How to Change Responsible Party on EIN (Form 8822-B)

To change the responsible party on your EIN, file IRS Form 8822-B by mail within 60 days of the change, listing the new responsible party’s name and taxpayer identification number on lines 8 and 9.¹ The form is short. The details are where filers slip up.

The 60-Day Deadline

You have 60 days from the date the responsible party actually changes to submit Form 8822-B.² The requirement comes from 26 CFR 301.6109-1(d)(2)(ii) and applies to every entity that holds an EIN.³

The clock starts on the day control shifts: when the new owner takes over, when the new officer is appointed, when the previous responsible party leaves. Not the day you notice the paperwork on your desk. A business sold March 1 with a filing in June is already late.

Who You Can Name

The IRS defines the responsible party as the person who ultimately owns or controls the entity, or who exercises ultimate effective control over it, meaning enough control over the entity’s funds and assets to direct the business and how its money is used. For most small businesses that’s the owner. For corporations it’s the principal officer, for partnerships a general partner, and for trusts the grantor, owner, or trustor.⁴

Three rules govern who you can list:

The responsible party must be an individual, not another business entity. A corporation, LLC, or partnership cannot hold the role. The only exception is government entities, which may list the agency itself and use an EIN.⁴
The individual must have practical authority over the entity’s funds and assets. A figurehead who cannot direct spending or make binding financial decisions does not qualify.
Nominees are prohibited. A nominee, given limited authority during formation with little or no actual control over assets, cannot serve as the responsible party. If one was mistakenly listed on the original EIN application, Form 8822-B is how you correct it.⁵

The new responsible party must provide a Social Security number or Individual Taxpayer Identification Number. If the new responsible party is a foreign individual who does not have and cannot obtain an SSN or ITIN, enter “foreign” or “N/A” in the identification number field. The line cannot be left blank.⁴

Filling Out Form 8822-B

Download the current version of Form 8822-B from IRS.gov. The form handles both address changes and responsible party changes; complete only the sections that apply.¹

Enter your business’s legal name exactly as it appears in IRS records, along with the EIN. A mismatch between the name on the form and the name on file can cause the submission to be set aside. If you are not sure what name the IRS has on record, request a business entity transcript to confirm it before mailing.⁶

The responsible party change happens on two lines:

Line 8: full name of the new responsible party.
Line 9: the new responsible party’s SSN or ITIN. Only government entities may use an EIN here.²

The form only asks about the new responsible party. You do not need to provide the previous responsible party’s name or identification number. If the business’s mailing or physical address is also changing, complete those sections at the same time.

The form must be signed under penalties of perjury by the owner, an officer, or an authorized representative, and dated.² Verify the identification number before it goes in the envelope. A transposed digit means the IRS cannot match the submission to the right person, and the correction will cost you weeks.

Where to Mail Form 8822-B

Form 8822-B must be submitted by mail. The IRS does not accept it electronically or through any online portal. The correct address depends on where your business is located:⁷

Internal Revenue Service, 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.
Internal Revenue Service, 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, and Wyoming.

Use a mailing method with tracking or delivery confirmation. The IRS does not send a receipt, so your tracking record is the only proof you filed on time.

What Happens If You Skip It

The form itself states that you will not be subject to penalties for failing to file it. The practical consequences are another matter. Without a current responsible party on file, the IRS may not be able to deliver a notice of deficiency or a notice demanding payment. You may never see the notices, but penalties and interest continue to accrue on any unpaid tax.² Filing keeps you in the correspondence chain.

Confirming the Update

Processing generally takes four to six weeks.² The IRS does not routinely send a confirmation letter, so verify the change yourself. Request a business entity transcript through your business tax account on IRS.gov, by mail using Form 4506-T, or by calling the IRS business and specialty tax line at 800-829-4933, available Monday through Friday, 7 a.m. to 7 p.m. local time.⁶ The transcript shows the business name, EIN, address, and filing requirements on record. If anything looks wrong, call the same number or write to the IRS office where you filed your return.

Keep the signed copy of Form 8822-B and your mailing receipt together. If a dispute ever arises about when the change was reported, those two documents are your proof.

State Filings Are Separate

Form 8822-B updates the IRS only. It does not notify your state’s secretary of state, state tax agency, or any other regulator. Many states require a separate amendment or updated statement of information when ownership or management changes, and the federal filing will not reach them. Check with your state’s business registration office to see what is required on their end.

1
Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business
2
Internal Revenue Service. Form 8822-B (Rev. December 2019) Change of Address or Responsible Party – Business
3
eCFR. 26 CFR 301.6109-1 – Identifying Numbers
4
Internal Revenue Service. Instructions for Form SS-4 (12/2025)
5
Internal Revenue Service. Responsible Parties and Nominees
6
Internal Revenue Service. Get a Business Tax Transcript
7
Internal Revenue Service. Where to File Form 8822-B