Form 8822-B: Change of Address or Responsible Party - Business

You file Form 8822-B if your business mailing address changed, your business location changed, or your responsible party changed. This covers any entity in that situation, whether or not it is engaged in a trade or business. If your entity has an EIN and the responsible party is now someone else, use of this form is mandatory. In every other case use of the form is voluntary, and you will not be subject to penalties for failing to file it. Tax-exempt organizations check the box at the top of the form. Pub. 557 has the details for them.

The form has no stated due date for an address change. You file it when your business mailing address or your business location changes. A responsible party change works differently. Any entity with an EIN has to report that change on lines 8 and 9 within 60 days of the change. Once you send the form in, it generally takes 4 to 6 weeks to process an address or responsible party change.

If you do not give the IRS your current mailing address or the identity of your responsible party, you may not receive a notice of deficiency or a notice of demand for tax. Not receiving those notices does not stop the clock. Penalties and interest keep accruing on any tax deficiencies.

The mailing address depends on where your old business address was. Send the form by itself and do not attach it to your return. If you are a representative signing on behalf of the taxpayer, attach a copy of your power of attorney to the form. You can use Form 2848 for that. The IRS will not complete an address or responsible party change that comes from an unauthorized third party.

• 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, Wisconsin: Internal Revenue Service, Kansas 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, Texas, Utah, Washington, Wyoming, or any place outside the United States: Internal Revenue Service, Ogden, UT 84201-0023

Type or print your entries. Start by checking the boxes for what the change affects: business returns on line 1, employee plan returns on line 2, or your business location on line 3. Enter your business name and employer identification number, then your old mailing address and your new mailing address or new business location. If the responsible party changed, put the new party's name on line 8 and their SSN, ITIN, or EIN on line 9. Form SS-4 and its instructions cover who can be a responsible party and which number belongs on line 9.

An officer, owner, general partner or LLC member manager, plan administrator, fiduciary, or authorized representative signs the form and adds a title and the date. An officer means the president, vice president, treasurer, chief accounting officer, and so on. A daytime telephone number for the person to contact is optional. The IRS estimates the average time to complete and file the form at 18 minutes.

Include any apartment, room, or suite number in the space provided. Enter a box number instead of your street address only if your post office does not deliver mail to your street address. For a foreign address, follow that country's practice for entering the postal code and write out the country name instead of abbreviating it. If you receive your mail in care of a third party such as an accountant or attorney, enter C/O followed by that party's name and street address or P.O. box.