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Form 8822B: Change of Address or Responsible Party - Business
IRS Form 8822-B is the Change of Address or Responsible Party – Business form. It notifies the IRS of a new business mailing address, location, or responsible‑party change, and must be filed within 60 days of a responsible‑party change.
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IRS Form 8822B - Change of Address or Responsible Party - Business
IRS Form 8822-B is the Change of Address or Responsible Party – Business form. It notifies the IRS of a new business mailing address, location, or responsible‑party change, and must be filed within 60 days of a responsible‑party change.
Risk Radar
Scan points- 1Failing to report a responsible‑party change within 60 days triggers the highest‑risk error.
- 2Leaving line 5 (old mailing address) blank.
- 3Omitting the new mailing address on line 6.
- 4Failing to complete line 7 when the business location changes.
- 5Not entering the new responsible party’s name on line 8.
Plain English
Form 8822-B lets a business tell the IRS when its mailing address, physical location, or the person in charge has changed. The IRS updates its records so future notices go to the right place. The form must be signed and mailed to the correct IRS address.
Submission Date
- Filing date: 2020-06-05 22:10:15
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you changed your business mailing address, business location, or the identity of your responsible party.
- Do not use it when you are only changing your personal home address.
- Check Form 8822 instead when you need to change a personal home address.
Form selector
Use this form or another form?
Changing personal home address
Business address changes require Form 8822-B, while personal address changes require Form 8822
✓ Verify you are not also reporting a business address change
Signing for the taxpayer as a representative
A power of attorney must accompany Form 8822-B when a representative signs
✓ Ensure Form 2848 is completed and attached
Identifying the correct responsible party
Guidance on who may be a responsible party and which identification number to use is in Form SS-4
✓ Review Form SS-4 instructions before entering line 8 and 9
Deadline or filing window
When a business changes its mailing address, location, or responsible party, the change must be reported on Form 8822‑B. A responsible‑party change must be filed within 60 days of the change. No extension is provided for this 60‑day filing window. The form does not specify a separate deadline for address or location changes.
Checklist
What you need before filling it out
Old mailing address (line 5)
Previous business mailing address · Business records
New mailing address (line 6)
Current business mailing address · Business records
New responsible party’s SSN, ITIN, or EIN (line 9)
Social Security Number, ITIN, or EIN of responsible party · Form SS-4 guidance
Signature (line 10)
Signature of authorized individual · Authorized officer or representative
Daytime telephone number (optional)
Contact phone number · Business contact information
Before you submit
- 1Confirm the revision date reads Rev. December 2019.
- 2Check that the appropriate change box (employment, employee plan, business location, or business name) is marked.
- 3Enter the complete old mailing address, including any apartment, room, or suite number.
- 4Enter the new mailing address exactly as it appears, noting if it is a P.O. box.
- 5Provide the new business location if it differs from the mailing address.
- 6Enter the new responsible party’s name and correct SSN, ITIN, or EIN.
- 7Sign the form as an authorized officer, owner, general partner, LLC member manager, plan administrator, fiduciary, or representative.
- 8Include the signer’s title beneath the signature line.
- 9Attach Form 2848 if a representative signs on behalf of the taxpayer.
How to file this form
- 1Gather current and previous business mailing addresses, business location, and responsible party details.
- 2Mark the box that corresponds to the change you are reporting.
- 3Fill in lines 5‑9 with the old and new addresses and responsible party information.
- 4Have an authorized officer or representative sign and date the form, attaching Form 2848 if required.
- 5Mail the completed Form 8822-B to the IRS address shown for your old business address and retain a copy as proof of filing.
Known limitations
- 1Form 8822-B does not report changes to a personal home address; use Form 8822 for that. [Form p.1]
- 2Form 8822-B is mandatory only for entities with an EIN that change their responsible party; otherwise filing is voluntary. [Form p.2]
- 3Form 8822-B must not be attached to a tax return; it must be mailed separately. [Form p.1]
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->Form 8822-B shows Rev. December 2019 and directs users to www.irs.gov/Form8822B for the latest information; no changes are noted in the source.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. December 2019.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — confirm an officer, owner, general partner, LLC member manager, plan administrator, fiduciary, or authorized representative signs.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 8822-B for your records.
