How to Change Your Business Address With the IRS: Form 8822-B

To change your business address with the IRS, you have four options: file Form 8822-B, check the address-change box on your next business tax return, send a signed written statement, or call the IRS business and specialty tax line. Move quickly on whichever route you choose. The IRS can legally send notices of deficiency and other critical correspondence to your “last known address,” and those notices count as valid even if you never see them.1Office of the Law Revision Counsel. 26 USC 6212 – Notice of Deficiency Penalties and interest keep running on any unpaid balance whether the mail reaches you or not.2Internal Revenue Service. Form 8822-B, Change of Address or Responsible Party – Business

File Form 8822-B

Form 8822-B, Change of Address or Responsible Party — Business, is the dedicated form for updating a business mailing address, physical location, or responsible party outside of tax-filing season.3Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business Any entity with an EIN on file can use it: corporations, partnerships, LLCs, sole proprietors with an EIN, nonprofits, and trusts. Download it free from irs.gov.

The form asks for:

  • The business’s full legal name and nine-digit EIN
  • The old mailing address currently on file
  • The complete new mailing address, including any suite or room number
  • A separate line for the new physical business location, if that also changed
  • The name and SSN, ITIN, or EIN of the responsible party

An officer, owner, general partner, LLC member-manager, plan administrator, fiduciary, or authorized representative must sign. If a representative signs, attach a copy of the power of attorney.2Internal Revenue Service. Form 8822-B, Change of Address or Responsible Party – Business

Mail the completed form to the IRS center that handles your state:4Internal Revenue Service. Where to File Form 8822-B

  • Department of the Treasury, Internal Revenue Service Center, 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.
  • Department of the Treasury, Internal Revenue Service Center, 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.

Certified mail or another trackable service gives you a delivery receipt as proof of filing.

Check the Address-Change Box on Your Tax Return

If your move happens close to when you file the annual return, you can report the new address on the return itself. The common business returns each have a checkbox:

Entering the new address in the header alone is not enough. Actively check the box. If you skip it, the IRS may process the financial data and leave the old address on file. Confirm the box is marked whether you file electronically or on paper.

Sole proprietors filing Schedule C with Form 1040 have no separate business-address checkbox. Enter the new address on Form 1040 when you file, and the IRS will update its records once the return is processed.8Internal Revenue Service. Topic No. 157, Change Your Address – How to Notify the IRS If your sole proprietorship also has an EIN, file Form 8822-B separately so the EIN account is updated too.

Send a Signed Written Statement

The IRS also accepts a signed letter. It must include:

  • The business’s full legal name
  • The Employer Identification Number
  • The old address on file
  • The complete new address

Someone authorized to bind the business must sign — typically a corporate officer, general partner, or fiduciary named in the entity’s organizational documents.9Internal Revenue Service. Address Changes If a tax professional or other representative sends the letter, they must attach Form 2848 or another valid power of attorney. The IRS will not process an address change from an unauthorized third party. A daytime phone number in the letter helps IRS staff resolve any discrepancies without another round of mail.

Call the IRS Business Line

You can also update your address by phone. Call the business and specialty tax line at 800-829-4933.10Internal Revenue Service. Telephone Assistance Contacts for Business Customers Be ready to verify the business name, EIN, and the old address on file before the representative will process the update.9Internal Revenue Service. Address Changes A call is useful when time is short, but it leaves no paper trail. If you are dealing with a dispute or audit, mailing Form 8822-B by certified mail is the safer route.

Reporting a Responsible Party Change

Form 8822-B asks for the business’s responsible party: the individual who ultimately owns or controls the entity, or who exercises effective control over its funds.11Internal Revenue Service. Instructions for Form SS-4 (12/2025) For a corporation that is generally the principal officer; for a partnership, a general partner; for a trust, the grantor, owner, or trustor; for an estate, the executor or other fiduciary. The responsible party must be an individual, with a narrow exception for government agencies.12Internal Revenue Service. Responsible Parties and Nominees

If the responsible party has changed — a new CEO or a new general partner, for instance — you must report that change on Form 8822-B within 60 days.3Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business There is no monetary penalty specifically for filing late, but an out-of-date responsible party or address means IRS notices go to a stale contact and remain legally effective anyway.2Internal Revenue Service. Form 8822-B, Change of Address or Responsible Party – Business

Processing Time and Confirmation

The IRS generally takes four to six weeks to process an address or responsible-party change once it receives your form or letter.2Internal Revenue Service. Form 8822-B, Change of Address or Responsible Party – Business Watch your old address for correspondence already in transit when the update takes effect. The IRS does not typically send a confirmation letter, so the first sign the change is complete is seeing your new address on later IRS notices.

Filing a change of address with the U.S. Postal Service may push an update to the IRS through the National Change of Address database, but do not rely on it alone. Not all post offices forward government checks, and the forwarding window is limited. The IRS recommends notifying the agency directly.9Internal Revenue Service. Address Changes

State Agencies Are Not Notified

Updating your address with the IRS does not update your state tax agency or secretary of state. Each state keeps its own records, so contact your state revenue department separately for state income tax, sales tax, and other state-level filings. Many states offer their own change-of-address forms or online portals. If your business is registered in more than one state, update each one individually.