Form 8822-B goes to one of two IRS service centers, and which one depends on the state of your old business address, not your new one. Businesses that were located in the eastern half of the country mail the form to Kansas City, Missouri. Businesses in the western and southern states, along with those located outside the United States, mail it to Ogden, Utah. Knowing where to mail Form 8822-B before you drop it in the mail matters, because a form sent to the wrong center can sit well past the standard four-to-six-week processing window.1Internal Revenue Service. Where to File Form 8822-B
Send to Kansas City If Your Old Address Was in These States
Use the Kansas City center if your former business address was 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, or Wisconsin.
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 649991Internal Revenue Service. Where to File Form 8822-B
Send to Ogden If Your Old Address Was in These States
Use the Ogden center if your former business address was 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, or Wyoming.
Department of the Treasury
Internal Revenue Service Center
Ogden, UT 842011Internal Revenue Service. Where to File Form 8822-B
Businesses Outside the United States
If your previous business address was outside the United States, including foreign corporations and entities without a domestic location, mail the form to the Ogden center using zip code 84201-0023.1Internal Revenue Service. Where to File Form 8822-B
How to Send the Form and What Happens After
Form 8822-B cannot be filed electronically. There is no IRS online portal or e-file option, so the form has to be printed, signed, and mailed.
Certified mail with a return receipt gives you a dated record that the IRS received the form. That paper trail can matter later, because the IRS does not send an acknowledgment or confirmation letter when it processes Form 8822-B.2Internal Revenue Service. Form 8822-B (Rev. December 2019) – Change of Address or Responsible Party — Business
Processing usually takes four to six weeks from the date the IRS receives the form.2Internal Revenue Service. Form 8822-B (Rev. December 2019) – Change of Address or Responsible Party — Business Some mail may still reach your old address during that window if it was already in the IRS pipeline. To confirm the update took effect, you can request a business tax transcript or watch for future IRS notices arriving at the new location.
One Deadline to Watch Before You Mail
If you are filing only to report a new address, submitting Form 8822-B is voluntary, though skipping it means you may miss notices the IRS sends to your old address, including a notice of deficiency. Penalties and interest continue to accrue whether or not those notices reach you.2Internal Revenue Service. Form 8822-B (Rev. December 2019) – Change of Address or Responsible Party — Business
If the form reports a change in the responsible party, filing is mandatory and must happen within 60 days of the change. That rule applies to any entity with an EIN, whether or not it is actively operating.2Internal Revenue Service. Form 8822-B (Rev. December 2019) – Change of Address or Responsible Party — Business Mail it to the same Kansas City or Ogden address that applies to your old business location.