Internal Revenue Service
Fill out Form 8822-B online
Change of Address or Responsible Party — Business
Form 8822-B tells the IRS that a business or other entity has a new mailing address, a new business location, or a new responsible party. It is for entities with an employer identification number (EIN), including those not engaged in a trade or business. An entity with an EIN must report a change of responsible party within 60 days of the change.
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- Edition
- Rev. December 2019
- Pages
- 2
- Fillable fields
- 22
- Checked against the IRS
- November 8, 2026
GuruPDF is not affiliated with the Internal Revenue Service. This page explains the form in plain words; it is not legal or tax advice. Always check the official instructions before you file.
Who uses Form 8822-B
- Businesses and other entities with an EIN that have a new mailing address
- Entities whose physical business location has moved
- Entities whose responsible party has changed
- Tax-exempt organizations and filers of employee plan returns, such as Form 5500, reporting a change
- Authorized representatives filing for an entity, with a copy of their power of attorney
Before you start
- The business name and employer identification number (EIN)
- The old mailing address and the new mailing address, with any room or suite number
- The new physical business location, if it changed
- The new responsible party's name and SSN, ITIN or EIN
- Which kinds of returns the change affects: business returns, employee plan returns, or both
- If a representative will sign, a copy of the power of attorney, such as Form 2848
How to fill out Form 8822-B
Before you begin and the tax-exempt box
If you are also changing your home address, report that on Form 8822, not here. If the entity is a tax-exempt organization, check the box at the top of the form; the instructions point to Pub. 557 for details.
Lines 1 to 3: What the change affects
Check every box that applies. Line 1 covers employment, excise, income and other business returns, such as Forms 720, 940, 941, 990, 1041, 1065 and 1120. Line 2 covers employee plan returns, such as Forms 5500 and 5500-EZ. Line 3 is for a change of business location.
Lines 4a and 4b: Business name and EIN
Enter the business name on line 4a and the employer identification number on line 4b.
Lines 5 and 6: Old and new mailing address
Enter the old mailing address on line 5 and the new one on line 6, including any apartment, room or suite number. Use a P.O. box only if the post office does not deliver mail to the street address. If mail goes to a third party, such as an accountant or attorney, enter "C/O" followed by that party's name and street address or P.O. box. For a foreign address, also fill in the country, province or county, and postal code spaces, follow that country's practice for the postal code, and do not abbreviate the country name.
Line 7: New business location
If the physical location of the business changed, enter the new address, including any room or suite number. For a foreign location, also complete the country, province or county, and postal code spaces.
Lines 8 and 9: New responsible party
Enter the new responsible party's name on line 8 and their SSN, ITIN or EIN on line 9. The form tells you to check the Form SS-4 instructions to see who may use an EIN. Those instructions say the responsible party must be an individual unless the entity is a government entity, and that an EIN may be entered for the responsible party only for a government entity; otherwise an SSN or ITIN is entered.
Line 10: Signature
The owner, an officer, a general partner or LLC member manager, the plan administrator, a fiduciary, or an authorized representative signs under penalties of perjury, dates the form and enters a title. An officer is the president, vice president, treasurer, chief accounting officer and so on. A daytime phone number for a contact person is optional. A representative must attach a copy of their power of attorney.
After you fill it out
Send the signed form to the IRS by mail. The Where To File chart on page 1 picks the address by the state of your old business address and also covers places outside the United States; check the address on the current form or the official page before you mail it. Send Form 8822-B on its own: the form says not to attach it to your return.
Signing: The instructions say an officer, owner, general partner or LLC member manager, plan administrator, fiduciary, or authorized representative must sign, and a representative must attach a copy of the power of attorney. The form does not say whether an electronic signature is accepted, so follow the IRS's instructions.
Watch out for
- A change of responsible party must be reported to the IRS within 60 days of the change.
- Do not attach Form 8822-B to your tax return. Mail it by itself.
- If a representative signs, attach a copy of the power of attorney. The IRS will not make an address or responsible party change requested by an unauthorized third party.
- Form 8822-B does not change a home address. Use Form 8822 for that.
Questions about Form 8822-B
Do I have to file Form 8822-B?
The form's privacy notice says use of the form is mandatory for an entity with an EIN whose responsible party has changed, and voluntary otherwise. It also warns that if the IRS does not have your current mailing address or responsible party, you may not receive a notice of deficiency or a notice of demand, and penalties and interest still accrue on any tax deficiencies.
Who can be the responsible party?
The person who ultimately owns or controls the entity or exercises ultimate effective control over it. It must be an individual, not an entity, except for government entities. The IRS says it is usually the principal officer of a corporation or tax-exempt organization, a general partner of a partnership, the grantor, owner or trustor of a trust, or the executor or other fiduciary of an estate.
We listed a nominee on our EIN application. How do we fix it?
The IRS says a nominee should not be listed on Form SS-4. If one was, you must correct the information and identify the real responsible party, using Form 8822-B.
What if the IRS has not confirmed the change?
The IRS says that if you have not received its confirmation letter within 60 days, mail a copy of your Form 8822-B and write "Second Request" on it. For employment tax returns, the IRS sends confirmation notices (Notices 148A and 148B) to both the new and the former address.
Can I use Form 8822-B for my personal address?
No. Form 8822-B covers business mailing addresses, business locations and responsible parties. A home address change goes on Form 8822.
Official information
- About Form 8822-B (IRS)
- Responsible parties and nominees (IRS)
- Instructions for Form SS-4 (IRS)
- Topic no. 157, Change of address (IRS)
Page text last reviewed November 7, 2026.