How Do I Change My Nonprofit Address With the IRS?

To change your nonprofit’s address with the IRS, file Form 8822-B now and then report the new address again on your next annual return (Form 990, 990-EZ, or 990-N). You can also call the IRS Tax Exempt and Government Entities line at 877-829-5500, but the annual return step is required either way.1Internal Revenue Service. Change of Address – Exempt Organizations

The Three Ways to Report the Move

Exempt organizations have three options, and one of them is mandatory. Reporting on your next annual return is not optional, regardless of which other method you use. Even if you already filed Form 8822-B or called, you still need to show the updated address on your next Form 990, 990-EZ, or 990-N.1Internal Revenue Service. Change of Address – Exempt Organizations

  • Form 8822-B: a standalone one-page form mailed to the IRS. This is the fastest way to get your records updated between annual filings.
  • Annual return: enter the new address in the heading of your Form 990, 990-EZ, or 990-N and check the address-change box on the first page.
  • Phone: call the IRS Tax Exempt and Government Entities Customer Account Services line at 877-829-5500.

Form 8822-B is the practical first step because your annual return may not be due for months. If you move in October and the return isn’t due until May, that’s seven months of IRS mail going to the old address.

How to Fill Out Form 8822-B

Form 8822-B (Change of Address or Responsible Party – Business) can be used by any entity with an EIN, including tax-exempt organizations. There is no filing fee.2Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business

Check the box near the top identifying your organization as tax-exempt. In Section A, put your organization’s legal name on line 4a and your EIN on line 4b. On line 1, check the box confirming the change applies to business returns, which includes the Form 990 series.3Internal Revenue Service. Form 8822-B (Rev. December 2019) Change of Address or Responsible Party – Business

Mailing Address and Physical Location

The form asks for two addresses that serve different purposes. Line 5 is the old mailing address, and line 6 is the new mailing address. Line 7 is your new physical business location, which only matters if it differs from the mailing address. If your nonprofit uses a P.O. box for mail but operates from an office, put the P.O. box on line 6 and the office on line 7. The instructions say to use a P.O. box as your mailing address only if your post office doesn’t deliver to your street address.3Internal Revenue Service. Form 8822-B (Rev. December 2019) Change of Address or Responsible Party – Business

Who Signs

An authorized officer must sign. The IRS defines this as the president, vice president, treasurer, chief accounting officer, or a similar role. A general employee or volunteer without officer status cannot sign for the organization.3Internal Revenue Service. Form 8822-B (Rev. December 2019) Change of Address or Responsible Party – Business

Where to Mail Form 8822-B

The form cannot be filed electronically. Where you send it depends on where your organization’s old address was located, not the new one. Do not attach it to your annual return; it goes separately to one of two IRS processing centers.3Internal Revenue Service. Form 8822-B (Rev. December 2019) Change of Address or Responsible Party – Business

  • Kansas City, MO 64999: 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, and Wisconsin.
  • Ogden, UT 84201: 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, Wyoming, and any location outside the United States.

The IRS updates these mailing addresses periodically, so confirm the current destination on the IRS “Where to File Form 8822-B” page before sending.4Internal Revenue Service. Where to File Form 8822-B

The Annual Return Step You Can’t Skip

Whether or not you filed Form 8822-B or called, you must also report the new address on the next annual return or notice you file. For most nonprofits, that means Form 990, Form 990-EZ, or Form 990-N (the e-Postcard for smaller organizations).1Internal Revenue Service. Change of Address – Exempt Organizations

On Form 990 or 990-EZ, put the new address in the heading area at the top of the first page and check the box indicating a change of address. Form 990-N collects the address electronically when you submit it. Private foundations filing Form 990-PF do the same: new address in the heading, address-change box checked.

Relying on the annual return alone is where organizations get burned. If you move right after filing, the IRS may not learn about the change for close to a year. That’s plenty of time to miss critical notices.

Requesting an Affirmation Letter at the Same Time

If you need a letter from the IRS confirming your tax-exempt status at the new address, you can request an affirmation letter and report the address change together. Contact Customer Account Services by phone, letter, or fax. A written request must include the organization’s full name, EIN, both the old and new addresses, and an authorized signature with the signer’s title. Putting the new address in your letterhead is not enough; state both addresses in the body of the request.5Internal Revenue Service. Exempt Organizations – Affirmation Letters

Reporting a Responsible Party Change

Form 8822-B handles more than address changes. If the person who controls your organization’s funds and assets has changed, you must report that within 60 days using the same form.2Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business For tax-exempt organizations, the responsible party is usually the principal officer. The IRS requires this to be a person, not another entity.6Internal Revenue Service. Responsible Parties and Nominees

If your nonprofit gets a new executive director or president around the same time it moves, you can report both changes on one Form 8822-B. Lines 8 and 9 cover responsible party information. The 60-day clock for that change is strict, so don’t wait for the annual return to handle it.

Why an Outdated Address Is Dangerous

The IRS sends all correspondence to your last known address. If that address is wrong, you won’t receive notices about compliance issues, proposed changes, or filing reminders. The worst-case scenario involves the three-year filing rule.

Under Internal Revenue Code Section 6033(j), any tax-exempt organization that fails to file its required annual return or notice for three consecutive years automatically loses its tax-exempt status. The IRS sends a warning to the organization’s last known address, but an outdated address means you’ll never see it.7Internal Revenue Service. Automatic Revocation of Exemption After revocation:

  • A 501(c)(3) can no longer receive tax-deductible contributions, and donors checking the IRS database will see it’s not eligible.8Internal Revenue Service. Automatic Revocation of Exemption for Non-Filing – Frequently Asked Questions
  • The organization becomes liable for income taxes on its revenue and may need to file Form 1120 or Form 1041 going forward.
  • Some states then strip property tax exemptions, sales tax exemptions, or solicitation privileges from organizations on the IRS Auto-Revocation List.
  • Reinstatement requires filing a new application for exemption and paying the applicable user fee, even if your organization wasn’t originally required to apply.9Internal Revenue Service. Reinstatement of Tax-Exempt Status After Automatic Revocation

No penalty is assessed for late filing of Form 990-N specifically, but three consecutive years of non-filing triggers automatic revocation regardless of the form type.10Internal Revenue Service. Annual Electronic Notice (Form 990-N) for Small Organizations FAQs – When to File An outdated address doesn’t excuse the failure.

State Filings Are Separate

Updating your address with the IRS handles only the federal side. Most states require nonprofits to keep a current registered agent and principal office address on file with the secretary of state, and some states also require separate notification to the attorney general’s office or the state tax agency if the organization solicits donations or holds a state tax exemption. Check with your state’s secretary of state and charity registration authority so nothing gets missed.

Processing Time and Recordkeeping

The IRS generally takes four to six weeks to process a change of address submitted on Form 8822-B.3Internal Revenue Service. Form 8822-B (Rev. December 2019) Change of Address or Responsible Party – Business Don’t expect a confirmation letter. The most reliable sign the update went through is receiving future IRS mail at the new address.

Keep a copy of everything: the completed Form 8822-B, proof of mailing (certified mail is worth the small cost), and the annual return showing the updated address. The IRS says records related to a form must be retained as long as their contents could be relevant to the administration of tax law, which for a tax-exempt organization practically means permanently. If your exempt status is ever questioned, you’ll want documentation showing you kept your records current.