To change your LLC’s address with the IRS, file Form 8822-B by mail, or check the “Address change” box on your next annual tax return. Form 8822-B is the faster route outside of filing season and takes about four to six weeks to process.1IRS. Form 8822-B – Change of Address or Responsible Party – Business Getting this right is worth the effort: IRS notices sent to your last known address are legally effective whether or not you actually receive them.
Why the Update Matters
The IRS treats your “last known address” as the address on your most recently filed and properly processed tax return, unless you’ve clearly notified the agency of a different one.2IRS. Revenue Procedure 2010-16 That address is where notices of deficiency, demands for payment, and other legally significant correspondence go.3Federal Register. Definition of Last Known Address A notice mailed to that address is effective on the day it’s sent. Your response clock starts even if the letter never reaches you.
The consequences stack up fast. Miss a notice of deficiency and you lose the right to challenge the assessment in Tax Court before paying. Miss a demand for payment and the IRS can file a federal tax lien, which becomes public record and hurts your ability to borrow or sell property.4Internal Revenue Service. Understanding Your CP504 Notice Eventually the IRS can levy bank accounts and business assets. Penalties and interest keep running the whole time, and “I never got the letter” is not a defense when the IRS mailed it to the address on file.1IRS. Form 8822-B – Change of Address or Responsible Party – Business
Filing Form 8822-B
Form 8822-B, “Change of Address or Responsible Party — Business,” is the dedicated form for updating your LLC’s mailing address, physical location, or responsible party.5Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business Before you start, gather four things: your LLC’s Employer Identification Number (EIN), the exact address the IRS currently has on file, your LLC’s full legal name, and the new address you want on record.
The form itself is short. Check the boxes that identify your entity type, then enter your EIN, old address, and new address in the designated fields. If you’re only changing the address and not the responsible party, skip lines 8 and 9. An authorized person has to sign, which for most LLCs means a managing member or an officer with authority to bind the entity. The signature is made under penalty of perjury, so check every field before signing. Include a daytime phone number in case the IRS has questions.
One quick note on the responsible party section: if the person who owns or controls your LLC has changed, you must file Form 8822-B within 60 days of that change, separately from any address update.6Internal Revenue Service. Responsible Parties and Nominees
Where to Mail It
Form 8822-B cannot be filed electronically. You must mail a paper copy, and the destination depends on where your LLC is located.7Internal Revenue Service. Where to File Form 8822-B The two service centers are:
- Kansas City, MO 64999 — for LLCs 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, and Wisconsin.
- Ogden, UT 84201 — for LLCs 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, and Wyoming.
Confirm the current mailing address on the IRS website before sending, since service center assignments occasionally shift. Certified mail with a return receipt is worth the small extra cost. It gives you dated proof the IRS received your request, which can matter later if there’s any dispute about when you updated your address.
Processing typically takes four to six weeks from when the service center receives your envelope.1IRS. Form 8822-B – Change of Address or Responsible Party – Business Keep a copy of the signed form and your mailing receipt during that window. Any IRS mail sent before the update completes will still go to the old address, so factor that gap in if you’re expecting time-sensitive correspondence.
Updating Your Address on a Tax Return
If you haven’t filed this year’s return yet, you can report the address change on the return itself. It’s simpler, but it only works during filing season, and the update won’t post to IRS records until the return is processed.
Multi-Member LLCs (Form 1065)
A multi-member LLC taxed as a partnership files Form 1065. Check box G(4), labeled “Address change,” on page one, and enter the new address in the entity information section.8Internal Revenue Service. Instructions for Form 1065 – U.S. Return of Partnership Income (2025) For e-filed returns, allow two to three weeks for the change to show up in IRS systems. Paper returns take six to eight weeks.9Internal Revenue Service. Get a Business Tax Transcript
LLCs Taxed as Corporations (Forms 1120 and 1120-S)
An LLC that elected S corporation status files Form 1120-S. Check the “Address change” box in Item H on page one.10IRS. Instructions for Form 1120-S (2024) An LLC taxed as a C corporation files Form 1120 and uses the same checkbox under Item E.11Internal Revenue Service. Instructions for Form 1120 (2025) Print the new address clearly in the entity information block at the top of the return.
Single-Member LLCs (Schedule C)
A single-member LLC is a disregarded entity for federal tax purposes, so you report business income on Schedule C of your personal Form 1040. Just use the new address when you file.12Internal Revenue Service. Address Changes If your single-member LLC has its own EIN (typically because it has employees or files excise tax returns), file Form 8822-B separately to update that EIN’s address. Changing your personal address on Form 1040 doesn’t touch a separate EIN’s records.
If You’ve Already Filed This Year
You can’t retroactively change the address on a return you’ve already submitted. File Form 8822-B instead. The Form 1065 instructions explicitly say that a partnership changing its address after filing should use Form 8822-B to notify the IRS.8Internal Revenue Service. Instructions for Form 1065 – U.S. Return of Partnership Income (2025)
Other Ways to Notify the IRS
You can send a signed written statement that includes the LLC’s full legal name, EIN, old address, and new address. You can also call the IRS business line at 800-829-4933, Monday through Friday, 7 a.m. to 7 p.m. local time, and make the change verbally after verifying your identity.12Internal Revenue Service. Address Changes The phone method is the fastest, but it leaves no paper trail unless you follow up in writing.
The IRS picks up some address changes automatically through the USPS National Change of Address database when you file a change-of-address form with the post office. The IRS cautions against relying only on this method. Not all USPS changes reach IRS systems, and government mail doesn’t always get forwarded even when a forwarding order is active. Treat USPS forwarding as a backup, not a substitute for notifying the IRS directly.
Verifying the Change Went Through
After allowing four to six weeks, confirm the update by pulling a business entity transcript. The “Modified business entity transcript” and the “Complete business entity transcript” both show the current name and address the IRS has on file for your EIN.9Internal Revenue Service. Get a Business Tax Transcript You can access these transcripts through your IRS business tax account online, or by calling 800-829-4933.
If the transcript still shows the old address, call that same number. The representative can check whether the form is still being processed or whether it never made it into the system. That second scenario is exactly what the certified mail receipt protects against.
State Filings Are Separate
Updating your address with the IRS handles the federal side only. Most states require you to keep a current address on file with the Secretary of State, and failing to do so can lead to administrative dissolution, meaning the state revokes your LLC’s authority to do business. State filing requirements and fees for address changes vary, but the process usually involves a short amendment or change-of-information form with the Secretary of State. If your LLC uses a commercial registered agent, notify that service as well. The IRS, your state, and your registered agent each keep separate records, and updating one does not update the others.