Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 8822B: Change of Address or Responsible Party - Business
IRS Form 8822-B (Rev. December 2019) is used to report a change of address or responsible party for a business entity filing with the Internal Revenue Service. Generally, processing takes 4 to 6 weeks.
Need help with Form 8822B?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 8822B.
Start filling →Form Overview
IRS Form 8822B - Change of Address or Responsible Party - Business
IRS Form 8822-B (Rev. December 2019) is used to report a change of address or responsible party for a business entity filing with the Internal Revenue Service. Generally, processing takes 4 to 6 weeks.
Risk Radar
Scan points- 1If you are a representative signing for the taxpayer, failing to attach your power of attorney invalidates the filing.
- 2Filing without including apartment, room, or suite number in the address fields.
- 3Entering a P.O. box when mail delivery to the street address is available.
- 4Not completing the foreign country name/province/postal code sections for international changes.
- 5Using an incorrect identification number on line 9 (must refer to Form SS-4).
Plain English
This form notifies the IRS when your business changes its mailing address, its physical location, or who is officially in charge (the responsible party). Even if you are not actively doing business, any entity that changes these details must file Form 8822-B to keep the IRS updated.
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.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when a business needs to notify the Internal Revenue Service of a change in its mailing address, business location, or responsible party identity.
- Do not use this form voluntarily if you are an entity with an EIN and your responsible party has changed; use is mandatory in that case.
- Check Form 8822 instead when changing only the home address.
Form selector
Use this form or another form?
Changing business name or EIN
Use this form to report changes to the business name (Line 4) or Employer Identification Number (Line 4b).
✓ Check before you continue
Change affecting employment returns
This form covers changes for employee plan returns, such as those filed on Forms 5500 or 5500-EZ.
✓ Check before you continue
Changing business location only
Use this form to report a change in the physical place of business without changing the mailing address or responsible party.
✓ Check before you continue
Deadline or filing window
The trigger event is any change in address or responsible party. The deadline following that change is within 60 days for entities with an EIN regarding the responsible party. There is no stated extension period listed on Form 8822-B itself.
Checklist
What you need before filling it out
Business Mailing Address
Old and New addresses (Lines 5 & 6) · Form 8822-B
Responsible Party Name
Line 8 · Form 8822-B
EIN / SSN / ITIN
Line 9 · Form 8822-B
Tax-Exempt Status
Checkbox on Page 1 · Form 8822-B
Change Type Selection
Boxes on Page 1 · Form 8822-B
Representative Signature
Line 10 & Signature block · Form 8822-B
Before you submit
- 1Verify that all boxes indicating which changes are affected have been checked on Page 1.
- 2Confirm both the old and new mailing addresses are fully entered, including apartment/suite numbers if necessary.
- 3If a foreign address is provided, ensure the country name is not abbreviated and complete province/county and postal code fields are filled.
- 4Ensure Line 8 (New responsible party’s name) matches records and refer to Form SS-4 for guidance.
- 5Verify that Line 9 contains the correct SSN, ITIN, or EIN for the new responsible party.
- 6If signing as a representative, attach a copy of your power of attorney (Form 2848 is suggested).
- 7Ensure the signature block includes the title of the signer.
How to file this form
- 1Complete all required fields on Form 8822-B, ensuring you check all boxes that reflect the change(s) being reported.
- 2If applicable, fill out the foreign address details for both old and new addresses, following country practices for postal codes.
- 3Sign the form under penalties of perjury in the designated signature area (Line 10), providing your title and date.
- 4Mail the completed Form 8822-B to the IRS address that corresponds to your previous business location.
Known limitations
- 1If a filer is also changing their home address, they must use Form 8822 to report that change.
- 2Entities do not need to file Form 8822-B if the change in address or responsible party does not affect any entity engaged in a trade or business (though filing is voluntary).
- 3If an entity has an EIN and its responsible party changes, using Form 8822-B is mandatory.
- 4If an entity is tax-exempt but does not have an EIN, the use of Form 8822-B is voluntary.
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->The current edition is Revision December 2019 (Rev. 12-2019). The form directs users to www.irs.gov/Form8822B for the latest information, and no specific changes are detailed from that page.
What changed or needs a fresh check
- Edition date — confirm Revision December 2019 (Rev. 12-2019)
- Fee — Not stated in the official source
- Mailing address — Confirm the specific mailing address matches the section applicable to your old business address.
- Signature — Ensure it is signed by an owner, officer, general partner, LLC member manager, plan administrator, fiduciary, or authorized representative.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 8822-B for records.
- 2Retain books or records related to Form 8822-B as long as their contents may become material in the administration of any Internal Revenue law.
- 3If signing as a representative, attach a copy of the power of attorney (Form 2848) to the filed form.
- 4Allow 4 to 6 weeks for the IRS to process the address or responsible party change.
