IRS Form 8822-B Instructions
If you’re a business owner trying to notify the Internal Revenue Service of an address change, or the change of responsible party for a business entity, you may need to file IRS Form 8822-B, Change of Address or Responsible Party – Business.
In this article, we’ll walk you through everything you need to know about IRS Form 8822-B, including:
- How to complete IRS Form 8822-B
- Filing considerations
- Frequently asked questions
Let’s begin by going through this tax form, step by step.
Table of contents
How do I complete IRS Form 8822-B?
This one-page form is fairly straightforward to complete. Let’s start at the top of the form.
Tax-exempt organizations
Just above Line 1, there is a check box. If you are completing Form 8822-B on behalf of a tax-exempt organization, check this box.
As a reminder, if you are also changing your home address, do not use this form. Instead, you should file IRS Form 8822, Change of Address, to notify the federal government of your new home mailing address.
For Lines 1 through 3, you will only check the box or boxes that your change of address form impacts.
Line 1
Check this box if this change of address impacts any of the following tax returns:
- IRS Form 720: Quarterly Federal Excise Tax Return
- IRS Form 940: Employer’s Annual Federal Unemployment (FUTA) Tax Return
- IRS Form 941: Employer’s QUARTERLY Federal Tax Return
- IRS Form 990: Return of Organization Exempt From Income Tax
- IRS Form 1041: U.S. Income Tax Return for Estates and Trusts
- IRS Form 1065: U.S. Return of Partnership Income
- IRS Form 1120: U.S. Corporation Income Tax Return
- Other business tax returns not listed on the form
Do not check this box for employee plan returns. Instead, see Line 2, below.
Line 2
Check this box if your change of address impacts employee plan returns, such as Form 5500, Form 5500-EZ, or other similar returns.
Line 3
Check this box if your business location changes. This may or may not include a change in your business mailing address.
Line 4a: Business name
In Line 4a, enter the business name.
Line 4b: Business employer identification number
For Line 4b, enter the business’s employer identification number.
Line 5: Old mailing address
Here, you’ll enter the old address for your business.
Enter your street address or P.O. Box number, followed by city, state, and zip code.
Foreign addresses
If you are located in a foreign country, enter the following:
- Complete foreign country name (do not abbreviate)
- Foreign province, state or county,
- Postal code
P.O Boxes
If you use a P.O. Box, you should only enter your P.O. Box number if the U.S. Postal Service does not deliver mail to your street address.
Line 6: New Business address
In Line 6, enter your new business address. This may be different from your new business’ physical location, which you’ll enter into Line 7.
Enter your mailing address, followed by city, state, and zip code. If you are located in a foreign country, enter the following:
- Complete foreign country name (do not abbreviate)
- Foreign province, state or county,
- Postal code
If you receive your mail in the care of a third party, such as your accountant or attorney, then enter ‘C/O,’ followed by the third party’s name and address.
Line 7: New business location
Enter your new business location’s physical address. This may be different from your new mailing address, particularly if you receive mail at a post office box or in care of a third party.
Enter your new location in the same manner as you entered your new mailing address in Line 6.
Line 8: New responsible party’s name
If you are changing responsible parties, enter the responsible party information in Lines 8 & 9.
In Line 8, enter the name of the new responsible party.
According to the instructions for IRS Form SS-4, Application for Employer Identification Number, only government entities may use EIN holders as a responsible party. All other entities, such as businesses and non profit organizations, must list an individual as the responsible party.
Line 9: New responsible party’s tax identification number
For Line 9, enter the new responsible party’s tax identification number. This can be one of the following:
- Social Security number (SSN)
- Individual taxpayer identification number (ITIN)
- Employer identification number (EIN)
Only government entities, such as local governments, may have a responsible party that uses an EIN as their tax identification number. All other entities must list an individual with either an SSN or ITIN.
Line 10: Signature
In Line 10, the owner, officer, or an authorized representative will sign and date the form, attesting to the accuracy of the new address and identity of the responsible party.
How do I file Form 8822-B?
You cannot file the 8822-B form electronically.
You must file by mailing your completed Form 8822-B to the Internal Revenue Service office responsible for service at your old location. There are two IRS offices that handle change of business address forms: Kansas City and Ogden.