- 2Retain any books or records related to the form for as long as they may become material to tax administration. [Form p.2]
- 3Expect IRS processing of the address or responsible‑party change to take 4 to 6 weeks. [Form p.2]
- 4Mail the form to the address shown on the form that applies to your previous business location. [Form p.1]
- 5Verify that the new address is correct to avoid missing IRS notices about deficiencies or demands. [Form p.2]
Sources
- SRCForm 8822-B must not be attached to a return. — [Form p.1]
- SRCUse Form 8822 for home‑address changes. — [Form p.1]
- SRCMandatory filing for EIN entities with responsible‑party change; otherwise voluntary. — [Form p.2]
- SRCProcessing time is generally 4 to 6 weeks. — [Form p.2]
- SRCRecords must be retained as long as they may become material to tax administration. — [Form p.2]
- SRCResponsible‑party change must be reported within 60 days. — [Form p.2]
- SRCRepresentatives must attach a copy of power of attorney (Form 2848). — [Form p.2]
- SRCSend the form to the address shown that applies to you. — [Form p.1]
Common confusion points
Do I need to file Form 8822-B if I only changed my home address?
Because the form covers business address changes, filers may think it also covers home address.
→ Use Form 8822 for home‑address changes. [Form p.1]
Is filing mandatory when my responsible party changes but I don’t have an EIN?
The requirement depends on whether the entity has an EIN.
→ Form 8822‑B is mandatory only for EIN entities; otherwise filing is voluntary. [Form p.2]
Can I attach Form 8822-B to my tax return?
The instruction explicitly warns against attachment.
→ Do not attach; mail the form separately. [Form p.1]
Which address should I send the completed form to?
Multiple address fields on the form cause uncertainty.
→ Send the form to the address shown on the form that applies to you. [Form p.1]
Do I need to include a power of attorney if I’m signing on behalf of the business?
Representatives may be unsure if additional documentation is required.
→ Attach a copy of Form 2848 power of attorney when a representative signs. [Form p.2]
How long do I have to report a responsible‑party change?
Filers often miss the statutory deadline.
→ File the change within 60 days of the responsible‑party change. [Form p.2]
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 2848 – file a new power of attorney if the IRS rejects an unauthorized signature. [Form p.2]
Questions about IRS Form 8822B
What is IRS Form 8822B used for?
Form 8822-B lets a business tell the IRS when its mailing address, physical location, or the person in charge has changed. The IRS updates its records so future notices go to the right place. The form must be signed and mailed to the correct IRS address.
Who must file IRS Form 8822B?
Any entity with an EIN that changes its business mailing address, business location, or responsible party must file IRS Form 8822-B.
What information does IRS Form 8822B require?
The form collects the old mailing address (line 5), the new mailing address (line 6), the new business location (line 7), the new responsible party’s name (line 8) and SSN/ITIN/EIN (line 9), and requires a signature (line 10).
When is IRS Form 8822B due?
It must be filed within 60 days of a responsible‑party change.
Where do I file IRS Form 8822B?
Send the completed form to the IRS service‑center address that corresponds to the old business address, as indicated on the form’s instructions.
How do I complete IRS Form 8822B?
Enter the old mailing address in line 5, then the new mailing address in line 6 and the new business location in line 7 if applicable. Provide the new responsible party’s name in line 8 and their SSN, ITIN, or EIN in line 9. An authorized officer or representative signs in line 10, dates the form, and includes a contact phone number if desired. If a representative signs, attach a Form 2848 power of attorney, then mail to the appropriate IRS address.
What happens if IRS Form 8822B is filed incorrectly?
If the IRS does not receive the updated address or responsible‑party information, you may miss notices of deficiency or demand, and penalties and interest will continue to accrue on any tax deficiencies.
Do I need to file Form 8822-B if I only changed my home address?
Because the form covers business address changes, filers may think it also covers home address. Use Form 8822 for home‑address changes. [Form p.1]
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