Form 8822-B: Change of Address or Responsible Party (Business)
Form 8822-B is the IRS form for telling the IRS that a business changed its mailing address, its business location or its responsible party. Form 8822-B (Rev. December 2019) says 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, and it sends the form to Internal Revenue Service, Kansas City, MO 64999 or Ogden, UT 84201-0023, depending on where the old business address was.
Maintained by Archie Chang · Sources checked against IRS text on November 2, 2026 · Methodology & sources
What Form 8822-B does
The IRS About Form 8822-B page and the form itself describe its purpose like this:
“Use Form 8822-B to notify the Internal Revenue Service if you changed: Business mailing address. Business location. Identity of your responsible party.”
“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.”
The top of the form points individuals to a different form, and says where the form does not go:
“Before you begin: If you are also changing your home address, use Form 8822 to report that change.”
“Do not attach this form to your return.”
Who files, and the responsible-party deadline
The form’s privacy notice separates the entities that must use the form from everyone else:
“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.”
The deadline for a change of responsible party is stated in the form’s Responsible Party paragraph and on the IRS About Form 8822-B page:
“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.”
“Note: Changes in responsible parties must be reported to the IRS within 60 days.”
The deadline is given as a number of days. This page does not turn it into a calendar date for any particular change.
Form 8822-B (Rev. December 2019) does not say what happens when the 60th day falls on a Saturday, Sunday or legal holiday.
Where to file Form 8822-B
The form prints two addresses, chosen by where the old business address was. The state lists and the addresses below are the printed cells of the Where To File table, row by row.
| 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 |
The form has these rules for the address lines that go on it:
“Enter your box number instead of your street address only if your post office does not deliver mail to your street address.”
Form 8822-B line by line
Lines 1 to 3 are the boxes to check for what the change affects, lines 4a to 7 hold the business name, EIN and addresses, lines 8 and 9 are for the responsible party, and line 10 is the signature. The text is the form’s own wording:
| Line | Printed on the form |
|---|---|
| 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 |
| 4b | Employer identification number |
| 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. |
| 6 | 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. |
| 7 | 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. |
| 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. |
The form also has a box for tax-exempt organizations:
“Check the box if you are a tax-exempt organization. See Pub. 557, Tax-Exempt Status for Your Organization, for details.”
Who signs, representatives and processing time
“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 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.”
“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.”
Individuals: Form 8822
Form 8822 is the IRS form for a change of home mailing address. The IRS About Form 8822 page and the form (Rev. February 2021) describe it:
“Use Form 8822 to notify the Internal Revenue Service of a change to your home mailing address.”
“Change of Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns)”
“You can use Form 8822 to notify the Internal Revenue Service if you changed your home mailing address. If this change also affects the mailing address for your children who filed income tax returns, complete and file a separate Form 8822 for each child. If you are a representative signing for the taxpayer, attach to Form 8822 a copy of your power of attorney. Generally, it takes 4 to 6 weeks to process a change of address.”
The two return types that Part I asks about are the boxes on lines 1 and 2:
“1 Individual income tax returns (Forms 1040, 1040-SR, 1040-NR, etc.)”
“2 Gift, estate, or generation-skipping transfer tax returns (Forms 706, 709, etc.)”
Form 8822 and Form 8822-B point to each other for a change of both a home and a business address:
“Changing both home and business addresses? Use Form 8822-B to change your business address.”
“The use of this form is voluntary. However, if you fail to provide the Internal Revenue Service with your current mailing address, you may not receive a notice of deficiency or a notice and demand for tax. Despite the failure to receive such notices, penalties and interest will continue to accrue on the tax deficiencies.”
“The taxpayer, executor, donor, or an authorized representative must sign. If your last return was a joint return, your spouse must also sign (unless you have indicated by checking the box on line 1 that you are establishing a separate residence).”
The first row of the table is the form’s bullet for a box checked on line 2; the other rows are the form’s IF and THEN table for the state of the old home mailing address, in printed order.
