Article Guide
When it comes to managing your tax obligations, the IRS 8822-B form plays a crucial role in ensuring that the Internal Revenue Service has your current business address. Businesses often change their physical location or mailing address for various reasons, and failing to inform the IRS can lead to important tax documents being sent to the wrong place. This form specifically targets entities like corporations, partnerships, and LLCs to update their address or any responsible party's information with the IRS. Additionally, it is essential for compliance; if you have made modifications to your business structure or moved operations, promptly submitting the IRS 8822-B form can prevent potential miscommunications or penalties. The process of filling out this form is straightforward, requiring basic information about your business and the necessary signatures for verification. Who submits this form and when plays a significant role in maintaining transparent and effective communication with the IRS, ultimately helping your business stay on track with its tax responsibilities.
Form Sample
Form
(Rev. December 2019)
Department of the Treasury
Internal Revenue Service
Change of Address or Responsible Party — Business
Please type or print.
See instructions on back. Do not attach this form to your return. Go to www.irs.gov/Form8822B for the latest information.
OMB No.
Before you begin: If you are also changing your home address, use Form 8822 to report that change.
If you are a
Check all boxes this change affects.
1 
Employment, excise, income, and other business returns (Forms 720, 940, 941, 990, 1041, 1065, 1120, etc.)
2
Employee plan returns (Forms 5500,
3
Business location
4a Business name
4b Employer identification number
5Old mailing address (no., street, room or suite no., city or town, state, and ZIP code). If a P.O. box, see instructions. If foreign address, also complete spaces below, see instructions.
Foreign country name
Foreign province/county
Foreign postal code
6New mailing address (no., street, room or suite no., city or town, state, and ZIP code). If a P.O. box, see instructions. If foreign address, also complete spaces below, see instructions.
Foreign country name
Foreign province/county
Foreign postal code
7New business location (no., street, room or suite no., city or town, state, and ZIP code). If a foreign address, also complete spaces below, see instructions.
Foreign country name
Foreign province/county
Foreign postal code
8New responsible party’s name
9New responsible party’s SSN, ITIN, or EIN. (CAUTION: YOU MUST REFER TO THE INSTRUCTIONS FOR FORM
10Signature. Under penalties of perjury, I declare that I have examined this application, and to the best of my knowledge and belief, it is true, correct, and complete. Daytime telephone number of person to contact (optional)
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Signature of owner, officer, or representative |
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Where To File
Send this form to the address shown here that applies to you.
IF your 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, Wisconsin
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, any place outside the United States
Date
THEN use this address . . .
Internal Revenue Service Kansas City, MO 64999
Internal Revenue Service Ogden, UT
For Privacy Act and Paperwork Reduction Act Notice, see back of form. |
Cat. No. 57465H |
Form |
Form |
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Future Developments
Information about any future developments affecting Form
Purpose of Form
Use Form
Changing both home and business addresses? Use Form 8822 to change your home address.
Check the box if you are a
Addresses
Be sure to include any apartment, room, or suite number in the space provided.
P.O. Box
Enter your box number instead of your street address only if your post office does not deliver mail to your street address.
Foreign Address
Follow the country’s practice for entering the postal code. Please do not abbreviate the country name.
“In Care of” Address
If you receive your mail in care of a third party (such as an accountant or attorney), enter “C/O” followed by the third party’s name and street address or P.O. box.
Responsible Party
Any entity with an EIN is required to report a change in its “responsible party” on lines 8 and 9 within 60 days of the change. See Regulations section
Signature
An officer, owner, general partner or LLC member manager, plan administrator, fiduciary, or an authorized representative must sign. An officer is the president, vice president, treasurer, chief accounting officer, etc.
If you are a representative F! signing on behalf of the
taxpayer, you must attach to CAUTION Form
Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. Our legal right to ask for information is Internal Revenue Code sections 6001 and 6011, which require you to file a statement with us for any tax for which you are liable. Section 6109 requires that you provide your identifying number on what you file. This is so we know who you are, and can process your form and other papers.
