Form 8822-B - Change of Address or Responsible Party — Business
Business Change of Address
Department of the Treasury — Internal Revenue Service
Business Information
Business name: [Business Name] EIN: [EIN]
Responsible party: [Responsible Party] SSN/EIN: [RP SSN]
Old Mailing Address
[Old Address], [Old City], [Old State] [Old ZIP]
New Mailing Address
[New Address], [New City], [New State] [New ZIP]
Sign Here
Under penalties of perjury, I declare that I am authorized to sign for this business and this form is correct and complete.
Party 1
________________
Signature
Date: ________________
Party 2
________________
Signature
Date: ________________
What Is a Form 8822-B - Change of Address or Responsible Party — Business?
A Form 8822-B - Change of Address or Responsible Party — Business in the United States organises the details a party must supply for the purpose it serves.
The "responsible party" is the individual who has a level of control over, or entitlement to, the funds or assets of the business entity. For corporations, this is typically the principal officer. For partnerships, it is the general partner. For LLCs, it is a managing member or authorized person. For sole proprietorships with an EIN, it is the owner. The responsible party must be a natural person — not another business entity.
Form 8822-B is separate from Form 8822, which handles personal address changes for individual taxpayers. The business version specifically covers entities that file employment tax returns (Forms 940, 941, 943, 944), excise tax returns, partnership returns (Form 1065), corporate returns (Form 1120 series), and other business returns associated with an EIN. The form is submitted by mail to the IRS office designated for the entity's state, and processing typically takes 4-6 weeks.
When Do You Need a Form 8822-B - Change of Address or Responsible Party — Business?
Form 8822-B must be filed within 60 days whenever the responsible party for a business EIN changes. Common triggers include a change in corporate officers (new CEO, president, or treasurer takes control), a new general partner assuming management of a partnership, a change in managing member of an LLC, acquisition of a business where new ownership takes over, and death or incapacity of the previous responsible party.
Address changes require filing whenever the business relocates to a new mailing address, opens a new principal office, changes its registered agent address, or consolidates operations to a different location. Seasonal businesses that use different addresses at different times of year should file when their primary mailing address changes.
Failing to file Form 8822-B has serious consequences. The IRS may send critical notices — including audit letters, penalty assessments, and balance due notices — to the old address, and the business may not receive them in time to respond. Under IRC Section 6212, the IRS satisfies its mailing requirement by sending notices to the last known address on file, meaning the business could lose appeal rights simply because it failed to update its address. Additionally, failing to update the responsible party can delay EIN-related requests and create complications with banking, licensing, and state filings.
What to Include in Your Form 8822-B - Change of Address or Responsible Party — Business
Form 8822-B requires the business name, EIN, and the entity type (sole proprietorship, partnership, corporation, LLC, trust, or other). The old business mailing address and the new business mailing address must both be provided to confirm the IRS can match and update its records accurately.
For responsible party changes, the form requires the name and SSN (or ITIN) of both the previous responsible party and the new responsible party. The new responsible party must be a natural person with a valid taxpayer identification number. The effective date of the change must be specified, as the 60-day filing deadline runs from this date.
The form includes checkboxes for the types of returns the business files — employment taxes, excise taxes, partnership returns, corporate returns, and others. This ensures the address update propagates to all relevant IRS systems, as different return types may be processed by different IRS service centers. The form must be signed by an authorized individual — typically a corporate officer, general partner, or the sole proprietor. A paid preparer may also sign if authorized.
Businesses should retain a copy of the filed form and consider sending it via certified mail with return receipt requested for proof of filing. Some states also require separate notification of address or registered agent changes with the Secretary of State's office, so businesses should coordinate federal and state filings.
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Reference this free template in an article, syllabus, or research note:
Forms Legal. (2026). Form 8822-B - Change of Address or Responsible Party — Business (United States) [Legal document template]. Forms Legal. https://forms-legal.com/usa/government/tax-forms/form-8822-b
"Form 8822-B - Change of Address or Responsible Party — Business (United States)." Forms Legal, 2026, https://forms-legal.com/usa/government/tax-forms/form-8822-b.
