Form 8822-B cannot be filed online. The IRS accepts this form only on paper: you print it, sign it by hand, and mail the signed copy to one of two IRS processing centers. There is no e-file option, no fax number, and no online portal for submitting a change of business address or responsible party through Form 8822-B.1Internal Revenue Service. About Form 8822-B – Change of Address or Responsible Party – Business
That applies to every entity that uses the form: corporations, partnerships, LLCs taxed as corporations or partnerships, trusts, estates, tax-exempt organizations, and certain retirement plans. Whether you are reporting a new mailing address, a new physical location, a new responsible party, or all three on the same form, the submission method is the same.
Where to Mail Form 8822-B
The IRS routes Form 8822-B to one of two service centers based on the state of your old business address, not the new one.2Internal Revenue Service. Where to File Form 8822-B
Mail to Kansas City if your old 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, Vermont, Virginia, West Virginia, or Wisconsin:
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999
Mail to Ogden if your old 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, Tennessee, Texas, Utah, Washington, or Wyoming:
Department of the Treasury
Internal Revenue Service Center
Ogden, UT 842012Internal Revenue Service. Where to File Form 8822-B
Sending the form to the wrong center adds weeks to processing. Check the state list against your previous address before you seal the envelope.
Sign It and Keep Proof You Mailed It
An officer, owner, general partner, LLC member-manager, plan administrator, fiduciary, or authorized representative must sign the form. Unsigned submissions get rejected, and that is one of the most common reasons the IRS sends a form back.3Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business
Because you are mailing paper, you do not get the delivery confirmation that comes with electronic filing. Send the form by certified mail with return receipt. That gives you evidence of both the mailing date and the delivery date.4Taxpayer Advocate Service. Taxpayer Mails Return Keep a photocopy of the signed form with the receipt. If the form is ever lost or processing drags on, those two documents are what lets you follow up.
The date you mail the form counts as the filing date for compliance purposes, which matters most when you are up against the 60-day deadline for a responsible party change.
How Long the IRS Takes to Process It
The IRS generally takes four to six weeks to process Form 8822-B after it arrives.3Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business Peak filing season, roughly January through April, can push that longer. Errors or missing information add more time while the IRS contacts you for corrections.
Once the change goes through, the IRS typically sends a confirmation notice to both your old and new addresses. Keep monitoring mail at both locations until that arrives.
When You Can Skip Form 8822-B
For an address change alone, you have an alternative. The IRS will update your business address if you simply use the new address on your next tax return.5Internal Revenue Service. Address Changes If your next return is due soon and nothing else about the entity has changed, that works.
It does not work for a responsible party change. If the individual who ultimately owns or controls the entity has changed, Form 8822-B is mandatory, and you have 60 days from the date of the change to file it.3Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business No return, phone call, or online update substitutes.
Form 8822-B is also strictly for business entities. To update a personal home address with the IRS, you file Form 8822 separately.6Internal Revenue Service. About Form 8822 – Change of Address
Why It Matters That the IRS Has Your Current Address
Under federal law, a notice of deficiency mailed to a taxpayer’s “last known address” is legally sufficient even if the taxpayer never receives it.7Office of the Law Revision Counsel. 26 U.S. Code 6212 – Notice of Deficiency If the IRS sends a notice to an address you left behind, the notice still counts, and the 90-day deadline to petition the Tax Court still runs from the mailing date. Miss that deadline and you lose the right to dispute the assessment before paying it.
The IRS treats your last known address as the one on your most recently filed return unless you give clear written notification of a change. Form 8822-B is that clear written notification. Outdated responsible party information can also create friction with EIN verification, bank updates, and any third party who needs to confirm the IRS record before doing business with the entity.
If you need to check the status of a filed form, the IRS Business and Specialty Tax Line can look it up, though wait times are often long.