Form 8822-B is the notice you send to the IRS informing them that your business address or the person responsible for your EIN has changed. It sounds bureaucratic and tedious, until the day an IRS letter arrives at a location where you're no longer present, no one reads it, and the deadline to respond passes anyway. That's the story behind many penalties that started as a ten-minute procedure.
What is Form 8822-B
This is the official Change of Address or Responsible Party — Business form . It's used by businesses and entities with an Employer Identification Number (EIN) to report three things: a change of business mailing address, a change of physical location, and a change of responsible party. You can view the official form on the Form 8822-B page at irs.gov. Filing it is free.
Who is the "responsible person" for your EIN?
This is the person who controls, manages, or directs the entity and its funds. It's not an honorary title or a name that looks good on paper: this is the person who truly controls the company's money. When a partner leaves, when you change administrators, or when the business passes into the hands of another family member, this role changes, and the IRS wants to know.
The 60-day deadline that almost no one knows about
Every entity with an EIN is required to report a change of responsible party within 60 days . This isn't a recommendation; it's mandated by law (section 301.6109-1(d)(2)(ii)). Changes of address should be reported just as quickly, because the IRS sends notices to the last address on file, and that notice is considered valid even if you haven't seen it.
The processing also takes 4 to 6 weeks, according to the form's instructions. In other words, more than a month passes between when you submit the notice and when the IRS reflects it. Everything that arrives during that time continues to be sent to the old address.
How to fill it, step by step
- 1. Check what address the IRS has on file. Look for it in the last letter you received or in your IRS online account.
- 2. Complete the company details. Exact legal name and EIN, as they appear on the CP 575 letter or in your statements.
- 3. Mark what is changing. Postal address, physical location, responsible person, or several at once.
- 4. Identify the new person in charge. Name and your identification number (SSN, ITIN, or EIN). If you don't have an SSN, check our guide on How to get an ITIN.
- 5. Sign it and mail it to us to the address indicated on the form itself, depending on the state where your business is located.
- 6. Save a copy and confirms after six weeks that the change was reflected.
What happens if you don't submit it?
The IRS doesn't charge a fee for filing Form 8822-B, but the cost of not doing so comes in other forms. Notices continue to arrive at the old address, response deadlines remain the same, and a letter you don't reply to can become a tax assessment against you, accrued interest, or a collection. When that happens, recovering the money requires another step: filing Form 843 to request a refund of penalties and interest already paid.
There is an extra effect that is often forgotten: outdated EIN information makes it difficult to open accounts, process licenses, and prove who is in charge of the company to a bank or lender.
Form 8822-B, 8822 and SS-4: which is which
Three forms that get mixed up all the time:
- Form 8822-B: changes from your developmentPostal address, physical location or person responsible for the EIN.
- Form 8822: change of your address commitment, the one from your individual tax return. If you moved house and your business is also registered there, you're required to file both.
- Form SS-4: The original EIN application. It cannot be used to update data; it is the starting point.
One detail that saves headaches: changing your address or the person in charge doesn't mean you need a new EIN. The EIN remains the same as long as the entity is the same. You only need a new one when the legal structure changes—for example, if you go from a sole proprietorship to a corporation—not when you move to a different location.
A typical case: the partner who left
Two brothers open an LLC. The EIN was applied for in the name of one of them as the responsible party. Two years later, that brother sells his share and leaves the business, but no one files Form 8822-B.
As far as the IRS is concerned, the responsible party remains the one who is no longer there. All correspondence is addressed to him, any company identity verification is done in his name, and the brother who stayed on to manage the business doesn't appear as the one controlling the funds. When a notice arrives with a 30-day response deadline, the process becomes a series of calls to get the former partner to confirm something he's no longer interested in. Ten minutes of filling out the form on time would have prevented all of this.
The 8822-B does not replace other notices
Notifying the IRS is not the same as notifying your state. Your LLC's address in state records, your registered agent's address, and your local license addresses are updated separately. It also doesn't update your bank or payment processor. Make a complete list before you move: each agency has its own form and deadline. If you're just starting out and still setting things up, a guide on how much it costs to start a business in the United States will give you an overview of the procedures and costs.
FAQ
Can Form 8822-B be submitted online?
No. It is sent by mail to the address indicated on the form, which depends on the state where your business is located.
Do I have to submit it if I only changed houses and my business operates there?
Yes. If that's the business's registered address with the IRS, it needs to be updated.
What if I change the person in charge but not the address?
The 60-day period for reporting the change of responsible person also applies.
Do I need a lawyer or an accountant to file it?
It's not mandatory. It's a short form. If there are multiple partners or a reorganization is underway, it's advisable to review it with a professional.
How do I know the IRS has already processed the change?
Wait four to six weeks and check your next correspondence or your online account. Keep a copy of the submitted form in the meantime.
Will it help to put the new address on my next tax return?
This helps, because the IRS updates the address with what you declare, but it doesn't replace Form 8822-B when the change happens mid-year, nor does it cover a change of responsible party. If you move in March and wait until April of the following year, that's thirteen months of letters traveling to the wrong place.
Can an accountant sign it on my behalf?
Yes, if you have power of attorney with the IRS. In that case, you must attach a copy of the power of attorney to the form. An employee without formal authorization cannot sign it on behalf of the company.
Conclusion
Form 8822-B is one of the cheapest procedures available—it costs nothing—and it prevents the most problems. Sixty days to notify the change of responsible party, four to six weeks of processing, and a copy on file: that's what separates a business that learns about the IRS requirements from one that finds out too late.
If you've changed locations, partners, or structure and you're unsure what notices you're missing, write to us and we'll make the list together.