Generally, tax returns and return information are confidential, as required by section 6103. However, we may give the information to the Department of Justice and to other federal agencies, as provided by law. We may give it to cities,
states, the District of Columbia, and U.S. commonwealths or possessions to carry out their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.
If you are an entity with an EIN and your responsible party has changed, use of this form is mandatory. Otherwise, use of this form is voluntary. You will not be subject to penalties for failure to file this form. However, if you fail to provide the IRS with your current mailing address or the identity of your responsible party, you may not receive a notice of deficiency or a notice of demand for tax. Despite the failure to receive such notices, penalties and interest will continue to accrue on any tax deficiencies.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is 18 minutes.
Comments. You can send us comments from www.irs.gov/FormComments. Or you can write to the Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW,
Document Specifications
| Fact Name | Description |
|---|---|
| Purpose | The IRS Form 8822-B is used to notify the IRS of a change in business address or a responsible party for the business. |
| Who Must File | Any business entity that changes its mailing address or its responsible party must file this form. |
| Filing Deadline | The form should be filed within 60 days of the address change or change in responsible party. |
| Where to File | Mail the completed form to the appropriate address based on the location of the business. |
| State-Specific Forms | Some states may have their own forms for notifying state agencies of similar changes. Check local laws for specific requirements. |
| Responsible Party Definition | The responsible party is designated as the individual or entity that has control over the business. |
| Use of Form | This form is strictly for informational purposes and does not affect tax liability. |
| E-Filing Availability | As of October 2023, the IRS does not allow electronic submission for Form 8822-B; it must be mailed. |
| Form Revision Date | The IRS periodically updates the form, so always use the latest version from the IRS website. |
Steps to Filling Out IRS 8822-B
Completing the IRS 8822-B form will help ensure that your business's address information is accurately updated. Follow the steps below to fill it out correctly.
- Gather necessary information, including your Entity Name, Employer Identification Number (EIN), and any relevant addresses.
- Download or print the IRS 8822-B form from the IRS website.
- In the top section of the form, provide the name of the business entity as registered with the IRS.
- Enter the EIN assigned to your business in the designated box.
- Complete the address field with your business's previous mailing address. Ensure it's accurate to avoid confusion.
- In the next section, fill in your new mailing address where you want future correspondence sent. Double-check for any typos.
- If applicable, indicate if this change pertains to corporate offices or additional business locations.
- Sign and date the form. As the authorized person, make sure to write your title if necessary.
- Send the completed form to the appropriate address indicated in the instructions on the form.
More About IRS 8822-B
What is the IRS Form 8822-B?
The IRS Form 8822-B is used to notify the Internal Revenue Service of changes in a business's address or responsible party. This form is crucial for ensuring that the IRS has the correct information on file, which helps maintain effective communication regarding your business tax matters. Any updates related to a business's physical location or its designated responsible party should be reported through this form.
Who is required to file Form 8822-B?
Any business entity that has changed its address or its responsible party should file Form 8822-B. This includes corporations, partnerships, and limited liability companies, among others. It is particularly important for entities that have registered with the IRS and are receiving tax-related correspondence. Keeping the IRS informed aids in preventing any potential miscommunication regarding tax obligations.
When should I file Form 8822-B?
You should file Form 8822-B as soon as you experience a change in either your business address or responsible party. Timely submission helps to ensure that all future correspondence from the IRS reaches you without delay. The IRS recommends that businesses submit this form within 60 days of the change to avoid issues with tax notifications.
How do I fill out Form 8822-B?
Filling out Form 8822-B is straightforward. Start by providing your business's name and employer identification number (EIN). Then indicate the old address along with the new address. If applicable, specify the details for the responsible party, including their name and identifying information. Clear instructions are included on the form itself, minimizing confusion during the process.
Is there a deadline for submitting Form 8822-B?
