Tax-exempt box and lines 1 to 3
A box for tax-exempt organizations, then boxes for what the change affects: business returns, employee plan returns and business location.
8822-B
Change of Address or Responsible Party - Business
- Agency
- IRS
- Revision
- Rev. December 2019
- Fillable fields
- 22
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 8822-B: Change of Address or Responsible Party - Business
Form 8822-B notifies the IRS of a change to a business mailing address, a business location or the identity of a responsible party. The About page says it is for businesses and other entities with an Employer Identification Number application on file.
The instructions say any entity with an EIN reports a change in its responsible party on lines 8 and 9 within 60 days of the change, and that entities changing their address or responsible party file the form whether or not they are engaged in a trade or business. They also say that without a current mailing address or responsible party on file, the entity may not receive a notice of deficiency or a notice of demand for tax, while penalties and interest continue to accrue on any tax deficiencies.
A home address change uses Form 8822 instead. You can fill out Form 8822-B free in your browser on this page and download the result without an account.
What's on Form 8822-B
Lines 4a and 4b
Business name and employer identification number.
Lines 5 and 6: mailing addresses
Old and new mailing address, each with spaces for a foreign country name, foreign province or county, and foreign postal code.
Line 7: new business location
The new business location, with the same foreign address spaces.
Lines 8 and 9: responsible party
The new responsible party's name and SSN, ITIN or EIN. The form points to the Instructions for Form SS-4 for who may use an EIN.
Line 10: signature
Signature of owner, officer or representative, title, date and an optional daytime telephone number of a contact person.
How to fill out Form 8822-B
- 1
Check the boxes
Check every box the change affects on lines 1 to 3, and the tax-exempt box at the top if it applies.
- 2
Lines 4a to 6
Enter the business name and EIN, then the old and new mailing addresses with any apartment, room or suite number. The instructions say a P.O. box is entered only if the post office does not deliver mail to the street address.
- 3
Line 7 and foreign addresses
Enter the new business location if it changed. For a foreign address, the instructions say to follow the country's practice for the postal code and not to abbreviate the country name.
- 4
In care of addresses
If mail goes to a third party such as an accountant or attorney, the instructions say to enter C/O followed by the third party's name and street address or P.O. box.
- 5
Lines 8 and 9
Enter the new responsible party's name and identifying number. The instructions point to Form SS-4 and its instructions for who can be a responsible party and which number to enter.
- 6
Line 10
An officer, owner, general partner or LLC member manager, plan administrator, fiduciary or authorized representative signs. A representative attaches a copy of the power of attorney, which can be Form 2848.
Why fill Form 8822-B on indox
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
- Fill the form right in your browser, no software to install
- Free to fill and free to download, with no account
- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
Where to send it, timing and signatures
Where to send
The address depends on the old business address. The form lists Internal Revenue Service, Kansas City, MO 64999 for one group of states and Internal Revenue Service, Ogden, UT 84201-0023 for the other group and any place outside the United States.
Processing time
The instructions say it generally takes 4 to 6 weeks to process an address or responsible party change.
Responsible party changes
The About page and instructions say changes in responsible parties are reported to the IRS within 60 days.
Mandatory or voluntary
The instructions say use of the form is mandatory for an entity with an EIN whose responsible party changed, and voluntary otherwise, with no penalty for failing to file it.
Do not attach to a return
The form says not to attach it to your return.
Unauthorized third parties
The instructions say the IRS will not complete an address or responsible party change from an unauthorized third party.
Related forms
Who files Form 8822-B?
The form is filed by a business or other entity with an EIN. An owner, officer, general partner or LLC member manager, plan administrator, fiduciary or authorized representative signs it.
Official sources and the blank
Do it all with indox
No tool matches that search.
Questions about Form 8822-B
Is Form 8822-B for a home address?
No. The form says to use Form 8822 to report a home address change.
How long does processing take?
The instructions say it generally takes 4 to 6 weeks.
When is a responsible party change reported?
Within 60 days of the change, according to the About page and the instructions.
Who can sign Form 8822-B?
An officer, owner, general partner or LLC member manager, plan administrator, fiduciary or authorized representative. A representative attaches a copy of the power of attorney.
Where is Form 8822-B sent?
To the IRS address for the state of the old business address: Kansas City, MO 64999 or Ogden, UT 84201-0023, as listed on the form.
Is it attached to a tax return?
No. The form says not to attach it to your return.