Kansas City office locations
If your old business address is located in one of the following states, then send your completed copy of Form 8822-B to:
Internal Revenue Service
Kansas City, MO 64999
| Connecticut | Maryland | Pennsylvania |
| Delaware | Massachusetts | Rhode Island |
| District of Columbia | Michigan | South Carolina |
| Georgia | New Hampshire | Tennessee |
| Illinois | New Jersey | Vermont |
| Indiana | New York | Virginia |
| Kentucky | North Carolina | West Virginia |
| Maine | Ohio | Wisconsin |
Ogden office locations
If your old business address is located in one of the following states, or outside the United States, then send your completed copy of Form 8822-B to:
Internal Revenue Service
Ogden, UT 84201-0023
| Alabama | Iowa | New Mexico |
| Alaska | Kansas | North Dakota |
| Arizona | Louisiana | Oklahoma |
| Arkansas | Minnesota | Oregon |
| California | Mississippi | South Dakota |
| Colorado | Missouri | Texas |
| Florida | Montana | Utah |
| Hawaii | Nebraska | Washington |
| Idaho | Nevada | Wyoming |
Video walkthrough
Watch this instructional video for step by step guidance on completing Form 8822-B, Change of Address or Responsible Party – Business.
Frequently asked questions
According to the IRS website, it usually takes between 4 and 6 weeks to process a taxpayer’s address or responsible party change notification. You should receive confirmation notices, known as CP148 notices, at your old and new business locations.
Taxpayers must mail your change of address notification to the IRS office assigned to your old business location. For example, a business owner moving their business from Connecticut to another location would send their change of address form to the Kansas City office.
No, you do not have to use Form 8822-B to notify the IRS of your business location change. You may also call the IRS directly, notify the IRS in writing, or list your new address on your business income tax or employment tax returns.
According to the IRS, you must notify the IRS of a change in the identity of the responsible party by filing IRS Form 8822-B within 60 days of any change in responsible party.
IRS Form 8822-B, Change of Address or Responsible Party – Business, is the tax form that business owners may use to notify the Internal Revenue Service of address changes or a changes in responsible party.
Where can I find IRS Form 8822-B?
You may download this form from the IRS website. For your convenience, we’ve enclosed the most recent version of this form in this article.
Hello! I am attempting to transfer a single member LLC (disregarded entity) to my spouse who now owns the LLC with the state. If I submit this form, will the EIN now be in her name and associated with her SSN? Or would she need a new EIN?
I appreciate it!
There are several online articles stating that the business would need a new EIN, however, it’s not clear that you would apply for a new EIN on this form. According to the instructions, it appears that you would update your business information as follows:
Line 4a: Business name (stays the same)
Line 4b: Business EIN (nothing on the form or in the instructions to indicate a change)
Line 8: Wife’s name
Line 9: Wife’s SSN
AWESOME THANKS
Hi, I have a query regarding EIN.
I registered a us LLC in Wyoming as a non-us resident. However, while applying for EIN, my agent appears to have mentioned to IRS that the LLC is foreign or international or used someone else’s SNN to get my EIN the same day. Within 6 hours.
Later, someone told me that it was illegal.
What are the repercussions and your point of view? and how can we correct it to avoid any penalties
I’m not sure that I have enough information to give you a straight answer. Also, I’m not a lawyer, so I cannot give you legal advice.
With that said, I think you should talk with your agent to see if you can have this conversation with an immigration attorney or a tax attorney to make sure that you’re taking the appropriate steps.
Hello,
My address was recorded wrong when i filed for my EIN. Do i need to fill out this form to correct the address?
form 8822-B
Not necessarily. There are several ways you can update your address, including when you file your next income tax return, or over the phone. Here is the IRS website link for more information on ways to change your address with the IRS without using Form 8822-B.
https://www.irs.gov/faqs/irs-procedures/address-changes/address-changes
Hello,
My boss (the president) is updating the responsible party of our company to himself. Previously, it was the executive director, but she’s no longer with this portion of the company. What are the exact sections (and how) does he need to fill out the 8822-B form for only updating/changing the responsible party/signatory? There are many mixed messages, and I need to ensure that it is filled out correctly as I am the SVP. Thanks!
*If possible, what are the exact steps and sections for ONLY updating the responsible party/signatory. Thanks so much.
I think this should be fairly straightforward.
Complete Lines 1-4 as indicated. Skip Line 5. Enter company address in Line 6 and Line 7. President enters name in Line 8, SSN in Line 9, and signs Line 10.
On the off chance that the IRS has the wrong address on file, entering your company address on this form will update it. In any case, it shouldn’t hurt.
Regarding Line 8 and Line 9. If the responsible party of the LLC is now two owners 50%/50% (managing members) do I list both names ‘John Doe and Jane Doe’ and then put both SSNs on Line 9?
If the entity has an EIN, then you would enter the EIN that you provided on the Form SS-4 during the EIN application process. I do not see any guidance on the IRS website for people who wish to provide two responsible parties.