While Form 8822-B can be submitted at any time after a change occurs, the IRS encourages businesses to file it within 60 days of the change. This prompt action helps eliminate potential lapses in communication regarding tax responsibilities. It is also beneficial to keep a copy of the submitted form for your records.
Where do I send Form 8822-B once it's completed?
Once you have completed Form 8822-B, submit it to the appropriate IRS address listed in the form instructions. There are different mailing addresses based on whether the business is located in the United States or abroad. Ensuring that you send it to the correct location guarantees timely processing of your information.
Common mistakes
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Incorrect Address Information: Ensure that the address you provide is complete and accurate. A missing apartment number or incorrect zip code can lead to delays in processing.
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Missing Signatures: Each form must be signed by an authorized person. Forgetting to sign can result in rejection of the application.
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Failure to Notify of Changes: If you've changed your business name or structure, ensure that these changes are reflected on the form. Not updating this information can create complications.
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Using Old Form Versions: Always check that you are using the most current version of the IRS 8822-B form. Forms updated by the IRS may have different requirements.
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Neglecting to Include all Required Information: Each section of the form must be completed as required. Missing details can lead to processing delays.
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Ignoring Submission Guidelines: Pay attention to how and where to submit the form. Not following these guidelines may lead to your form being returned or lost.
Documents used along the form
The IRS 8822-B form is essential for businesses that need to notify the IRS of changes to their responsible party or business address. However, several other forms and documents often accompany this form to ensure compliance with various regulations. Understanding these documents is crucial for a smooth filing process and to avoid any potential issues.
- Form SS-4: This form is used to apply for an Employer Identification Number (EIN). An EIN is necessary for businesses that have employees or operate as partnerships or corporations.
- Form 1065: Partnership Return of Income, essential for partnerships to report income, deductions, gains, and losses. It is critical for maintaining compliance with IRS requirements for partnership entities.
- Form 1120: This is the U.S. Corporation Income Tax Return. Corporations must file this annually to report income, gains, losses, and deductions.
- Form 941: This is the Employer's Quarterly Federal Tax Return, used by businesses to report income taxes, Social Security tax, or Medicare tax withheld from employees' paychecks.
- Form W-9: The Request for Taxpayer Identification Number and Certification form is often requested by businesses to obtain TINs from contractors or vendors for tax reporting purposes.
- Form 8802: The Application for United States Residency Certification, which some businesses may need if they are seeking tax treaty benefits in foreign countries.
- Form 941-X: This form is used to correct errors on Form 941. If discrepancies arise, timely submission helps prevent penalties and interest from accruing.
Filing the IRS 8822-B form along with the relevant accompanying documents can safeguard your business from potential compliance issues. Always ensure that you gather and complete these forms accurately to maintain smooth operations and uphold your legal obligations. Consider consulting with a tax professional if you have any questions regarding the process.
Similar forms
The IRS Form 4506-T allows taxpayers to request a transcript of their tax return. Similar to the IRS 8822-B, it serves administrative purposes, enabling individuals or businesses to obtain important tax information. This document can help with verifying income for loans or financial institutions, making it a valuable tool for financial management.
Form 8822- B is also comparable to Form 1099, which reports income other than wages. Both forms are used for tax reporting purposes. While the IRS 8822-B updates addresses and responsible parties, the 1099 serves to report various types of payments, ensuring that all income is documented and reported correctly to the IRS.
The W-9 form, which requests the Taxpayer Identification Number and certification, holds similarities as well. It is used to provide accuracy in tax reporting. Both forms emphasize the importance of correct and up-to-date information. The W-9 helps businesses identify individuals for tax purposes, just as the IRS 8822-B updates information regarding a business’s responsible parties.
Form 940 is used to file for federal unemployment tax, making it comparable in its role for specific business functions. Just as the IRS 8822-B updates the information of responsible individuals in a business entity, Form 940 helps keep track of unemployment tax liability. Both forms play a role in ensuring compliance with federal tax regulations.
