Form 8822-B: How to Update Business Address or Responsible Party with the IRS 

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Running a business comes with plenty of changes. Moving offices, expanding to other locations, or appointing someone new to handle your tax matters. 

Changes like these are exciting, but always remember that the IRS needs to know about these shifts as they happen. That’s exactly what Form 8822-B, Change of Address or Responsible Party, is for.

What Is Form 8822-B

Form 8822-B is an IRS form that businesses and other entities use to notify the IRS when business information changes. It is used when a business changes its mailing address, location, or responsible party. It is also used to report when a responsible party changes their mailing address. 

Think of Form 8822-B as a way to keep your IRS records accurate and up to date. When IRS records are current, you avoid missed notices, delayed correspondence, and unnecessary tax complications. 

Who Qualifies as a Responsible Party

The IRS defines a responsible party as the individual who ultimately owns or controls the business or exercises effective control over its funds and assets. Depending on your business structure, this could be:

• The business owner
• A corporate officer
• A managing member of an LLC
• A general partner
• A trustee
• An executor

The responsible party is the person the IRS associates with the business for tax-related matters. If this individual changes, it’s important to notify the IRS as soon as possible.

Who Files Form 8822-B

Not every business needs to file an 8822-B. Businesses and organizations that commonly file include:

• Sole proprietorships with an EIN
• Partnerships
• Corporations
• Limited liability companies (LLCs)
• Nonprofit organizations
• Trusts
• Estates

If your business does not fall into one of these categories, you generally are not required to file Form 8822-B.

Information Required to File Form 8822-B

Before completing the form, gather the necessary information to make the process easier. You’ll typically need:

• Legal business name
• Employer Identification Number (EIN)
• Your new and previous business address
• Your new and previous business location (if applicable)
• New and previous responsible party’s information (if changing)
• Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), or EIN of the responsible party
• Responsible party’s mailing address
• Signature of an authorized individual

Having everything ready before you start can help prevent errors and delays.

Instructions to Fill Out Form 8822-B

Completing Form 8822-B is straightforward when you follow each section carefully. Here are the instructions for filing Form 8822-B.

• Lines 1–3 – Select the Applicable Boxes: Check all the boxes that apply to the changes you’re reporting, such as updates to business tax returns, employee plan returns, or your business location. 
• Line 4a – Business Name: Enter the legal name of your business or entity exactly as it appears on IRS records.
• Line 4b – Employer Identification Number (EIN): Enter your business’s nine-digit Employer Identification Number (EIN).
• Line 5 – Old Mailing Address: Enter the mailing address currently on file with the IRS.
• Line 6 – New Mailing Address: Enter your new mailing address.
• Line 7 – New Business Location: Enter your new physical business location, if applicable.
• Line 8 – New Responsible Party’s Name: Enter the full name of the new responsible party, if applicable.
• Line 9 – New Responsible Party’s SSN, ITIN, or EIN: Enter the responsible party’s SSN, ITIN, or EIN, as applicable.
• Line 10 – Signature: An authorized individual must sign and date the form. Including a daytime phone number is optional.

How to File Form 8822-B?

Once Form 8822-B is completed and signed, it must be submitted to the IRS to update your business records.

• Mail: Mail the completed Form 8822-B to the appropriate IRS mailing address based on your business’s location given below.

If you are located in …	Mail to the …
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, Wisconsin	Department of the TreasuryInternal Revenue Service CenterKansas City, MO 64999
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	Department of the TreasuryInternal Revenue Service CenterOgden, UT 84201

Review your completed form carefully before submission to help ensure accurate and timely processing by the IRS.

When to File Form 8822-B

Businesses should file Form 8822-B within 60 days of any change. Filing the form promptly helps ensure the IRS’s ability to deliver important tax notices and correspondence to the correct address.

Waiting too long to report these changes can lead to missed communications and unnecessary processing delays. To avoid potential issues, it’s recommended to submit Form 8822-B as soon as the change occurs.

What’s the Difference Between Form 8822-B and Form 8822

Form 8822-B	Form 8822
For businesses and organizations	For individual taxpayers
Used to report a change in the business mailing address or location	Used to report a change in an individual’s home or mailing address
Can also be used to report a change in the business’s responsible party	Does not report responsible-party changes
Requires the business’s EIN	Used with the individual’s tax information
Updates business tax records with the IRS	Updates individual tax records with the IRS

Final Thoughts

Business information changes over time, and keeping the IRS informed is essential for maintaining accurate records. Form 8822-B helps ensure your business information stays current.

By following official Form 8822-B instructions and submitting the form on time, businesses can avoid unnecessary delays and ensure important IRS correspondence reaches the right destination.