To fill out Form 8822-B, enter your business name and EIN on lines 1 through 4, your old and new addresses on lines 5 through 7, the new responsible party’s name and taxpayer ID on lines 8 and 9, and have an authorized person sign line 10. Then mail the form to the IRS processing center that serves your state. There is no electronic filing option.
Before you start, confirm which changes you’re reporting. The form handles three: a mailing address change, a physical business location change, and a change in the responsible party, which is the individual who controls or directs the entity’s funds and assets. You can report any combination on a single form. If a responsible party has changed, federal regulations give you 60 days to file.1Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business Address-only changes have no fixed deadline, but delays mean IRS notices go to the wrong place while penalties and interest keep running on any balance due.2Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business
Lines 1–4: Identify the Business
Lines 1 and 2 ask which returns the change applies to. Check line 1 for employment, excise, income, and other business returns. Check line 2 if the change affects employee plan returns. Check both if both apply.2Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business
Line 3 asks whether the address change also affects the location where you file employment tax returns. Line 4a is the business name and 4b is the EIN. Enter both exactly as they appear on your most recently filed return. A name or EIN mismatch delays processing.1Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business
Lines 5–7: Address Change
Line 5 is the old mailing address the IRS currently has on file. Line 6 is the new mailing address for future IRS correspondence. For a foreign address, enter the city, province or state, country, and postal code in the spaces provided.
Line 7 is the new physical business location, and you only fill it in if that street address differs from the mailing address on line 6. If you receive mail at a P.O. Box, you still have to list a street address for your principal place of operations here.2Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business
If you’re only changing the responsible party, skip lines 5 through 7 entirely.
Lines 8–9: Responsible Party Change
Line 8 is the new responsible party’s full legal name and title within the organization. Line 9 is that person’s SSN, ITIN, or EIN.2Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business
The person you name has to actually control or direct the entity’s funds and assets. The IRS defines who qualifies by entity type:
- Corporation: a principal officer such as the president or CEO.
- Partnership: a general partner.
- Tax-exempt organization: a principal officer.
- Trust: the grantor, owner, or trustor.
- Estate: the executor, administrator, or personal representative.
A nominee cannot be the responsible party. If your original EIN application listed a nominee by mistake, use Form 8822-B to replace that name with the actual responsible party.3Internal Revenue Service. Responsible Parties and Nominees
If the responsible party hasn’t changed, leave lines 8 and 9 blank.
Line 10: Signature
Someone authorized to act for the entity must sign and date the form. For a corporation, that is an officer such as the president, vice president, treasurer, or chief accounting officer. For a partnership or LLC, a general partner or member-manager signs. For other entity types, the owner, plan administrator, fiduciary, or authorized representative may sign.2Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business A daytime phone number goes in the space provided, and the date goes next to the signature line.
Where to Mail Form 8822-B
Mail the completed form to one of two IRS processing centers based on where your business is located:4Internal 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.
Sending the form to the wrong center delays processing. Check the current IRS instructions page before mailing in case the addresses have changed.
After You Mail It
The IRS generally takes four to six weeks to process an address or responsible party change.2Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party – Business During that window, keep an eye on mail at both the old and new addresses so nothing from the IRS slips past you.
If eight weeks go by with no confirmation, call the IRS Business and Specialty Tax Line at 800-829-4933, open 7 a.m. to 7 p.m. local time, and ask about the status.5Internal Revenue Service. Let Us Help You Have your EIN and the date you mailed the form ready before you call.