with prior IRS correspondence or filings. Accuracy is essential, as errors could result in penalties or audits.

Verifying Your Update

After submitting Form 8822-B, businesses should confirm the IRS has processed the address change to ensure uninterrupted communication. Checking the IRS online portal can verify if the new address is updated. If the change is not reflected within four to six weeks, contacting the IRS directly is advisable. Monitoring the delivery of IRS correspondence is also important; if mail continues to arrive at the old address, follow up with the IRS to resolve the issue. Ensuring the update is recorded correctly helps maintain compliance and prevents missed communications.