When must I file Form 8822-B?

Whenever the business mailing address, location or responsible party changes. For a change of responsible party, the instructions say to file within 60 days of the change.

What is a responsible party?

The individual who ultimately owns or controls the entity. The instructions point to Form SS-4 and its instructions for who can be the responsible party and which number to enter.

Do entities that are not doing business need to file it?

Yes. The form says any entity that changes its address or responsible party must file Form 8822-B, whether or not it is engaged in a trade or business.

How long does it take?

The form says it generally takes 4 to 6 weeks to process an address or responsible party change.

Who signs Form 8822-B?

An officer, owner, general partner or LLC member manager, plan administrator, fiduciary or authorized representative. A representative must attach a copy of the power of attorney, for example Form 2848.

Can I fill it in on this site for free?

Filling it in on screen is free. Downloading the completed PDF requires a paid plan, as with every tool on this site. The blank form is always free at irs.gov/Form8822B.

Fill Out Form 8822-B Online: Business Address or Responsible Party

Short answer: Form 8822-B tells the IRS that a business's mailing address, location or responsible party has changed. A change of responsible party must be reported within 60 days. Fill in the business name and EIN, the old and new details, have an authorized person sign, and mail it to the IRS address for the old business address. The blank form is free on irs.gov; you can also fill it on screen here.

PDFConverter2 is an independent website. It is not affiliated with the IRS or any government agency. This guide summarizes the official form (Rev. December 2019) and the instructions on its second page; it is not tax or legal advice.

Who uses it

Any entity with an EIN whose address, location or responsible party changes: corporations, partnerships, LLCs, sole proprietors with an EIN, employee plans, trusts and estates. The form says this applies whether or not the entity is engaged in a trade or business, so dormant entities and holding companies are included. Tax-exempt organizations tick the box at the top.

For your home address, use Form 8822. Moving both means filing both.

Filling in the form

Lines 1–3: tick what the change affects: employment, excise, income and other business returns (Forms 720, 940, 941, 990, 1041, 1065, 1120 and others), employee plan returns (Forms 5500 and 5500-EZ), and the business location.
Lines 4a–4b: business name and EIN.
Lines 5–6: old mailing address and new mailing address.
Line 7: new business location, if it changed.
Lines 8–9: the new responsible party's name and SSN, ITIN or EIN. The form warns to check the Form SS-4 instructions to see who may use an EIN here.

The responsible party and the 60-day rule

The responsible party is the individual who ultimately owns or controls the entity, the same person named on line 7a of Form SS-4 when the EIN was issued. When that person changes, for example after a sale of the business or a new managing member, the instructions say to file Form 8822-B within 60 days. A non-U.S. founder who has no SSN or ITIN follows the SS-4 guidance on what to enter.

Signature

An officer (president, vice president, treasurer, chief accounting officer and similar), owner, general partner or LLC member manager, plan administrator, fiduciary or authorized representative signs, with a title. A representative must attach a copy of the power of attorney, such as Form 2848.

Common mistakes

Using 8822-B for a home address, or 8822 for a business.
Missing the 60-day window after a change of responsible party.
Naming a company as the new responsible party where an individual is required.
Mailing it to the address for the new state. The chart is based on the old business address.
No title next to the signature, or no power of attorney attached for a representative.

Where to send it and what happens next

Mail the form to the IRS address in the chart on page 2 that matches your old business address; the chart splits the states between Kansas City, MO and Ogden, UT. Do not attach it to a return. Processing generally takes 4 to 6 weeks. Keep a copy with the company records.

Form 8822: change of home mailing address.
Form SS-4: the EIN application that first named the responsible party.
Form 2848: power of attorney for a representative who signs for the business.

Filling it here

Press Fill out the form at the top of this page to open the official IRS PDF in our editor, in a new window. Tick the boxes, fill the old and new details, sign with a title, and print it for mailing. Filling is free. Downloading the completed PDF requires a paid plan, the same as our other tools. Files are processed in memory and are not stored beyond the short window described in our privacy policy.