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title = {Form 8822-B - Change of Address or Responsible Party — Business (United States)},
year = {2026},
howpublished = {\url{https://forms-legal.com/usa/government/tax-forms/form-8822-b}},
note = {Free legal document template. Based on Internal Revenue Code (26 U.S.C.)}
}Frequently Asked Questions
Form 8822-B, Change of Address or Responsible Party for Business, is the IRS form businesses use to update their mailing address, business location, or the identity of their responsible party. Any business with an Employer Identification Number must file Form 8822-B to report a change in the responsible party, and businesses use it to notify the IRS of a new business address or location. The responsible party is the individual who controls or manages the entity and its funds, and the IRS requires the entity to keep this information current. Filing the form ensures the IRS sends notices, refunds, and other correspondence to the correct business address and has accurate records of who is responsible for the entity. Because IRS notices carry deadlines and the responsible-party update is mandatory within a set time, businesses should file Form 8822-B promptly after any change to their address, location, or responsible party to keep their records accurate and avoid missed correspondence.
A business must report a change in its responsible party to the IRS using Form 8822-B within 60 days of the change. The responsible party is the person who ultimately owns or controls the entity or exercises effective control over it and its assets, and the IRS requires accurate, current information about this individual for every entity with an Employer Identification Number. When the responsible party changes, such as when ownership or management shifts, the entity files Form 8822-B reporting the new responsible party's name and taxpayer identification number within the 60-day window. This requirement applies even if the business address has not changed. Keeping the responsible-party information current helps the IRS contact the correct person about the entity's tax matters. Because the 60-day deadline is specific and the information is mandatory, businesses should track changes in their responsible party and file Form 8822-B promptly when one occurs, separate from any address change.
A business changes its address with the IRS by completing Form 8822-B with the entity's name, Employer Identification Number, old address, new mailing address or business location, and signature of an authorized person, then mailing it to the IRS address in the instructions. There is no fee. The form lets a business update its mailing address, the physical location of the business, and the responsible party in one filing when those change together. Allowing several weeks for processing is prudent. A business should also update its address with its state tax agency and other authorities, since Form 8822-B only updates federal IRS records. Putting a new address on a business tax return also updates the record going forward, but Form 8822-B is the way to notify the IRS between filings or to report a responsible-party change. Because accurate address information ensures the business receives time-sensitive IRS notices, filing Form 8822-B promptly after a move keeps correspondence on track.
The difference between Form 8822-B and Form 8822 is that Form 8822-B is for businesses and Form 8822 is for individuals. A business with an Employer Identification Number uses Form 8822-B to change its business mailing address, business location, or responsible party, and the responsible-party change must be reported within 60 days. An individual uses Form 8822 to change their personal home mailing address. A sole proprietor whose personal address changes uses Form 8822, but if the change concerns the business address or responsible party of an entity, Form 8822-B applies. Some situations may require filing both, such as a business owner who moves their home and their business. Because the IRS maintains separate records for individuals and business entities, and only Form 8822-B carries the responsible-party reporting requirement, you should use the form that matches the change. Choosing the correct form ensures both personal and business IRS correspondence reach the right address.
The responsible party reported on Form 8822-B is the individual who has a level of control over, or entitlement to, the funds or assets of the entity and who can direct the entity and the disposition of its funds. For most entities, this is the true principal officer, general partner, owner, or managing member, rather than a nominee or an agent. The IRS uses the responsible-party information to identify a real person accountable for the entity's tax matters, which is why it must be a natural person with a taxpayer identification number, not another entity in most cases. When the person who holds this role changes, the entity must file Form 8822-B within 60 days to report the new responsible party. Because the designation is meant to reflect actual control, businesses should identify the individual who genuinely manages the entity and its funds. Keeping this information accurate and current with Form 8822-B is a mandatory part of maintaining the entity's IRS records.
This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer
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