Form 8822-B is the IRS form for reporting a change to a business address, business location, or responsible party. It generally is not the IRS form for an ordinary business name change.
Key Takeaways
- Use Form 8822-B for a business mailing address, location, or responsible party change.
- Report a responsible party change within 60 days.
- Do not use the form as the standard method for changing only a business name.
- Complete the form with the business's EIN, old and new information, and an authorized signature.
- Choose the IRS mailing address from the current form instructions instead of relying on an old address.
- A name or address change alone generally does not require a new EIN, but a structural change may.
What Is IRS Form 8822-B Used For?
IRS Form 8822-B, Change of Address or Responsible Party - Business, updates specific information associated with a business's federal tax records. You can get the current Form 8822-B from IRS.gov at no charge.
The form covers three main changes:
- Business mailing address: The address where the IRS sends business tax correspondence.
- Business location: The physical location of the business when it differs from the mailing address.
- Responsible party: The individual who ultimately owns or controls the entity or exercises ultimate effective control over it.
The checkboxes at the beginning of the 8822-B form identify the records affected by the update. These may include employment, excise, income, other business tax returns, employee plan returns, or the business location. Select every category that applies to your business.
Although the form asks for a business name, that field identifies the account the IRS should update. Entering a new name there does not replace the IRS procedure for reporting an ordinary business name change. If your address and name changed at the same time, you may need to complete Form 8822-B for the address and separately report the name change through the applicable IRS process. For more context on address updates for an entity, see this overview of an IRS business address change.
Form 8822-B, Form 8822, or an IRS Name Change?
The correct procedure depends on who moved and what information changed. Form 8822-B applies to businesses and other entities. Form 8822 generally applies to an individual's home mailing address, including an address used for individual income, gift, estate, or generation-skipping transfer tax returns. A person who changed a home address can review the separate guidance for Form 8822.
| Change | Usual Method | Main Purpose |
|---|---|---|
| Business mailing address or location | Form 8822-B | Updates the address connected to business tax records |
| Business responsible party | Form 8822-B | Updates the person exercising ultimate ownership or control |
| Individual home mailing address | Form 8822 | Updates specified individual tax records |
| Ordinary business name change | Applicable business return or signed letter | Changes the name associated with the business's IRS account |
| Entity conversion, merger, or similar restructuring | Depends on the transaction | May involve name, ownership, entity, and EIN questions |
A corporation or S corporation commonly reports a name change on its applicable income tax return by checking the name-change box. A partnership generally uses the corresponding box on its partnership return. Depending on its filing status and timing, a business may instead send a signed letter to the IRS address where it filed its return. Sole proprietors generally use a signed letter. Review the specific IRS business name change procedures before sending anything.
Form 8822-B Instructions: A Field-by-Field Checklist
Use the latest form and read the current Form 8822-B instructions on IRS.gov before filing. Gather your most recent federal return, EIN confirmation records, old address, new address, and responsible party information first. Then complete the form as follows:
- Select the affected returns and records. Check the boxes for the business returns, employee plan returns, or business location that the IRS must update. More than one box may apply.
- Enter the business name. Use the identifying name associated with the IRS account. Do not treat this field by itself as a request to approve or process a business name change.
- Provide the EIN. Enter the Employer Identification Number assigned to the business. Check each digit against an IRS notice or previously filed return.
- Enter the old mailing address. Use the address currently in the IRS records, including the suite, room, or unit number when applicable.
- Enter the new mailing address. Provide the complete address where the business should receive IRS correspondence.
- Add the new business location. Complete this field when the physical location changed or differs from the new mailing address.
- Identify the new responsible party. Enter the person's name and requested taxpayer identification information. Follow the form's current instructions on the acceptable identifier.
- Sign and date the form. An authorized person must sign, provide a title, and add the requested contact information. A representative should follow the instructions concerning proof of authority.
Review every entry for consistency with existing federal records. Make a complete copy of the signed form and any authority document before mailing it.
Where and When to Mail the 8822-B Form
Form 8822-B must be printed, signed, and mailed. The correct destination depends on the location identified in the current IRS instructions. The form divides filers into geographic groups and assigns an IRS mailing location to each group. Because the IRS can revise these destinations, use the address printed on the version of the form you are filing rather than an address copied from an older article, saved template, or previously submitted form.
Send the form promptly after an address change so notices do not continue going to the old location. A postal forwarding request does not itself update the address in the IRS business records. If the responsible party changed, the IRS requires the entity to report that change within 60 days. A business should not wait for its next annual return to report the new responsible party.
Keep evidence showing when and where you mailed the form. Your records should include the signed copy, attachments, mailing address used, and mailing date. The Form 8822-B instructions state that processing generally takes four to six weeks. Continue monitoring mail at the former address during that period when possible.