The IRS Form 941 reports payroll taxes. Like the IRS 8822-B, it aims to provide clear information to the IRS, ensuring accurate records. Both forms are necessary for business compliance, but while the 8822-B focuses on changes in information, Form 941 manages ongoing tax responsibilities concerning employee wages.
Form 1065 is used by partnerships to report income and deductions. It shares a purpose with the IRS 8822-B by ensuring that correct information reaches the IRS. While one updates party information, the other focuses on financial data. Accurate reporting is essential in both cases, and they help maintain the integrity of the tax system.
Form 1040 is an individual income tax return document. Like the IRS 8822-B, it is essential for filing and maintaining updated tax records with the IRS. While the 1040 addresses individual tax obligations, the IRS 8822-B helps to ensure relevant information about individuals or entities is complete and accurate for compliance purposes.
The IRS Form 8862 is used to claim the Earned Income Credit after it was previously disallowed. It is similar to the IRS 8822-B in that it helps address specific issues with tax returns. Both forms serve to clarify taxpayer information—Form 8862 by rectifying a disallowance situation, and the IRS 8822-B by updating responsible party information to ensure proper claims going forward.
Form 8832 is the entity classification election form, which allows an eligible entity to choose its federal tax classification. It relates closely to the IRS 8822-B as it involves changes to an entity’s status. Both forms provide crucial updates that help clarify the relationships and responsibilities concerning tax matters in the eyes of the IRS.
Finally, the IRS Form 9465 is used to apply for a payment plan. This form is necessary for taxpayers who need to manage their tax liabilities over time. Like the IRS 8822-B, it helps facilitate communication with the IRS regarding a taxpayer's status and needs, ensuring all parties are informed and can act accordingly on financial matters.
Dos and Don'ts
Completing the IRS 8822-B form, which is used to notify the IRS of a change in business address or responsible party, requires careful attention to detail. Here are four important dos and don'ts to keep in mind:
- Do ensure that you have your business information ready. This includes the legal name, Employer Identification Number (EIN), and the previous address.
- Do fill out the form completely. Incomplete forms can lead to processing delays.
- Don't forget to sign and date the form. An unsigned submission is considered invalid.
- Don't submit the form if you aren't the authorized person. Only designated parties should make notifications to the IRS.
By following these simple guidelines, you can help ensure that your information is processed smoothly and accurately.
Misconceptions
The IRS 8822-B form is often misunderstood, leading to confusion among taxpayers. Below are some common misconceptions related to this form.
- Misconception 1: The form is only for businesses.
- Misconception 2: It must be filed annually.
- Misconception 3: Filing this form guarantees that the IRS updates the information immediately.
- Misconception 4: The form is not necessary if you update your address with the post office.
This is not true. While the IRS 8822-B is primarily used by businesses to update their address or responsible party information, it can also apply to individuals who need to report similar changes, especially when they are involved in business activities.
This is misleading. The IRS 8822-B form should be filed only when there is a change in address or responsible party. There is no requirement to file it on a regular schedule every year.
While filing the form prompts the IRS to update their records, it does not guarantee immediate processing. It can take time for the IRS to process the changes, and taxpayers may not receive a confirmation right away.
This is a common error. Updating your address with the post office does not inform the IRS of your address change. Completing the IRS 8822-B is essential to ensure that your tax information is current and accurate.
Key takeaways
The IRS 8822-B form is an essential document for keeping your tax records updated. Here are some key takeaways to consider when filling it out and using it:
- Purpose: This form is designed for changing your business address or the responsible party for your business, ensuring that the IRS has your current information.
- Timeliness: Submit the form as soon as your address or responsible party changes. This helps avoid mishaps with your tax correspondence.
- Details Required: The form requires specific information, including your previous and new addresses, as well as details of the business entity involved.
- Submission Method: You can submit the completed form through the mail. Ensure you have the correct mailing address to avoid delays.