IRS Form 8822-B. Change of Address or Responsible Party
IRS Form 8822-B is used by businesses and organizations to notify the Internal Revenue Service of a change in business mailing address, business location, or responsible party. This form applies to entities that have an Employer Identification Number (EIN).
Purpose of IRS Form 8822-B
The purpose of Form 8822-B is to keep IRS records current for entities with an EIN. It is used to report changes related to where a business receives mail, where it is physically located, or who is identified as the responsible party.
This form is filed separately and is not attached to a tax return.
Who Should File Form 8822-B
Form 8822-B is filed by businesses and organizations that have an EIN, including:
- Corporations
- Partnerships
- Limited liability companies (LLCs)
- Nonprofit and tax-exempt organizations
- Other entities required to maintain EIN records with the IRS
The form applies whether or not the entity is currently engaged in active business operations.
What Information Form 8822-B Updates
Form 8822-B is used to update one or more of the following:
- Business mailing address
- Physical business location
- Identity of the responsible party
Each type of change must be reported accurately based on what information has changed.
Responsible Party Information
Every entity with an EIN must have a responsible party on record with the IRS. If the responsible party changes, Form 8822-B is used to report the updated information.
Responsible party changes are subject to specific reporting requirements outlined in IRS instructions.
What Form 8822-B Does Not Cover
Form 8822-B does not update personal home mailing addresses. Individuals who need to change their personal address with the IRS must use Form 8822 instead.
How Form 8822-B Is Filed
Form 8822-B is filed by mail and should not be attached to a tax return. The completed form is sent to the IRS address listed in the official instructions, based on the entity’s prior address.
Processing Time
After Form 8822-B is received, it generally takes several weeks for the IRS to process the update and reflect the changes in its records.