- 5If failure to file results in not receiving notices, penalties and interest will continue to accrue on any tax deficiencies.
Sources
- SRCForm 8822-B (Rev. December 2019) is used to notify the IRS of a change in business mailing address, location, or responsible party.
- SRCThe general processing time for changes filed using Form 8822-B is 4 to 6 weeks [Instructions p.2].
- SRCIf changing home and business addresses simultaneously, use Form 8822 to change the home address [Instructions p.2].
- SRCA filer must check a box indicating which type of return (e.g., Employment, excise, income) is affected on Form 8822-B [Form p.1].
- SRCIf signing for another party, a copy of the power of attorney must be attached to Form 8822-B [Instructions p.2].
- SRCEntities with an EIN are required to report a change in responsible party on lines 8 and 9 within 60 days of that change [Instructions p.2].
- SRCThe form is not attached to the tax return itself; it must be sent separately [Form p.1].
- SRCIf using Form 8822-B, the filer must declare under penalties of perjury that the application is true, correct, and complete [Form p.1].
Common confusion points
Should I use Form 8822 or Form 8822-B if my business address is changing?
Use Form 8822 to report your home address change, but use Form 8822-B for the business address change.
→ Confirm the document title reads 'Change of Address or Responsible Party — Business'.
What must I do if I am a tax-exempt organization when filling out Form 8822-B?
Check the box indicating you are a tax-exempt organization and refer to Pub. 557 for details.
→ Verify that the instructions mention checking this box specifically for tax-exempt organizations.
When is the deadline to report a change in the responsible party for an entity with an EIN on Form 8822-B?
An entity with an EIN must report a change in its 'responsible party' within 60 days of the change.
→ Check Line 9 instructions which reference Regulations section 301.6109-1(d)(2)(ii).
If my old business address was in Connecticut, where do I send Form 8822-B?
If your old business address was in Connecticut, you must send the form to the Internal Revenue Service located in Kansas City, MO 64999.
→ Locate the state list on Page 1 and find 'Connecticut' corresponding to the listed IRS office.
What do I need to attach if I am signing for a business but not as an owner or officer?
If you are a representative signing for the taxpayer, attach a copy of your power of attorney (which can be Form 2848).
→ Review the signature section notes on Page 1 and Page 2.
If my mailing address is a P.O. box, what should I put in the address fields?
Enter the box number instead of the street address only if your post office does not deliver mail to your street address.
→ Check the specific instructions provided for 'P.O. box' on both Page 1 and Page 2.
Who can sign Form 8822-B if they are not an owner or officer?
An authorized representative, such as a general partner, LLC member manager, plan administrator, or fiduciary, may sign the form.
→ Review the list of acceptable signatories under the 'Signature' section on Page 2.
What is the required processing time for this change using Form 8822-B?
Generally, it takes 4 to 6 weeks for the Internal Revenue Service to process the address or responsible party change.
→ Confirm the general timeline stated on Page 2.
Workflow map
Related forms and next steps
Before
Current
After
⚠ If something goes wrong
- Not stated in the official source — verify on the agency site
Questions about IRS Form 8822B
What is IRS Form 8822B used for?
This form notifies the IRS when your business changes its mailing address, its physical location, or who is officially in charge (the responsible party). Even if you are not actively doing business, any entity that changes these details must file Form 8822-B to keep the IRS updated.
Who must file IRS Form 8822B?
Any entity that changes its address or identity of its responsible party must file IRS Form 8822-B. This applies even if the entity is not engaged in a trade or business.
What information does IRS Form 8822B require?
The form collects information on the old and new mailing addresses (lines 5 and 6), the new business location (line 7), the new responsible party's name (line 8), and their SSN, ITIN, or EIN (line 9).
When is IRS Form 8822B due?
An entity with an EIN is required to report a change in its “responsible party” within 60 days of the change. Otherwise, filing Form 8822-B is voluntary.
Where do I file IRS Form 8822B?
The form must be sent to the address shown on the form that applies to the filer; the instructions dictate which specific address to use based on where the old business address was located.
How do I complete IRS Form 8822B?
The owner, officer, general partner, LLC member manager, plan administrator, fiduciary, or an authorized representative must sign Form 8822-B. If a representative signs on behalf of the taxpayer, they must attach a copy of their power of attorney (Form 2848).
What happens if IRS Form 8822B is filed incorrectly?
If a filer fails to provide the IRS with their current mailing address or the identity of their responsible party, they may not receive notices of deficiency or demand for tax, even though penalties and interest will continue to accrue.
Should I use Form 8822 or Form 8822-B if my business address is changing?
Use Form 8822 to report your home address change, but use Form 8822-B for the business address change. Confirm the document title reads 'Change of Address or Responsible Party — Business'.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.