Remote Operations

Form 8822-B — How to complete and submit IRS Form 8822-B

January 30, 2024
Collin Pham

Change is a constant in business. Even so, it can be daunting, particularly if it involves your business address, as there are so many different people and agencies you’ll have to notify. 

Parties like vendors are relatively easy since you can just email them to let them know about your new address. But you have to follow a specific process when notifying the Internal Revenue Service (IRS). 

For proper address change notification, business owners must file IRS Form 8822-B, which lets you receive vital government correspondence to your new address. 

To help with the address change process, here's an in-depth look at Form 8822-B. 

What is IRS Form 8822-B?

IRS Form 8822-B, also known as the Change of Address or Responsible Party - Business, allows taxpayers with an employer identification number (EIN) to notify the IRS of business mailing address changes. 

Generally, an EIN identifies a business entity. This means all legal businesses, whether structured as a taxable or tax-exempt organization, must file form 8822-B when they move locations. 

Here are some situations that require you to file and submit the form:

  • Change of mailing address: You must file Form 8822-B within 60 days of changing your business mailing address, regardless of whether you've moved states, cities, or just changed your street address. Notifying the IRS allows them to update your contact information, ensuring all vital mail comes to your new address. 
  • Change of business location: As with the mailing address change, you must notify the IRS of location changes within 60 days. This is vital regardless of whether you plan to move down the street or across the country.
  • Change of responsible party: Again, you must file the form within 60 days if you change the identity of your responsible party. A responsible party is an individual or entity with the authority to control a business. For partnerships, this may be the general partner; for corporations, the principal officer; and for other entities, the person with control over business assets or funds. 
  • Dissolving a business: If you are dissolving your business, the IRS may need to address outstanding tax liabilities at the time of dissolution. So you’ll need to submit Form 8822-B for this as well. 

When to use Form 8822-B

Submitting Form 8822-B facilitates correspondence between your business and the IRS and helps prevent identity theft. Updating your contact information prevents identity thieves from using your old mailing address to conduct fraudulent activities. Here are the changes you need to notify the IRS about using Form 8822-B:

  • Mailing address changes
  • Changes made to your address's name 
  • Changes to your physical address
  • Business location changes
  • Your physical address 
  • Responsible party changes 
  • Legal name change 

Notify the IRS within 60 days of making these changes to allow them to update their records.

Some business owners assume that Form 8822-B is necessary for all business-related changes. But this isn't the case. Here are changes that require other documents and tax forms:

  • Business name changes: You can change your name when filing your tax return by checking the name change section of your business's tax form. (This is Form 1065 or the U.S. Return of Partnership Income for multi-member LLCs and partnerships and Form 1120 or the U.S. Corporation Income Tax Return for corporations.) If you're a sole proprietor or single-member LLC, write to the IRS about the name change at the address where you filed your last return. 
  • Hiring a new employee: This requires IRS Form W-4, Employee's Withholding Certificate. You don't need to report any information your employees claim on their forms to the IRS. But you need to keep proper records, as the IRS may request them for review. 
  • Business bank account changes: This requires you to notify anyone who sends payments or makes deposits to your bank account. The IRS doesn't currently have forms dedicated to bank account changes.

Information needed to complete form 8822-B

Ensure you have the following details handy when completing form 8822-B:

  • Business name: You’ll need to provide your business name as it appears on your tax return.
  • Employer identification number (EIN): Your EIN is a unique number that identifies your business. It's crucial to include this on your form, as it allows the IRS to distinguish your business from others, particularly those with similar names.  
  • Old mailing address: Provide the address the IRS has on record. 
  • New mailing address: Provide your updated business address. 
  • New business location: If your physical address is different from your mailing address, you’ll need to include it as well. 
  • New responsible party information (if applicable): This includes their name and contact information. 

IRS Form 8822-B (PDF)

How to fill out and complete form 8822-B

Section 1

Check this box if the IRS should send physical mail related to business tax returns to a new address (Forms 720, 940, 941, 990, 1041, 1065, 1120, etc.).

Section 2

Check this box if the IRS should send physical mail related to employee plan returns to a new address (Forms 5500, 5500-EZ, etc.).

Section 3

Check this box if the IRS should be made aware of a new business location.

Section 4a

Enter the legal name of the business.

Section 4b

Enter the employer identification number (EIN) of the business.

