Form 8822-B must be filed when certain information related to a business or organization changes. This form is used to keep IRS records accurate and ensure that official correspondence is sent to the correct address or responsible party.
Situations That Require Filing Form 8822-B
You generally need to file Form 8822-B if any of the following changes occur:
- The business mailing address changes
- The physical business location changes
- The identity of the responsible party changes
These requirements apply to all entities that have an Employer Identification Number (EIN), regardless of whether the business is currently active.
Business Mailing Address Changes
Form 8822-B should be filed if the address where your business receives IRS mail changes. This may occur when a business moves, switches to a new mailing address, or changes how it receives official correspondence.
Updating the mailing address helps ensure that notices, letters, and other IRS communications reach the business without delay.
Business Location Changes
A change in business location refers to a change in the physical address where business activities take place. This address may be different from the mailing address.
If the physical location of the business changes, Form 8822-B is used to notify the IRS of the new location.
Responsible Party Changes
Form 8822-B is also required when there is a change in the responsible party for an entity. The responsible party is the individual who controls, manages, or directs the entity and its financial decisions.
Changes to the responsible party generally must be reported within a limited time after the change occurs.
Do You Need to File Form 8822-B If the Business Is Inactive?
Yes. Even if a business is not actively operating, Form 8822-B must be filed if the entity has an EIN and any required information changes.
The IRS requires current address and responsible party information for all EIN-associated entities.
When Form 8822-B Is Not Required
Form 8822-B is not used to change a personal home address. It also does not replace the need to update information through other IRS forms when required for specific filings.
Personal address changes must be reported using Form 8822 instead.