| IF | THEN use this address . . . |
|---|---|
| If you checked the box on line 2 | Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0023 |
| Alabama, Arkansas, Delaware, Georgia, Illinois, Indiana, Iowa, Kentucky, Maine, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, North Carolina, Oklahoma, South Carolina, Tennessee, Vermont, Virginia, Wisconsin | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0023 |
| Florida, Louisiana, Mississippi, Texas | Department of the Treasury Internal Revenue Service Austin, TX 73301-0023 |
| Alaska, Arizona, California, Colorado, Connecticut, District of Columbia, Hawaii, Idaho, Kansas, Maryland, Michigan, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oregon, Pennsylvania, Rhode Island, South Dakota, Utah, Washington, West Virginia, Wyoming | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0023 |
| A foreign country, American Samoa, or Puerto Rico (or are excluding income under Internal Revenue Code section 933), or use an APO or FPO address, or file Form 2555, 2555-EZ, or 4563, or are a dual-status alien or non bona fide resident of Guam or the Virgin Islands. | Department of the Treasury Internal Revenue Service Austin, TX 73301-0023 |
| Guam: bona fide residents | Department of Revenue and Taxation Government of Guam P.O. Box 23607 GMF, GU 96921 |
| Virgin Islands: bona fide residents | V.I. Bureau of Internal Revenue 6115 Estate Smith Bay, Suite 225 St. Thomas, VI 00802 |
The IRS Tax Topic on changing an address, read on November 2, 2026, also had a heading on the post office and a processing statement:
“If you change your address after filing your return, you should notify the post office that services your old address. Because not all post offices forward government checks, you should also directly notify the IRS as described below.”
“Generally, it takes 45-days for a change of address request to be fully processed.”
For the U.S. Postal Service side of a move, FedRateCalc has a separate page: USPS change of address.
Neither Form 8822 (Rev. February 2021) nor Form 8822-B (Rev. December 2019) mentions the U.S. Postal Service by name or a change of address filed with it; their only postal references are the P.O. box instruction and the foreign postal code fields.
Frequently asked questions
What is Form 8822-B used for?
When we checked on November 2, 2026, the IRS About Form 8822-B page said: “Use Form 8822-B to notify the Internal Revenue Service if you changed: Business mailing address. Business location. Identity of your responsible party.” Form 8822-B (Rev. December 2019) adds that entities that change their address or the identity of their responsible party must file it, “whether or not they are engaged in a trade or business.”
What is the deadline to report a change of responsible party on Form 8822-B?
Form 8822-B (Rev. December 2019) says: “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.” When we checked on November 2, 2026, the IRS About Form 8822-B page said: “Changes in responsible parties must be reported to the IRS within 60 days.” Form 8822-B (Rev. December 2019) does not say what happens when the 60th day falls on a Saturday, Sunday or legal holiday.
Who has to file Form 8822-B?
Form 8822-B (Rev. December 2019) says: “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.” Its Purpose of Form paragraph says that “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.” It also says that 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.”
Where is Form 8822-B sent?
Form 8822-B (Rev. December 2019) has two addresses, chosen by where the old business address was. For 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, it prints Internal Revenue Service Kansas City, MO 64999. For 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, it prints Internal Revenue Service Ogden, UT 84201-0023.
Is Form 8822-B the same as Form 8822?
They are separate forms. When we checked on November 2, 2026, the IRS About Form 8822 page said: “Use Form 8822 to notify the Internal Revenue Service of a change to your home mailing address.” Form 8822-B (Rev. December 2019) says: “Before you begin: If you are also changing your home address, use Form 8822 to report that change.” Form 8822 (Rev. February 2021) says: “Changing both home and business addresses? Use Form 8822-B to change your business address.”
Where is Form 8822 sent?
Form 8822 (Rev. February 2021) says that if the box on line 2 was checked, the form goes to Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0023. Otherwise its table sends it to Kansas City, MO 64999-0023, Austin, TX 73301-0023 or Ogden, UT 84201-0023 by the state of the old home mailing address, with separate entries for a foreign country, American Samoa, Puerto Rico and certain other cases, and for bona fide residents of Guam and the Virgin Islands.
How long does the IRS take to process Form 8822-B?
Form 8822-B (Rev. December 2019) says: “Generally, it takes 4 to 6 weeks to process your address or responsible party change.” Form 8822 (Rev. February 2021) says: “Generally, it takes 4 to 6 weeks to process a change of address.”
Does a change of address with the Postal Service update the IRS?
Neither Form 8822 (Rev. February 2021) nor Form 8822-B (Rev. December 2019) mentions the U.S. Postal Service by name or a change of address filed with it; their only postal references are the P.O. box instruction and the foreign postal code fields. When we checked on November 2, 2026, the IRS web page Topic no. 157, Change your address – How to notify the IRS, said under “Notifying the post office” that “not all post offices forward government checks” and listed a Form 8822, a Form 8822-B, a written notice and a phone call as ways to notify the IRS of an address change. The same page said: “Generally, it takes 45-days for a change of address request to be fully processed.” Form 8822 (Rev. February 2021) says: “Generally, it takes 4 to 6 weeks to process a change of address.”
Related IRS form pages and calculators
Sources (checked November 2, 2026): IRS: Form 8822-B (Rev. December 2019), PDF · IRS: About Form 8822-B · IRS: Form 8822 (Rev. February 2021), PDF · IRS: About Form 8822 · IRS: Topic no. 157, Change your address – How to notify the IRS