Section 5

Enter the old mailing address of the business.

If the old mailing address is located in the U.S., the entire address should be written in the first field. If the old address is not located in the U.S., the foreign country name, foreign province/county, and foreign postal code fields should also be completed.

Section 6

Enter the new mailing address of the business.

If the new mailing address is located in the U.S., the entire address should be written in the first field. If the new address is not located in the U.S., the foreign country name, foreign province/county, and foreign postal code fields should also be completed.

Section 7

Enter the new location of the business. This can be a different address than the one entered in Section 6.

Section 8a

This section is only applicable if the IRS should be made aware of a new responsible party. If the purpose of filing form 8822-B is to update the IRS of an address change, this section can be ignored.

Otherwise, enter the name of the old responsible party. 

Section 8b

This section is only applicable if the IRS should be made aware of a new responsible party. If form 8822-B is being filed to update the IRS of an address change, this section can be ignored.

Otherwise, enter the name of the new responsible party.

Section 9a

This section is only applicable if the IRS should be made aware of a new responsible party. If form 8822-B is being filed to update the IRS of an address change, this section can be ignored.

Otherwise, enter the SSN, ITIN, or EIN of the old responsible party. 

Section 9b

This section is only applicable if the IRS should be made aware of a new responsible party. If form 8822-B is being filed to update the IRS of an address change, this section can be ignored.

Otherwise, enter the SSN, ITIN, or EIN of the new responsible party. 

Section 10

A company owner, officer, or representative must sign this section.

Submitting Form 8822-B to the IRS

The IRS allows taxpayers to submit some forms electronically. The key difference between electronic and manual filing is the mode of submission — with the former, you only need a computer, while the latter requires you to use U.S. mail. 

Currently, the IRS doesn't allow business owners to file Form 8822-B electronically. This means you can only do so by mail. The IRS address the form needs to be sent to depends on the state that the old business address was in.

If the old business address was in Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, or Wisconsin the 8822-B form should be sent to: 

Internal Revenue Service

Kansas City, MO 64999

If the old business address was in Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming, or any place outside the United States the 8822-B form should be sent to:

Internal Revenue Service

Ogden, UT 84201-0023

Common mistakes to avoid

Be careful when completing and submitting your form, as any mistakes can lead to delays or rejection. Here are some common mistakes to avoid:

Entering incomplete or inaccurate information

Ensure you fill out the correct business name, EIN, old and new mailing addresses, physical address, and responsible party information, if applicable. Review your form after filling out the details to make sure everything is correct. 

Not signing the form

All IRS forms must be signed to verify their validity. Form 8822-B should be signed by a business owner or representative. If signed by a representative, they should attach IRS Form 2848, Power of Attorney and Declaration of Representative, to show they're signing on behalf of the taxpayer. 

Mailing the form to the wrong address

Make sure you reference the table provided on the form to find the right IRS mailing address. If your new address is in a different state, be sure to use the IRS address that applies to your old address.

Filing the form late

The IRS requires businesses to submit the form within 60 days of an address change. Filing too late can lead to penalties. 

What to expect after filing Form 8822-B

It takes roughly four to six weeks for the IRS to process an address change. Delays can occur if the agency is processing many documents, as is the case during tax season. They can also occur if there are issues with your form. 

You can reach out to IRS telephone assistance to ask about the status of your address change. Be prepared to provide details like your EIN and your date of submission. A representative can let you know about the status of your form and what to do for a faster resolution.

Switch business addresses easily with Stable

Form 8822-B allows businesses to update their mailing addresses with the IRS. This facilitates seamless correspondence between both parties, so make sure you file it promptly. You should also be careful when filling out and submitting your form to avoid errors that could cause delays. 

Stable makes it easy for business owners to change and update their mailing addresses by providing expert guidance. We'll walk you through the transition process to make sure you're doing everything correctly. We can also provide a permanent business mailbox, so you never have to worry about address changes again. 

Considering changing your business mailing address? Contact Stable for a simplified process!

