Form 8822-B - Change of Address or Responsible Party - Business

What the form is

Form 8822-B, Change of Address or Responsible Party, Business, is the IRS form a business or other entity uses to report a new mailing address, a new business location, or a change in who the entity's "responsible party" is. The IRS defines the responsible party as the person who controls, manages, or directs the entity and its funds, the same person named on line 7a of Form SS-4 when the entity first applied for its Employer Identification Number (EIN). Unlike Form 8822, which covers a taxpayer's home address, Form 8822-B is strictly for business returns and entity records.

Who typically needs it

Any entity that holds an EIN, corporations, partnerships, LLCs, trusts, estates, and tax-exempt organizations, must file this form when its mailing address, business location, or responsible party changes. The IRS makes the responsible-party update mandatory: once that person changes, the entity has 60 days to report it. Reporting a plain address change with no responsible-party change is voluntary, but it keeps notices and refunds from being misdirected. A business that is only moving its owner's personal address, not the business itself, should use Form 8822 instead.

What you need before you start

• The entity's legal name and Employer Identification Number (EIN)
• The old mailing address, business location, or responsible party on file with the IRS
• The new mailing address and, if it changed, the new business location, including foreign country, province, and postal code if applicable
• The new responsible party's full name and their SSN, ITIN, or EIN
• A copy of Form 2848, Power of Attorney, if someone other than an officer, owner, or authorized representative is signing on the entity's behalf

How to fill it out online with PDF Editify

Open the Form 8822-B page and click "Fill Template Now" to load the form in our online PDF fill editor with every field already mapped, so you can click into each box and type instead of printing a blank copy.

If the entity is tax-exempt, check that box first. Then check every box under "Check all boxes this change affects": box 1 for employment, excise, income, or other business returns (Forms 720, 940, 941, 990, 1041, 1065, 1120, and similar), box 2 for employee plan returns (Forms 5500, 5500-EZ), and box 3 for a change in business location. Enter the business name and EIN on lines 4a and 4b. Line 5 is the old mailing address on file, with separate boxes for a foreign country name, province or county, and postal code if it applies. Line 6 is the new mailing address, and line 7 is the new business location if that also changed, each with the same foreign-address fields. Fill lines 8 and 9 only if the responsible party changed: enter the new responsible party's full name and their SSN, ITIN, or EIN. Line 10 is the signature block, with an optional daytime phone number for the IRS to reach the signer.

Signing and where to submit

An officer, owner, general partner, LLC member manager, plan administrator, fiduciary, or authorized representative must sign and date the form. Add your signature with our PDF signing tool by drawing it, typing it, or uploading an image, then fill in the title and date fields next to it. If a representative is signing instead of an officer or owner, attach a copy of Form 2848 to the submission. Mail the completed form to the IRS address shown on the form for the entity's old business address: Internal Revenue Service, Kansas City, MO 64999, for the states listed in the left column, or Internal Revenue Service, Ogden, UT 84201-0023, for the states in the right column and any address outside the United States. Do not attach Form 8822-B to a tax return, send it as a standalone mailing.

Deadlines and fees

There is no filing fee for Form 8822-B. There is no fixed annual due date either, but an entity with an EIN is required to report a change in its responsible party within 60 days of the change, under Treasury Regulations section 301.6109-1(d)(2)(ii). The IRS states it generally takes 4 to 6 weeks to process an address or responsible-party change (source: Form 8822-B instructions, Rev. December 2019, IRS.gov, checked October 9, 2026).

Common mistakes

The most frequent errors are leaving lines 8 and 9 blank when the responsible party has in fact changed, which is the one update the IRS treats as mandatory, and checking box 3 for a business location change without also completing line 7. Filers also forget the foreign country, province, and postal code fields when the old or new address is outside the United States, mail the form to the office matching their new address instead of their old one, or forget to attach Form 2848 when someone other than an officer or owner signs. Finally, some businesses send this form in with their tax return, when it must be mailed separately to the address shown on the form.