Form 8822-B: report a new business address or responsible party

The form covers three facts on the EIN record: where the IRS sends mail, where the business operates, and who controls it (IRS Form 8822-B (Rev. December 2019) and its instructions). Every entity with an EIN uses it, whether or not it is still trading (IRS Form 8822-B (Rev. December 2019) and its instructions).

Other changes travel by other routes. For example, a new business name is not made on this form, and an owner who also moved home files Form 8822 for the home address (IRS Form 8822-B (Rev. December 2019) and its instructions). None of these changes needs a new EIN (IRS: Employer identification number).

A responsible party is the person who owns, controls or exercises effective control over the entity and directly or indirectly manages its funds and assets (IRS: Responsible parties and nominees). It must be a person, not another company, except for government entities (IRS: Responsible parties and nominees).

In practice that means the principal officer of a corporation, a general partner of a partnership, or the grantor of a trust (IRS: Responsible parties and nominees). By contrast, a nominee is someone who holds the role on paper only, such as a formation service, and the IRS does not accept one (IRS: Responsible parties and nominees).

Filing is mandatory when the responsible party changes: the form says to report it within 60 days of the change, under Regulations section 301.6109-1(d)(2)(ii) (IRS Form 8822-B (Rev. December 2019) and its instructions). Address changes are voluntary, but IRS notices keep going to the old address until you file (IRS Form 8822-B (Rev. December 2019) and its instructions).

Missing the deadline carries no stated penalty for the form itself. The risk is practical: a notice of deficiency or demand mailed to the old address still counts, and penalties and interest keep running (IRS Form 8822-B (Rev. December 2019) and its instructions).

The current revision is dated December 2019; check irs.gov/Form8822B for a newer one before you print (IRS Form 8822-B (Rev. December 2019) and its instructions). Tick every box the change affects at the top, then complete only the lines you need.

1. Tax-exempt box: tick it only for a tax-exempt organization (IRS Form 8822-B (Rev. December 2019) and its instructions).
2. Line 1: tick it for employment, excise, income and other business returns, such as Forms 720, 940, 941, 1065 or 1120 (IRS Form 8822-B (Rev. December 2019) and its instructions).
3. Line 2: tick it if the business files employee plan returns, Form 5500 or 5500-EZ (IRS Form 8822-B (Rev. December 2019) and its instructions).
4. Line 3: tick it when the business location moved.
5. Line 4a and Line 4b: the business name and EIN exactly as the IRS has them. This identifies the account; it does not rename it.
6. Line 5 and Line 6: the old and new mailing addresses. Use a P.O. box only if the post office does not deliver to the street address (IRS Form 8822-B (Rev. December 2019) and its instructions).
7. Line 6, mail through your firm: write “C/O” followed by your firm’s name and address (IRS Form 8822-B (Rev. December 2019) and its instructions).
8. Line 7: the new business location, if it changed.
9. Line 8 and Line 9: the new responsible party’s name and SSN, ITIN or EIN; the Form SS-4 instructions say who may enter an EIN (IRS Form 8822-B (Rev. December 2019) and its instructions).
10. Line 10: signature, title and date, with an optional daytime phone number.

The form accepts the signature of an officer, owner, general partner or LLC member manager, plan administrator, fiduciary or authorized representative (IRS Form 8822-B (Rev. December 2019) and its instructions). An officer means the president, vice president, treasurer, chief accounting officer and similar roles (IRS Form 8822-B (Rev. December 2019) and its instructions).

If you sign as the client’s representative, attach a copy of your power of attorney, such as Form 2848 (IRS Form 8822-B (Rev. December 2019) and its instructions). Without it, the IRS will not process a change from an unauthorized third party (IRS Form 8822-B (Rev. December 2019) and its instructions). For a responsible-party change, it is often simpler to have the new responsible party sign.

The address depends on the old business address, not the new one (IRS Form 8822-B (Rev. December 2019) and its instructions). The form lists no online or fax option, so send it by mail and keep proof of the mailing date.

Once processed, a business entity transcript is the IRS record that shows the EIN, current name, address and name control (IRS: Get a business tax transcript). Order it through the client’s Business Tax Account, or through the Practitioner Priority Service with Form 2848 or 8821 on file (IRS: Get a business tax transcript).

A fresh EIN letter will also show the new address: a digital CP575 or a Letter 147C (IRS: Employer identification number). Ask for it after the change posts, or the letter prints the old details. The EIN letter guide lists each document and how to get it.

• IRS: About Form 8822-B: Form 8822-B reports a new business mailing address, business location or responsible party; responsible-party changes are reported within 60 days.
• IRS Form 8822-B (Rev. December 2019) and its instructions: The form’s lines, who must sign, the power of attorney rule, the two filing addresses, the 60-day responsible-party rule and the 4 to 6 weeks processing time.
• IRS: Responsible parties and nominees: A responsible party owns, controls or exercises effective control over the entity and manages its funds; it must be a person, and a nominee is not one.
• IRS: Employer identification number: Lists the three ways to confirm an EIN, the fax and mail application timings, the 800-829-4933 line and its hours, and says a name, address or responsible-party change needs no new EIN.
• IRS: Business name change: Who signs a business name change by entity type, the return checkboxes for corporations and partnerships, where to write, and that an acknowledgment can be requested.
• IRS: Get a business tax transcript: The modified and complete business entity transcripts show the EIN, name, address and name control, and who can request them.