Internal Revenue Service (IRS) Edition Rev. December 2019 2 pages

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

The IRS form a business or other entity with an EIN uses to report a new mailing address, a new location or a new responsible party.

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Form 8822-B · Change of Address or Responsible Party — Business
The official Internal Revenue Service (IRS) form, edition Rev. December 2019 — blank
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Form 8822-B (2019) Change of Address or Responsible Party — Business — page 1 of 2
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Form 8822-B (2019) Change of Address or Responsible Party — Business — page 2 of 2
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Fill this form online Blank PDF from Internal Revenue Service (IRS)

What is Form 8822-B?

Form 8822-B tells the Internal Revenue Service that a business has moved its mailing address or its physical location, or that the entity's responsible party has changed. It is the business counterpart of Form 8822, which individuals use for a home address change.

The responsible party part is not optional. The form's instructions say any entity with an employer identification number (EIN) must report a change of its responsible party on lines 8 and 9 within 60 days of the change. For address changes the form is voluntary, but the IRS warns that if it doesn't have your current address you may miss a notice of deficiency or a demand for tax, while penalties and interest keep accruing.

FileIt asks for each line in plain English, prints your answers into the IRS's own PDF and saves it in your vault. You then print it, sign it and mail it to the IRS address for your old business location. The form can't be filed online.

Who fills it
Any business or other entity with an EIN, including LLCs, corporations, partnerships, trusts, estates, employee plans and tax-exempt organizations
Filed with
The IRS, by mail. Kansas City, MO or Ogden, UT, depending on the old business address
Deadline
Within 60 days of a change of responsible party. For an address change, as soon as possible
Processing
Generally 4 to 6 weeks, according to the form
Signatures
An officer, owner, general partner or LLC member manager, plan administrator, fiduciary or authorized representative
Edition
Rev. December 2019

Who needs to fill out Form 8822-B?

  • Businesses that moved their mailing address or their physical business location.
  • Entities with an EIN whose responsible party changed, for example after a sale, a new managing member or a new principal officer.
  • Employee benefit plans whose mailing address for Forms 5500 or 5500-EZ changed.
  • Tax-exempt organizations reporting a new address or responsible party.
  • Anyone changing a home address as well files Form 8822 for that, separately.

When to use Form 8822-B

  • As soon as the business's mailing address changes, so IRS notices and correspondence reach you.
  • When the business moves to a new physical location (line 3 and line 7).
  • Within 60 days after the entity's responsible party changes (lines 8 and 9).
  • When you start receiving mail in care of a third party, such as an accountant or attorney (enter "C/O" and their name).

What you need before you start

  • The business's legal name and EIN.
  • The old mailing address the IRS has on file and the new mailing address, with any suite or room number.
  • The new business location, if it moved.
  • The new responsible party's name and SSN, ITIN or (where the Form SS-4 instructions allow) EIN.
  • The name and title of the person signing, and a copy of the power of attorney (such as Form 2848) if a representative signs.

What’s on Form 8822-B

The 2019 edition has 2 pages. FileIt asks for it in 5 parts, and it is signed by Business (owner, officer or representative):

  1. Lines 4a–4b: The businessBusiness (owner, officer or representative)
  2. Lines 1, 2, 5 and 6: New mailing addressBusiness (owner, officer or representative)
  3. Lines 3 and 7: New business locationBusiness (owner, officer or representative)
  4. Lines 8–9: New responsible partyBusiness (owner, officer or representative)
  5. Line 10: SignatureBusiness (owner, officer or representative)

How to fill out Form 8822-B, step by step

1 Tax-exempt box and lines 1–3

Check the tax-exempt box if the entity is a tax-exempt organization. Then check every box the change affects: line 1 for employment, excise, income and other business returns (such as Forms 720, 940, 941, 990, 1041, 1065 and 1120), line 2 for employee plan returns (Forms 5500 and 5500-EZ), and line 3 for a change of business location.

2 Lines 4a and 4b: Business name and EIN

Enter the business name and the employer identification number exactly as the IRS has them.

3 Lines 5 and 6: Old and new mailing address

Write the full street address with any room or suite number, the city, state and ZIP code. Use a P.O. box only if your post office doesn't deliver to your street address. For a foreign address, also fill in the country (not abbreviated), province or county, and postal code in the boxes below each line.

4 Line 7: New business location

If the business moved its physical location, enter the new location here. It can differ from the mailing address.

5 Lines 8 and 9: New responsible party

Enter the new responsible party's name and their SSN, ITIN or EIN. The form points you to the Form SS-4 instructions for who can be a responsible party and who may use an EIN on line 9.

6 Line 10: Signature

Add a daytime phone number if you like, then the owner, an officer or another authorized person signs, dates and gives their title. A representative must attach a copy of their power of attorney. The IRS won't make a change for an unauthorized third party.

Common mistakes to avoid

  • Using Form 8822-B for a home address change. Individuals use Form 8822.
  • Missing the 60-day deadline after a responsible party changes.
  • Forgetting to check the boxes on lines 1 to 3 that the change affects.
  • Abbreviating a foreign country name or leaving out a suite number.
  • Sending it to the wrong IRS address. It goes to the address for your old business location.
  • A representative signing without attaching a power of attorney.
  • Attaching the form to a tax return. The form says not to.

After you fill it out

Print the form, sign and date it in ink, and mail it to the address in the Where To File table on the form: Kansas City, MO 64999 or Ogden, UT 84201-0023, depending on the state of your old business address. Addresses outside the United States go to Ogden.

The form says a change generally takes 4 to 6 weeks to process. Keep the copy FileIt saves in your vault as a record of when and what you reported.

Keep using your new address on returns and correspondence, and tell your state tax agency and other payers separately. Form 8822-B only updates IRS records.

Fill out Form 8822-B online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 36 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Internal Revenue Service (IRS) form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start Form 8822-B now — it’s free

Form 8822-B: frequently asked questions

Can I file Form 8822-B online?

No. It is filed on paper. FileIt fills the official PDF for you, and you print, sign and mail it to the IRS address for your old business location.

Is Form 8822-B mandatory?

For a change of responsible party, yes: an entity with an EIN must report it within 60 days. For an address change it is voluntary, but without it IRS notices may go to the old address while penalties and interest continue to accrue.

Who is the responsible party?

The form refers you to the Form SS-4 instructions. Generally it is the individual who ultimately owns or controls the entity, or who exercises ultimate effective control over its funds and assets.

How long does an IRS business address change take?

The form says generally 4 to 6 weeks.

I moved both my home and my business. Which form?

Both. Use Form 8822-B for the business and Form 8822 for your home address.

Can my accountant sign Form 8822-B?

Yes, as an authorized representative, but they must attach a copy of their power of attorney, for example Form 2848.

Official sources

FileIt is not affiliated with or endorsed by Internal Revenue Service (IRS) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-28.

Fill out Form 8822-B online