# Form 8822-B: business address and responsible party

- **Canonical URL:** https://formspedia.com/us/form-8822-b/
- **Country & Language:** United States (`en-US`)
- **Form:** Form 8822-B
- **Revision:** Rev. December 2019
- **Issuing Agency:** Internal Revenue Service
- **Tax Area:** Registration, representation and benefits
- **Filing Deadline:** Responsible-party changes: within 60 days
- **Official Form PDF:** https://www.irs.gov/pub/irs-pdf/f8822b.pdf

A new business mailing address and a new responsible party are separate changes on Form 8822-B. Lines 5 to 7 describe the addresses; lines 8 and 9 identify the person responsible for the entity. Complete the entries that describe the change and retain the entity's existing EIN in line 4b.

### Who files, including entities without a trade or business

The IRS supplies Form 8822-B for businesses and other entities with an EIN application on file. It covers a change of mailing address, business location or responsible party. The instructions also apply to entities not engaged in a trade or business. A tax-exempt organization has a separate checkbox near the top.

This guide uses the December 2019 form together with the IRS's responsible-party guidance checked in October 2026. The older printed revision does not mean every field can be interpreted without those instructions: line 9 explicitly refers readers to the SS-4 instructions for identification-number rules.

### The responsible-party deadline

A change in responsible party must be reported within 60 days. The IRS defines that party by ownership, control or effective control of the entity and its funds or assets. It must be an individual except in the case of a government entity.

A formation nominee with little or no control over the entity's assets does not qualify simply because they helped establish it. The IRS directs entities that listed a nominee to use 8822-B to correct the responsible-party information.

### Fill in the affected returns, addresses and person

Check all affected categories at the top. An entity changing its physical business location should consider box 3 separately from the business-return and employee-plan categories.

| Field | What belongs there | Source record |
| --- | --- | --- |
| 1–3 | Affected business returns, employee-plan returns or business location | The entity's filing and location records |
| 4a–4b | Business name and EIN | IRS entity identification records |
| 5–6 | Old mailing address and replacement mailing address | Previous correspondence address and new delivery details |
| 7 | New physical business location | The actual location being reported |
| 8–9 | New responsible party's name and permitted taxpayer identification number | The person's identification and the SS-4 instructions |
| 10 | Authorized signature, date and title | The signer's authority to act for the entity |

Do not put the entity's EIN in the responsible party's identification field just because the printed label mentions an EIN. The current IRS guidance requires a person's SSN or ITIN and reserves the entity exception for government entities.

Include the room or suite in an address. Foreign-country names are written in full, and the local postal-code convention applies. For mail handled by a third party, the instructions describe a C/O entry.

### Signing and mailing the notice

The authorized signer can be an officer, owner, general partner, LLC member manager, plan administrator, fiduciary or authorized representative, as appropriate. A representative must attach a copy of the power of attorney. An optional daytime number gives the IRS a contact for questions.

Mail the form separately from the tax return. The destination table on page 1 uses the old business address: its two destinations are Kansas City, MO 64999 and Ogden, UT 84201-0023. Follow the state grouping on this form; it differs from the table for a personal address change.

The instructions estimate four to six weeks for processing. The IRS responsible-party page says that if no confirmation letter arrives within 60 days, send a copy marked “Second Request”. Keep a copy of the original submission for that purpose.

A state tax-payment voucher does not update this IRS record. For example, Alabama's [BPT-V](/us/bpt-v/) concerns a state business privilege tax payment; it does not replace the federal change notice.

### Sources

- [Form 8822-B (Rev. December 2019)](https://www.irs.gov/pub/irs-pdf/f8822b.pdf)

- [About Form 8822-B, Change of Address or Responsible Party - Business | Internal Revenue Service](https://www.irs.gov/forms-pubs/about-form-8822-b)

- [Responsible parties and nominees | Internal Revenue Service](https://www.irs.gov/businesses/small-businesses-self-employed/responsible-parties-and-nominees)