Get 50% off your first year with Stable

Get a special discount on our virtual address + mailroom sent to your inbox
Oops! Something went wrong while submitting the form.
A virtual address + mailroom for businesses
Learn More

Get 50% off our Grow plan

Get a special discount on our virtual address + mailroom sent to your inbox
Thank you! We'll email you soon with the referral code.
Oops! Something went wrong while submitting the form.
Remote Operations

Form 8822-B — How to complete and submit IRS Form 8822-B

January 30, 2024
Collin Pham

Change is a constant in business. Even so, it can be daunting, particularly if it involves your business address, as there are so many different people and agencies you’ll have to notify. 

Parties like vendors are relatively easy since you can just email them to let them know about your new address. But you have to follow a specific process when notifying the Internal Revenue Service (IRS). 

For proper address change notification, business owners must file IRS Form 8822-B, which lets you receive vital government correspondence to your new address. 

To help with the address change process, here's an in-depth look at Form 8822-B. 

What is IRS Form 8822-B?

IRS Form 8822-B, also known as the Change of Address or Responsible Party - Business, allows taxpayers with an employer identification number (EIN) to notify the IRS of business mailing address changes. 

Generally, an EIN identifies a business entity. This means all legal businesses, whether structured as a taxable or tax-exempt organization, must file form 8822-B when they move locations. 

Here are some situations that require you to file and submit the form:

  • Change of mailing address: You must file Form 8822-B within 60 days of changing your business mailing address, regardless of whether you've moved states, cities, or just changed your street address. Notifying the IRS allows them to update your contact information, ensuring all vital mail comes to your new address. 
  • Change of business location: As with the mailing address change, you must notify the IRS of location changes within 60 days. This is vital regardless of whether you plan to move down the street or across the country.
  • Change of responsible party: Again, you must file the form within 60 days if you change the identity of your responsible party. A responsible party is an individual or entity with the authority to control a business. For partnerships, this may be the general partner; for corporations, the principal officer; and for other entities, the person with control over business assets or funds. 
  • Dissolving a business: If you are dissolving your business, the IRS may need to address outstanding tax liabilities at the time of dissolution. So you’ll need to submit Form 8822-B for this as well. 

When to use Form 8822-B

Submitting Form 8822-B facilitates correspondence between your business and the IRS and helps prevent identity theft. Updating your contact information prevents identity thieves from using your old mailing address to conduct fraudulent activities. Here are the changes you need to notify the IRS about using Form 8822-B:

  • Mailing address changes
  • Changes made to your address's name 
  • Changes to your physical address
  • Business location changes
  • Your physical address 
  • Responsible party changes 
  • Legal name change 

Notify the IRS within 60 days of making these changes to allow them to update their records.

Some business owners assume that Form 8822-B is necessary for all business-related changes. But this isn't the case. Here are changes that require other documents and tax forms:

  • Business name changes: You can change your name when filing your tax return by checking the name change section of your business's tax form. (This is Form 1065 or the U.S. Return of Partnership Income for multi-member LLCs and partnerships and Form 1120 or the U.S. Corporation Income Tax Return for corporations.) If you're a sole proprietor or single-member LLC, write to the IRS about the name change at the address where you filed your last return. 
  • Hiring a new employee: This requires IRS Form W-4, Employee's Withholding Certificate. You don't need to report any information your employees claim on their forms to the IRS. But you need to keep proper records, as the IRS may request them for review. 
  • Business bank account changes: This requires you to notify anyone who sends payments or makes deposits to your bank account. The IRS doesn't currently have forms dedicated to bank account changes.

Information needed to complete form 8822-B

Ensure you have the following details handy when completing form 8822-B:

  • Business name: You’ll need to provide your business name as it appears on your tax return.
  • Employer identification number (EIN): Your EIN is a unique number that identifies your business. It's crucial to include this on your form, as it allows the IRS to distinguish your business from others, particularly those with similar names.  
  • Old mailing address: Provide the address the IRS has on record. 
  • New mailing address: Provide your updated business address. 
  • New business location: If your physical address is different from your mailing address, you’ll need to include it as well. 
  • New responsible party information (if applicable): This includes their name and contact information. 

IRS Form 8822-B (PDF)

How to fill out and complete form 8822-B

Section 1

Check this box if the IRS should send physical mail related to business tax returns to a new address (Forms 720, 940, 941, 990, 1041, 1065, 1120, etc.).

Section 2

Check this box if the IRS should send physical mail related to employee plan returns to a new address (Forms 5500, 5500-EZ, etc.).

Section 3

Check this box if the IRS should be made aware of a new business location.

