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Federal Change of Address or Responsible Party - Business
Extracted from PDF file 2023-federal-form-8822-b.pdf, last modified June 2020Change of Address or Responsible Party - Business
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. ! ▲ 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.
Form 8822-B (Rev. December 2019)
More about the Federal Form 8822-B Corporate Income Tax TY 2023
We last updated the Change of Address or Responsible Party - Business in February 2024, so this is the latest version of Form 8822-B, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 8822-B directly from TaxFormFinder. You can print other Federal tax forms here.
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TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form 1040 | U.S. Individual Income Tax Return |
| 1040 (Schedule B) | Interest and Ordinary Dividends |
| Form W-3 | Transmittal of Wage and Tax Statements |
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View all 775 Federal Income Tax Forms
Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8822-B from the Internal Revenue Service in February 2024.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Federal Form 8822-B
We have a total of thirteen past-year versions of Form 8822-B in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 8822-B
Form 8822-B (Rev. December 2019)
2022 Form 8822-B
Form 8822-B (Rev. December 2019)
2021 Form 8822-B
Form 8822-B (Rev. December 2019)
2020 Form 8822-B
Form 8822-B (Rev. December 2019)
2019 Form 8822-B
Form 8822-B (Rev. February 2018)
2018 Form 8822-B
Form 8822-B (Rev. February 2018)
2017 Form 8822-B
Form 8822-B (Rev. October 2014)
2016 Form 8822-B
Form 8822-B (Rev. October 2014)
2015 Form 8822-B
Form 8822-B (Rev. October 2014)
2014 Form 8822-B
Form 8822-B (Rev. October 2014)
2013 Form 8822-B
Form 8822-B (Rev. August 2013)
2012 Form 8822-B
Form 8822-B (Rev. January 2012)
2011 Form 8822-B
Form 8822-B (Rev. January 2012)
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