Federal Change of Address or Responsible Party - Business

Change of Address or Responsible Party - Business
Form 8822-B (Rev. December 2019)
8822-B

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. 1545-1163

Before you begin: If you are also changing your home address, use Form 8822 to report that change.
If you are a tax-exempt organization (see instructions), check here
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, 5500-EZ, etc.)

3

Business location

4a

Business name

5

Old 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

6

Foreign province/county

Employer identification number

Foreign postal code

New 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

7

4b

Foreign province/county

Foreign postal code

New 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

8

New responsible party’s name

9

New responsible party’s SSN, ITIN, or EIN. (CAUTION: YOU MUST REFER TO THE INSTRUCTIONS FOR FORM SS-4 TO SEE WHO MAY USE AN EIN.)

10

Signature. 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) ▶

▲▲

Sign
Here

Signature of owner, officer, or representative

Date

Title

Where To File
Send this form to the address shown here that applies to you.
IF your old business address was in . . .

THEN use this address . . .

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

Internal Revenue Service
Kansas City, MO 64999

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

Internal Revenue Service
Ogden, UT 84201-0023

For Privacy Act and Paperwork Reduction Act Notice, see back of form.

Cat. No. 57465H

Form 8822-B (Rev. 12-2019)

Form 8822-B (Rev. 12-2019)

Page

Future Developments

Responsible Party

Information about any future
developments affecting Form 8822-B
(such as legislation enacted after we
release it) will be posted at www.irs.gov/
Form8822B.

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
301.6109-1(d)(2)(ii). See Form SS-4,
Application for Employer Identification
Number, and its instructions, for
guidance about who can be a
“responsible party” for line 8 and which
identification number to enter for line 9.

Purpose of Form
Use Form 8822-B to notify the Internal
Revenue Service if you changed your
business mailing address, your business
location, or the identity of your
responsible party. Also, any entities that
change their address or identity of their
responsible party must file Form 8822-B,
whether or not they are engaged in a
trade or business. If you are a
representative signing for the taxpayer,
attach to Form 8822-B a copy of your
power of attorney. Generally, it takes 4
to 6 weeks to process your address or
responsible party change.
Changing both home and business
addresses? Use Form 8822 to change
your home address.

Tax-Exempt Organizations
Check the box if you are a tax-exempt
organization. See Pub. 557, Tax-Exempt
Status for Your Organization, for details.

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.

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
signing on behalf of the
taxpayer, you must attach to
CAUTION Form 8822-B a copy of your
power of attorney. To do this, you can
use Form 2848. The Internal Revenue
Service will not complete an address or
responsible party change from an
“unauthorized” third party.

!
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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,

2

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,
IR-6526, Washington, DC 20224. Don’t
send the form to this office.