Form 8822 and Form 8822-B are often confused because both are used to notify the IRS about an address change. However, these forms apply to different taxpayers and serve different purposes. Choosing the wrong form can result in your address not being updated correctly in IRS records.
The Core Difference Between Form 8822 and Form 8822-B
The main difference between these two forms depends on who the address belongs to.
- Form 8822 is used to change an individual’s home mailing address.
- Form 8822-B is used to change a business mailing address, business location, or responsible party for an entity with an EIN.
If the address belongs to a person, Form 8822 is required. If the address belongs to a business or organization identified by an EIN, Form 8822-B must be used.
When You Should Use Form 8822
Form 8822 is intended for individuals who need to update their home mailing address with the IRS. This includes address changes related to:
- Individual income tax returns
- Gift tax returns
- Estate or generation-skipping transfer tax returns
Form 8822 does not update business addresses and does not apply to entities that file returns using an EIN.
When You Should Use Form 8822-B
Form 8822-B applies to businesses and organizations that have an Employer Identification Number (EIN). It is used to report changes involving:
- Business mailing address
- Physical business location
- Identity of the responsible party
This form must be filed by corporations, partnerships, limited liability companies, nonprofit organizations, and any other entity with an EIN, even if the business is not currently active.
Changing Both Home and Business Addresses
If you are changing both your personal home address and your business address, two separate forms must be filed.
- Use Form 8822 to update your personal home mailing address.
- Use Form 8822-B to update your business address or responsible party.
One form cannot replace the other, as each updates a different type of IRS record.
Why Filing the Correct Form Matters
If the IRS does not have your correct address on file, you may not receive important notices, including notices of deficiency or payment demands. Even if these notices are not received, penalties and interest can continue to accrue.
Using the correct change of address form ensures that IRS correspondence is sent to the correct person or business without unnecessary delays.