Form 8822-B Business Address Change Form: Edit Online Free & Download PDF
Business Address Change Form: Change of Address or Responsible Party - Business
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Form 8822-B in short
Form 8822-B tells the IRS that a business or other entity with an EIN has changed its mailing address, its business location, or the identity of its responsible party. It is a standalone form and is not attached to a tax return. A change of responsible party must be reported within 60 days.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | Rev. December 2019 (checked 2026-10-25) |
| Who fills it in | Businesses and other entities with an EIN, whether or not they are engaged in a trade or business, when their mailing address, business location or responsible party changes. Tax-exempt organizations also use it and check the box at the top. Individuals changing a home address use Form 8822 instead. |
| Who receives it | The IRS. |
| Where to send it | Mail it to the address printed on the form for the old business address. Old addresses 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, Tennessee, Vermont, Virginia, West Virginia or Wisconsin go to Internal Revenue Service, Kansas City, MO 64999. All other states and any place outside the United States go to Internal Revenue Service, Ogden, UT 84201-0023. Do not attach it to your return. |
| Deadline | Any entity with an EIN is required to report a change in its responsible party within 60 days of the change. There is no set deadline for an address change, but the IRS says processing generally takes 4 to 6 weeks. |
| Official links | Official page · Official PDF |
How to fill out Form 8822-B, line by line
| Top | Tax-exempt organization box Check it only if the entity is a tax-exempt organization. |
| Lines 1 to 3 | What the change affects Check every box that applies: business returns such as Forms 941, 1065 and 1120 (line 1), employee plan returns such as Form 5500 (line 2), and business location (line 3). |
| Lines 4a and 4b | Business name and EIN The legal name and Employer Identification Number of the business. |
| Line 5 | Old mailing address The address the IRS has on file now. Use a P.O. box only if mail is not delivered to the street address. Complete the foreign address spaces if it is outside the U.S. |
| Line 6 | New mailing address Where the IRS should send mail. For mail received through an accountant or attorney, enter C/O followed by their name and address. |
| Line 7 | New business location The new physical location of the business, if it moved. |
| Lines 8 and 9 | New responsible party Name and SSN, ITIN or EIN of the new responsible party. The form says to check the Form SS-4 instructions to see who may use an EIN on line 9. |
| Line 10 | Signature Signed by an owner, officer, general partner, LLC member manager, plan administrator, fiduciary or authorized representative. Add a title and an optional daytime phone number. |
Common mistakes to avoid
- Using Form 8822-B for a personal home address change. Use Form 8822 for that.
- Missing the 60 day window to report a new responsible party.
- Signing as a representative without attaching a copy of the power of attorney, such as Form 2848.
- Mailing it to the address for the new location instead of the old business address.
- Attaching it to a tax return instead of mailing it on its own.
- Not checking the employee plan box on line 2 when the change also applies to Form 5500 filings.
- Using Form 56 to update an address. The Form 56 instructions say to use Form 8822 or 8822-B.
Questions about Form 8822-B
How long does Form 8822-B take to process?
The form says it generally takes 4 to 6 weeks to process an address or responsible party change.
Is Form 8822-B mandatory?
It is mandatory for an entity with an EIN whose responsible party has changed. Otherwise it is voluntary, but if the IRS does not have your current address you may not receive notices, while penalties and interest keep adding up.
Who is a responsible party?
The form points to Form SS-4 and its instructions for who can be a responsible party and which identification number to enter.
Can my accountant sign Form 8822-B?
An authorized representative can sign, but a copy of the power of attorney, such as Form 2848, must be attached. The IRS will not make the change for an unauthorized third party.
I moved my business and my home. Do I need two forms?
Yes. Use Form 8822-B for the business change and Form 8822 for your home address.
Where do I mail Form 8822-B?
To Kansas City, MO 64999 or Ogden, UT 84201-0023, based on the state of your old business address. The state lists are printed on the form.
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Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.