IRS Form 8822-B: Business Address & Responsible Party Change

IRS Form 8822-B: Business Address & Responsible Party Change -If your business has moved, updated its mailing address, or changed who controls it, you need to notify the IRS usingIRS Form 8822-B(Change of Address or Responsible Party — Business). This official form updates your Employer Identification Number (EIN) records so the IRS can send important notices to the correct place and person.

Failing to update can mean missing tax bills, notices of deficiency, or other critical correspondence — and penalties plus interest can still accrue even if you never receive the mail.

This guide covers everything U.S. businesses, LLCs, corporations, partnerships, tax-exempt organizations, trusts, and estates need to know about Form 8822-B in 2026.

What Is IRS Form 8822-B?

Form 8822-B lets entities with an EIN report three main types of changes to the IRS:

  • Business mailing addresschange
  • Business location(physical address) change
  • Identity of the responsible partychange

Any entity that has an EIN on file with the IRS must use this form for these updates, whether or not it is actively engaged in a trade or business.

Important distinction: UseForm 8822(not 8822-B) if you are only changing yourpersonal/homeaddress. If both home and business addresses are changing, file both forms.

The current revision isDecember 2019. As of mid-2026, the IRS has not released a newer version, and this form remains the correct one to use.

Who Needs to File Form 8822-B?

You should file ifanyof these apply to your business or entity:

  • You moved your business mailing address or physical location
  • The person who owns, controls, or manages the business (the “responsible party”) has changed
  • You are a tax-exempt organization, trust, estate, partnership, LLC, corporation, or other entity with an EIN

Even if your business is inactive or you only file certain returns (e.g., employment, excise, or information returns), you must still update the IRS.

When Do You Have to File?

  • Responsible party change: Filewithin 60 daysof the change. This is a firm IRS requirement.
  • Address or location change: File as soon as possible (ideally right after the move).

The IRS generally processes Form 8822-B in4 to 6 weeks.

What Is a “Responsible Party”?

The IRS defines a responsible party as an individual whoowns, controls, or exercises effective controlover the entity and directly or indirectly manages its funds and assets.

Common examples by entity type:

  • Corporation— Principal officer (president, vice president, etc.)
  • Partnership— General partner
  • LLC— Member-manager or person with control
  • Tax-exempt organization— Principal officer
  • Trust— Grantor, owner, or trustor
  • Estate— Executor, administrator, or fiduciary

Key rules:

  • The responsible party is almost always aperson(not another entity), except for certain government entities.
  • If multiple people qualify, choose the one you want the IRS to recognize as primary.
  • Nominees(people listed temporarily during formation with little real control) shouldnotbe listed. Use Form 8822-B to correct this.

For full guidance on who qualifies, refer to the instructions forForm SS-4(Application for Employer Identification Number).

How to Complete Form 8822-B? Step-by-Step

  1. Download the official form
    Get the latest PDF directly from IRS.gov:Form 8822-B.
  2. Check the boxesthat apply to your change:
    • Box 1: Employment, excise, income, and other business returns
    • Box 2: Employee plan returns (Forms 5500 series)
    • Box 3: Business location change
  3. Fill in your business information:
    • Business name (exactly as it appears on IRS records)
    • Employer Identification Number (EIN)
  4. Enter old and new addresses:
    • Old mailing address
    • New mailing address
    • New business location (if different from mailing address)
    • Include apartment/suite numbers. For P.O. boxes, follow the specific rules on the form. For foreign addresses, enter the country name in full.
  5. Responsible party section(Lines 8–9) — only complete if this changed:
    • New responsible party’s full name
    • Their SSN, ITIN, or EIN (follow SS-4 instructions carefully — most individuals use SSN/ITIN)
  6. Sign and date:
    • Must be signed by an authorized person (officer, owner, general partner, LLC member-manager, fiduciary, etc.).
    • If a representative (e.g., accountant or attorney) signs, attach a copy of Form 2848 (Power of Attorney).

Pro tip: Type or print clearly. Double-check every field. Incomplete or unsigned forms are a top reason for processing delays.

Where to Mail Form 8822-B

Mail the completed form (donotattach it to any tax return) to the address based on yourold business addressstate:

Send to Kansas City, MO 64999 if your old 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.

Send to Ogden, UT 84201 if your old 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, Wyoming, or any place outside the United States.

Note: Always verify the most current addresses on the official IRS “Where to File Form 8822-B” page or the instructions printed on the latest form, as service center assignments can be updated.

Mailing tip: Use certified mail or a trackable method and keep a copy of everything for your records.

What Happens After Filing?

  • The IRS will update its records (usually within 4–6 weeks).
  • You should receive confirmation (though not always guaranteed).
  • If you changed the responsible party and do not hear anything within 60 days, mail a second copy marked “Second Request.”
  • Use yournew addresson all future IRS correspondence and tax returns.

Tips to Avoid Common Mistakes and Delays

  • Donotfile Form 8822-B for a personal/home address change only.
  • Donotattach the form to your tax return.
  • Make sure the form is signed by an authorized person.
  • Use the correct mailing address based on youroldaddress.
  • For responsible party changes, file within the 60-day window.
  • Keep copies of the completed form and proof of mailing.

Frequently Asked Questions (FAQ)

  1. Is there a fee to file Form 8822-B?
    No. Filing is free.
  2. Can I file Form 8822-B electronically?
    No. It must be completed on paper and mailed.
  3. What if I changed both my home and business addresses?
    File Form 8822 for your home address and Form 8822-B for the business.
  4. How long does processing take?
    Typically 4–6 weeks, though it can vary with IRS workload.
  5. Do I need to notify other agencies (state, bank, etc.)?
    Form 8822-B only updates the IRS. You may need to update your state tax agency, banks, vendors, and other entities separately.
  6. What if my business is a disregarded entity or single-member LLC?
    You still file Form 8822-B if the EIN is in the business name and a change occurs.

Official Resources

Final Note

This article is for informational purposes only and is based on official IRS publications and guidance available as of 2026. Tax rules can be updated, and every business situation is unique. For advice specific to your entity, consult a qualified tax professional or enrolled agent, or contact the IRS directly.

Keeping your IRS records current protects your business from missed notices and unnecessary complications. File Form 8822-B promptly when changes occur — it’s a simple step that saves headaches later.