Form 8822-B is used to notify the IRS about important changes related to a business or organization. This form applies to entities that have an Employer Identification Number (EIN) and need to update their business mailing address, business location, or responsible party information.
Form 8822-B is not a tax return and is not attached to any return. It is filed separately to ensure that the IRS has accurate and up-to-date information for business records.
What Is Form 8822-B Used For?
Form 8822-B is used to report one or more of the following changes:
- A change in the business mailing address
- A change in the physical business location
- A change in the identity of the responsible party
Any entity with an EIN must use this form to report these changes, even if the business is not currently engaged in active operations.
Who Needs to File Form 8822-B?
Form 8822-B must be filed by businesses and organizations that have an EIN, including:
- Limited liability companies (LLCs)
- Corporations
- Partnerships
- Nonprofit and tax-exempt organizations
- Trusts and estates that hold an EIN
If an entity has an EIN, it is generally required to keep its address and responsible party information current with the IRS.
Business Mailing Address vs Business Location
Form 8822-B distinguishes between a business mailing address and a business location. These are not always the same.
- Business mailing address is where the business receives IRS correspondence.
- Business location is the physical address where business activities take place.
A change to either address may require filing Form 8822-B, depending on what information has changed.
Responsible Party Changes
Form 8822-B is also used to report a change in the responsible party for an entity. The responsible party is the individual who controls, manages, or directs the entity and its funds.
A change in responsible party must generally be reported within a specific time period after the change occurs.
Form 8822-B vs Form 8822
Form 8822-B applies only to business entities and organizations with an EIN. It does not update personal or home mailing addresses.
Individuals who need to change their personal home address with the IRS must use Form 8822 instead.
Processing Time and Filing Method
Form 8822-B is filed by mail and is not submitted with a tax return. Once received, it generally takes several weeks for the IRS to process the update.
During this time, it is important to continue monitoring mail sent to the old address to avoid missing important IRS notices.