Section 4a

Enter the legal name of the business.

Section 4b

Enter the employer identification number (EIN) of the business.

Section 5

Enter the old mailing address of the business.

If the old mailing address is located in the U.S., the entire address should be written in the first field. If the old address is not located in the U.S., the foreign country name, foreign province/county, and foreign postal code fields should also be completed.

Section 6

Enter the new mailing address of the business.

If the new mailing address is located in the U.S., the entire address should be written in the first field. If the new address is not located in the U.S., the foreign country name, foreign province/county, and foreign postal code fields should also be completed.

Section 7

Enter the new location of the business. This can be a different address than the one entered in Section 6.

Section 8a

This section is only applicable if the IRS should be made aware of a new responsible party. If the purpose of filing form 8822-B is to update the IRS of an address change, this section can be ignored.

Otherwise, enter the name of the old responsible party. 

Section 8b

This section is only applicable if the IRS should be made aware of a new responsible party. If form 8822-B is being filed to update the IRS of an address change, this section can be ignored.

Otherwise, enter the name of the new responsible party.

Section 9a

This section is only applicable if the IRS should be made aware of a new responsible party. If form 8822-B is being filed to update the IRS of an address change, this section can be ignored.

Otherwise, enter the SSN, ITIN, or EIN of the old responsible party. 

Section 9b

This section is only applicable if the IRS should be made aware of a new responsible party. If form 8822-B is being filed to update the IRS of an address change, this section can be ignored.

Otherwise, enter the SSN, ITIN, or EIN of the new responsible party. 

Section 10

A company owner, officer, or representative must sign this section.

Submitting Form 8822-B to the IRS

The IRS allows taxpayers to submit some forms electronically. The key difference between electronic and manual filing is the mode of submission — with the former, you only need a computer, while the latter requires you to use U.S. mail. 

Currently, the IRS doesn't allow business owners to file Form 8822-B electronically. This means you can only do so by mail. The IRS address the form needs to be sent to depends on the state that the old business address was in.

If the old business address was in Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, or Wisconsin the 8822-B form should be sent to: 

Internal Revenue Service

Kansas City, MO 64999

If the old business address was in Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming, or any place outside the United States the 8822-B form should be sent to:

Internal Revenue Service

Ogden, UT 84201-0023

Common mistakes to avoid

Be careful when completing and submitting your form, as any mistakes can lead to delays or rejection. Here are some common mistakes to avoid:

Entering incomplete or inaccurate information

Ensure you fill out the correct business name, EIN, old and new mailing addresses, physical address, and responsible party information, if applicable. Review your form after filling out the details to make sure everything is correct. 

Not signing the form

All IRS forms must be signed to verify their validity. Form 8822-B should be signed by a business owner or representative. If signed by a representative, they should attach IRS Form 2848, Power of Attorney and Declaration of Representative, to show they're signing on behalf of the taxpayer. 

Mailing the form to the wrong address

Make sure you reference the table provided on the form to find the right IRS mailing address. If your new address is in a different state, be sure to use the IRS address that applies to your old address.

Filing the form late

The IRS requires businesses to submit the form within 60 days of an address change. Filing too late can lead to penalties. 

What to expect after filing Form 8822-B

It takes roughly four to six weeks for the IRS to process an address change. Delays can occur if the agency is processing many documents, as is the case during tax season. They can also occur if there are issues with your form. 

You can reach out to IRS telephone assistance to ask about the status of your address change. Be prepared to provide details like your EIN and your date of submission. A representative can let you know about the status of your form and what to do for a faster resolution.

Switch business addresses easily with Stable

Form 8822-B allows businesses to update their mailing addresses with the IRS. This facilitates seamless correspondence between both parties, so make sure you file it promptly. You should also be careful when filling out and submitting your form to avoid errors that could cause delays. 

Stable makes it easy for business owners to change and update their mailing addresses by providing expert guidance. We'll walk you through the transition process to make sure you're doing everything correctly. We can also provide a permanent business mailbox, so you never have to worry about address changes again. 

Considering changing your business mailing address? Contact Stable for a simplified process!

A virtual address + mailroom for businesses
Learn More

Get 50% off our Grow plan

Get a special discount on our virtual address + mailroom sent to your inbox
Thank you! We'll email you soon with the referral code.
Oops! Something went wrong while submitting the form.