No, you cannot fax Form 8822-B to the IRS. The agency does not accept this form by fax or through any electronic filing channel. The only accepted submission method is physical mail, sent to one of two IRS processing centers depending on where your business was previously located.1Internal Revenue Service. IRS Form 8822-B – Change of Address or Responsible Party – Business If you fax it anyway, the change will not be processed, and your business address or responsible party information will stay exactly as it was.
Where to Mail Form 8822-B
The destination depends on your old business address, not the new one. The IRS splits the country between two centers:1Internal Revenue Service. IRS Form 8822-B – Change of Address or Responsible Party – Business
- Internal Revenue Service, Kansas City, MO 64999: if your old business address was in 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, or Wisconsin.
- Internal Revenue Service, Ogden, UT 84201-0023: if your old business address was 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, Texas, Utah, Washington, Wyoming, or any location outside the United States.
Sending the form to the wrong center will delay processing.
How to Send It So You Can Prove You Did
Keep a complete copy of the signed form before anything goes in the mail. Then think about how you send it. USPS certified mail with return receipt requested gives you a delivery confirmation and a postmark date you can point to if the IRS later disputes when you notified them. Under federal law, a timely postmark is treated as timely filing.2Office of the Law Revision Counsel. 26 U.S. Code 7502 – Timely Mailing Treated as Timely Filing and Paying
You can also use an IRS-designated private delivery service in place of USPS. The approved list includes specific service tiers from DHL Express, FedEx, and UPS. Not every service level qualifies. FedEx Priority Overnight and UPS Next Day Air are approved, for example, but standard ground shipping from either carrier is not, so check the IRS list before you ship.3Internal Revenue Service. Private Delivery Services (PDS)
How Long Processing Takes
The IRS generally takes four to six weeks to process Form 8822-B after it arrives.1Internal Revenue Service. IRS Form 8822-B – Change of Address or Responsible Party – Business No separate confirmation letter is sent. In practice, you know the change has gone through when IRS correspondence starts arriving at your new address.
During that four-to-six-week window, the IRS will keep mailing to your old address. If you are expecting time-sensitive notices, such as during an audit or after filing an amended return, plan around that lag. Those notices do not wait for your address change to catch up.
Why Mailing This Form Matters More Than It Looks
The IRS is legally allowed to send a notice of deficiency to your “last known address,” and that notice is valid whether or not you actually receive it. Deadlines triggered by the notice, including the 90-day window to petition the Tax Court, start running the day the IRS mails it.4Taxpayer Advocate Service. Taxpayer Advocate Service 2012 Annual Report to Congress
If you have moved and have not mailed Form 8822-B, a deficiency notice could go to an empty office or a new tenant, come back undeliverable, and you could still lose your right to challenge the assessment. A USPS forwarding order helps with regular mail, but the IRS determines your “last known address” from its own records, which are updated primarily through tax returns and Form 8822-B filings.5Internal Revenue Service. Address Changes
One more boundary worth knowing: a change in your business’s responsible party must be reported on Form 8822-B within 60 days, and the form is the only way to report it. A tax return or a phone call will not do it.6Internal Revenue Service. IRS Form 8822-B – Change of Address or Responsible Party – Business