To file IRS Form 8822-B, complete the paper form with your business’s EIN, the old and new address or the new responsible party’s information, have an authorized officer or owner sign it, and mail it to either the Kansas City or Ogden IRS service center based on the state of your old address.1Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business There is no electronic filing option. If you are updating the responsible party, the filing is mandatory within 60 days of the change.2Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business
When You Have to File
Any entity that holds an EIN uses Form 8822-B for these changes: corporations, S corporations, partnerships, multi-member LLCs, trusts, estates, and tax-exempt organizations. Sole proprietors who file employment, excise, or other business returns under an EIN use it for changes tied to that EIN.1Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business
For a responsible party change, the 60-day window is a rule, not guidance. For an address change on its own, the IRS sets no specific deadline and imposes no penalty for filing late.3Internal Workspace Service. Form 8822-B – Change of Address or Responsible Party – Business The practical deadline is still “quickly,” for reasons covered further down.
Filling Out the Form
Checkboxes at the Top
The header asks which returns are affected. Check the box for business returns if your entity files Forms 720, 940, 941, 990, 1041, 1065, 1120, or similar. Check the employee plan box if you file Forms 5500 or 5500-EZ. Check both if both apply. A separate checkbox flags the case where only your physical business location has changed.2Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business
Business Name and EIN (Lines 4a and 4b)
Enter the business name and EIN exactly as they appear on IRS records. A mismatch here is one of the most common causes of processing delays. If your business name has changed since the EIN was issued, use the name currently on file, not the new one. A name change is a separate notification.
Addresses (Lines 5, 6, and 7)
Line 5 is your old mailing address. Line 6 is your new mailing address. Line 7 is the new physical business location, if that has also moved. You can update just the mailing address, just the location, or both on the same form.2Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business The IRS uses the old address to find your record, so double-check it.
New Responsible Party (Lines 8 and 9)
The responsible party is the individual who owns, controls, or effectively manages the entity’s funds and assets.4Internal Revenue Service. Responsible Parties and Nominees For a corporation, that is usually the president or CEO. For a partnership, a general partner. For a trust, the trustee. For an LLC, the managing member or owner who controls the finances.
Line 8 takes the new responsible party’s full legal name. Line 9 takes their SSN, ITIN, or EIN. There is no field for the previous responsible party, and the form does not ask for the new responsible party’s home address.2Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business
A nominee cannot serve as the responsible party. An attorney, accountant, or formation agent who helped set the business up but does not actually control its finances is not eligible for this role.4Internal Revenue Service. Responsible Parties and Nominees The person listed has to be a real individual with genuine authority over the entity’s money and decisions.
If the only change is the responsible party, leave the address lines blank and complete Lines 8 and 9. This is the common scenario when a company brings on a new CEO, a general partner exits, or an LLC’s managing member changes.
Who Can Sign
The form must be signed by an officer, owner, general partner, LLC member-manager, plan administrator, or fiduciary of the entity. “Officer” means the president, vice president, treasurer, or chief accounting officer. A regular employee or an outside advisor cannot sign unless they hold a valid power of attorney.2Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business
If a representative signs for the entity, attach a copy of their power of attorney. Form 2848 works for this. The IRS will reject a form signed by an unauthorized third party, which means the update never takes effect and you find out only when the next notice fails to reach you.
Where to Mail It
The form is paper only. No e-file, no fax. The IRS routes it to one of two service centers based on the state of your old business address, not your new one:5Internal Revenue Service. Where to File Form 8822-B
- 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, and Wyoming.
Mailing to the wrong center can add weeks or months, and the form sometimes gets lost in the shuffle. Certified mail with return receipt is worth the small cost, since it is your only proof of delivery on a form with no electronic trail.
What Happens If You Skip It
The IRS attaches no penalty to the form itself. The damage is indirect. If the IRS sends a notice of deficiency or a demand for payment to an outdated address, you may never see it, and that does not stop the clock. Penalties and interest continue to accrue on any unpaid tax whether the notice reached you or not.2Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business A tax balance that would have been manageable at the time of the notice can grow substantially before you discover it.
An outdated responsible party causes a parallel problem. If the IRS needs someone with real authority over the business and the person on file no longer holds that role, audit responses go unanswered and payment plans lapse.
Other Agencies You Still Need to Notify
Filing Form 8822-B updates the IRS. It does not touch any other agency. If your business is registered with a state secretary of state, a separate change-of-address amendment is usually required, and most states charge a small fee. Your state tax agency, local tax offices, and any licensing authorities may also need their own notice. Treat the IRS filing as one item on a broader checklist.