Form 8822-B is the IRS form a business uses to report a new mailing address, a new business location or a change in its responsible party. If your business has an EIN and its responsible party changes, you must file it within 60 days of the change.
It's a one-page form, but the responsible party part is the bit that's easy to miss. Sell a stake, swap directors or hand over an LLC, and the IRS expects to hear about it.
What Form 8822-B covers
| Change | Use Form 8822-B? |
|---|---|
| New business mailing address | Yes |
| New business location | Yes |
| New responsible party for an entity with an EIN | Yes, and it's mandatory within 60 days |
| Change of your home address | No, use Form 8822 |
The IRS also says any entity that changes its address or responsible party must file Form 8822-B whether or not it's engaged in a trade or business, so a dormant LLC isn't off the hook.
Who counts as the responsible party
The Form SS-4 instructions define the responsible party as the person who ultimately owns or controls the entity, or who exercises ultimate effective control over it. Unless the entity is a government body, the responsible party must be an individual, a real person, not another company. That's the insight that catches holding-company structures: you can't list the parent company as the responsible party.
So when a founder leaves, a business is sold or control passes to a new owner, the responsible party has usually changed, and the 60-day clock starts.
The 60-day rule and what happens if you miss it
Here's the odd part. The form says that if you're an entity with an EIN and your responsible party has changed, filing the form is mandatory, but it also says you won't be subject to penalties for failing to file it. The risk is indirect: if the IRS doesn't have your current address or responsible party, you may not receive a notice of deficiency or a notice of demand for tax, and penalties and interest keep running on any tax you owe anyway.
In plain terms, skipping it means you could miss the one letter that would have let you fix a problem cheaply.
How to fill it in
- Tick the boxes for the returns this change affects, such as employment, income and other business returns, or employee plan returns.
- Enter the business name and EIN.
- Give the old mailing address and the new one, including any suite or room number.
- If the location changed, add the new business location.
- For a new responsible party, enter their name and their SSN, ITIN or EIN, checking the SS-4 instructions on who may use an EIN.
- Sign it. An officer, owner, general partner or LLC member manager, plan administrator, fiduciary or authorised representative can sign.
If a representative signs for you, attach a copy of their power of attorney, for example Form 2848. The IRS says it won't make an address or responsible party change requested by an unauthorised third party.
Address details the IRS is fussy about
- Include any apartment, room or suite number in the space provided.
- Only use a P.O. box instead of a street address if your post office doesn't deliver to the street address.
- For a foreign address, follow that country's practice for the postal code and don't abbreviate the country name.
- If your mail goes to an accountant or lawyer, enter "C/O" followed by their name and address.
Typical triggers for filing are a move to new premises, switching your mailing address to a bookkeeper's office, a sale of the business, or a new managing member or principal officer taking control. If two of those happen together, you can report them on one form.
Where to send it
| If your old business address was in | Send it to |
|---|---|
| Connecticut, Delaware, DC, 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, Wisconsin | Internal Revenue Service, Kansas City, MO |
| 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 anywhere outside the United States | Internal Revenue Service, Ogden, UT |
The form says not to attach it to your tax return. Send it on its own to the address that matches your old business address.
How long it takes
The IRS says it generally takes 4 to 6 weeks to process an address or responsible party change. If you're expecting important letters in that window, keep an eye on mail at the old address too. Changing both home and business addresses? File Form 8822 for the home address as well.
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My verdict
Form 8822-B takes minutes, and there's no penalty for missing it, which is exactly why it gets forgotten. Put it on the checklist for every move, sale or change of control, file it inside 60 days, and you won't miss the IRS letter that matters.
Frequently asked questions
What is Form 8822-B used for?
To tell the IRS about a new business mailing address, a new business location or a change in the responsible party of an entity with an EIN.
What's the deadline to report a new responsible party?
Within 60 days of the change, for any entity with an EIN.
Is there a penalty for not filing Form 8822-B?
The form says you won't be penalised for not filing it, but you may miss IRS notices, while penalties and interest keep accruing on any tax owed.
Can the responsible party be a company?
Not usually. The SS-4 instructions say the responsible party must be an individual unless the applicant is a government entity.
Can I file Form 8822-B with my tax return?
No. The form says not to attach it to your return; send it separately to the address listed for your old business location.
How long does Form 8822-B take to process?
The IRS says it generally takes 4 to 6 weeks.
Do I need Form 8822-B if I only moved home?
No. A home address change goes on Form 8822. Form 8822-B is for business addresses, business locations and responsible party changes.
