Form 8822-B

Form 8822-B, Change of Address or Responsible Party - Business

By RepeatForm team

Form 8822-B is the IRS form a business or other entity with an EIN uses to report a new business mailing address, a new business location or a new responsible party. The IRS says a responsible party change must be reported within 60 days. If you file it for several entities, upload a completed one and a blank, then review.

Tested with the irs.gov edition dated Rev. 12-2019

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What Form 8822-B is for

irs.gov says Form 8822-B is for businesses and other entities with an Employer Identification Number application on file, to notify the IRS if you changed your business mailing address, your business location or the identity of your responsible party. If you are also changing your home address, the form says to use Form 8822 for that change. RepeatForm does not decide whether you need to file.

Address change or responsible party change

The two are not equal. The form's instructions say 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 that use of the form is mandatory in that case. Otherwise use of the form is voluntary, and the instructions say you will not be subject to penalties for failing to file it. They add that if you do not give the IRS your current mailing address, you may not receive a notice of deficiency or a notice of demand for tax, and that penalties and interest continue to accrue regardless. The form asks for the new responsible party's name and SSN, ITIN or EIN; the instructions point to the Form SS-4 instructions for who may be a responsible party. RepeatForm cannot tell you who yours is.

Where to send Form 8822-B

The form has a Where To File table with two mailing addresses, chosen by the state of your old business address. The IRS says to send the form to the address shown for you and says it generally takes 4 to 6 weeks to process the change. The IRS responsible-party page adds that if you have not received a confirmation letter within 60 days, you mail a copy of the form with "Second Request" written on it. The form and the IRS page describe mailing the form. RepeatForm does not send anything: it prepares the PDF for you to print, sign and mail as the IRS says.

Who signs, and filing for someone else

The instructions say an officer, owner, general partner or LLC member manager, plan administrator, fiduciary or an authorized representative must sign. If you are a representative signing for the taxpayer, you attach a copy of your power of attorney to the form, and the instructions say Form 2848 can be used for that. They also say the IRS will not complete an address or responsible party change from an unauthorized third party.

Using the same details on a new copy

Upload a Form 8822-B you completed and a blank one; RepeatForm carries the matching answers across; you review them, then preview the PDF before you export. This helps if you file for several entities, for example as a bookkeeper or preparer, or if you own several businesses that move together. If you file it once for one business, you may not need RepeatForm for it.

What carries over

  • ✓The business name and employer identification number (EIN), where they match in both copies
  • ✓The "tax-exempt organization" box and the boxes for which returns the change affects, where they match in both copies. Check them: they depend on this change
  • ✓The contact telephone number and anything else that matches in both copies. Check it yourself; every address and responsible-party line belongs to one change

What never carries over

  • ✓The old mailing address (line 5) is not taken from the new address (line 6) of an earlier copy. Enter the address the IRS has on file for this change.
  • ✓The new mailing address, new business location and foreign-address lines (lines 6 and 7). They belong to one change.
  • ✓The new responsible party's name and SSN, ITIN or EIN (lines 8 and 9). Enter each yourself, and check them.
  • ✓The boxes for the type of change, if your new change is different. Check lines 1 to 3 every time.
  • ✓Anything the IRS prints and locks on the form, and anything in your completed copy that does not appear in the blank form.
  • ✓A signature or date. The PDF has no field for either, so sign and date by hand.

Signature and date

Line 10 is a declaration under penalties of perjury. The Form 8822-B PDF has no signature or date field, so nothing is carried and both stay blank for you to complete by hand on the printed form. The title line and the optional daytime telephone number are yours to check.

If the IRS has a new edition

The IRS revises Form 8822-B from time to time; the PDF checked here is Rev. December 2019. Carrying a prior copy into a new blank works for many answers, but some fields may be renamed or moved and match only partly, so check every line on the new form in Review before you export.

Who can be a responsible party, and the EIN application itself, are covered on the Form SS-4 page.

If a representative signs for you, a power of attorney can be filed on Form 2848.

Get the current form from irs.gov

How it works

Move matching answers into the new form, then check the PDF.

Upload the two versions, check what matched, then inspect the finished PDF before paying.

Upload two PDFs

Start with a Form 8822-B you completed before and a blank one.

Check matching answers

Review what RepeatForm found before creating Preview.

Preview the result

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Good to know

  • ✓You review every carried-over answer. RepeatForm does not guarantee the form is correct and cannot promise the IRS will accept it.
  • ✓RepeatForm does not give tax or legal advice. It cannot tell you whether you must file, who your responsible party is, or which IRS address applies. Use the IRS instructions and the Form SS-4 instructions, or a qualified adviser.
  • ✓RepeatForm does not send the form to the IRS.
  • ✓It works with digital, text-selectable PDFs only. Scans, photos and handwriting are not supported.
  • ✓Same or recent editions work best. If the form changed you may get fewer matches, so check the preview carefully and get the current form from irs.gov.

Not sure whether your form is supported? See the list on supported PDFs.

Want to know how reuse works with any PDF form? Read how to copy PDF form fields.

FAQ

FAQ

What is the 8822-B form used for?+

According to the IRS, Form 8822-B is for businesses and other entities with an EIN application on file, to notify the IRS of a changed business mailing address, business location or responsible party. For a home address, the form says to use Form 8822. RepeatForm prepares the PDF; it does not send it for you.

How soon must I report a new responsible party?+

The IRS says changes in responsible parties must be reported within 60 days. The form's instructions say any entity with an EIN is required to report the change on lines 8 and 9 within 60 days. Use of the form is voluntary for an address change.

Can I file Form 8822-B online?+

The form's Where To File table gives two IRS mailing addresses, and the IRS responsible-party page says to send the form to the address in Form 8822-B. Check IRS.gov/Form8822B for any change. RepeatForm does not send the form for you.

Where do I mail Form 8822-B?+

To the address in the form's Where To File table that applies to you, chosen by the state of your old business address. The form lists both addresses. Check the current form on irs.gov.

How long does the IRS take to process a change?+

The form's instructions say it generally takes 4 to 6 weeks to process an address or responsible party change. The IRS responsible-party page says that if you have not received a confirmation letter within 60 days, you mail a copy with "Second Request" written on it.

Can I reuse a previous Form 8822-B?+

You can reuse the business name and EIN. The addresses, the new responsible party, the type of change and the signature belong to one change, so enter them again and check every line on the new form in Review. Sign and date it by hand.

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