If the business has multiple EINs or separately administered tax accounts, confirm which entity and EIN each form concerns. Do not combine unrelated entities on one form. Address changes may also require separate updates with the secretary of state, state tax agency, licensing boards, banks, insurers, payroll providers, and vendors. Filing Form 8822-B changes IRS records, not those outside records.
Changing a Responsible Party Is Not the Same as Changing Officers
A responsible party is not automatically every officer, manager, member, shareholder, or employee listed in the business's internal records. The IRS generally looks to the individual who ultimately owns or controls the entity or who exercises ultimate effective control over the entity and its funds or assets. Except for certain government-related entities, the responsible party generally must be an individual rather than another entity.
A routine change in an S corporation's officers therefore does not necessarily require Form 8822-B. For example, replacing a secretary who lacks ultimate control may be an internal corporate change rather than a responsible party change. Replacing the person who exercises ultimate control may require the form. Titles alone do not resolve the question. Review actual ownership, authority, and control.
Ownership transfers deserve particular care because the responsible party, legal owner, and person authorized to sign may change at different times. The transaction documents and effective date can determine who has authority. An LLC handling a membership transfer may also need to review its operating agreement and the steps involved in an LLC ownership change.
Enter only the new responsible party information requested by the current form. Do not add every new officer or attach an informal officer list unless the IRS instructions or a separate filing requires it. Also update corporate minutes, ownership ledgers, banking authority, state records, and tax account access as appropriate. Those actions do not replace Form 8822-B when the federal responsible party actually changes.
Business Name Changes, Structural Changes, and EIN Rules
An ordinary change to a business's legal or trade name usually does not require a new EIN. It does require the business to update the appropriate state records and notify the IRS through the procedure that applies to its entity type and filing status. The name on future returns should then match the updated federal record.
The analysis changes when the new name accompanies a merger, conversion, acquisition, ownership restructuring, or creation of a new legal entity. Those events can affect more than the account name. They may change the taxpayer that owns assets, employs workers, files returns, or assumes liabilities. Before using the existing EIN, compare the transaction with the IRS's current EIN requirements. A conversion such as changing a corporation's legal form may also require tax analysis beyond the state filing, as explained in this overview of how to convert a corporation to an LLC.
Do not apply for a replacement EIN merely because the address, location, or responsible party changed. Conversely, filing Form 8822-B does not settle whether a restructuring created a new taxpayer. Treat the address update, name update, state transaction, and EIN analysis as separate tasks, then coordinate them so every record describes the same entity.
If your update is connected to a merger, entity conversion, ownership dispute, or uncertainty about a new EIN, you can post your legal need on UpCounsel's marketplace. An attorney can identify the federal and state filings, confirm who may sign Form 8822-B, review the transaction's EIN consequences, and coordinate consistent updates across the entity's records. Responses typically arrive within a day.
After Filing: Records, Processing, and Common Errors
Place the signed copy of Form 8822-B with the business's permanent tax and entity records. Record the date mailed, delivery information, IRS destination, EIN used, and effective date of the underlying change. Give the new address to the employees or outside professionals who monitor tax correspondence.
Processing is not the same as forwarding every notice already in transit. Check the old mailbox, registered agent communications, and any existing IRS correspondence while the update is pending. A notice issued before processing may still go to the prior address. Respond to any deadline shown on a notice even if the address change remains underway.
Common filing errors include using Form 8822 instead of Form 8822-B, leaving the EIN blank, omitting a unit number, confusing the mailing address with the physical location, and sending the form to an outdated IRS destination. Other errors include using the form only to request a business name change, listing a company instead of the required individual responsible party, or obtaining a new EIN without first checking the applicable rules.
If expected IRS correspondence does not arrive after the normal processing period, review your copy for errors and confirm that you used the current mailing instructions. The IRS may need additional information to authenticate the business or its representative. Do not send multiple conflicting forms without checking which information was wrong. A corrected filing should clearly and accurately identify the same business, EIN, and current information.
Frequently Asked Questions
How Do You Change a Business Address With the IRS?
You change a business address with the IRS by mailing a signed Form 8822-B to the destination listed in its current instructions. If the company uses several tax professionals or payroll providers, give them the same effective date and address so later returns and authorizations do not reintroduce the former information.
How Do You Change Your EIN Business Name?
You update the business name associated with an EIN through the procedure for your entity type, usually an applicable tax return or a signed letter. The IRS changes the account name, not the EIN itself. State approval of the new legal name does not automatically update the federal tax account.
How Do You Change a Business Name With the IRS After Filing the Annual Return?
You can generally notify the IRS by a signed letter after the relevant annual return has already been filed. The proper signer and mailing destination depend on the entity and return involved. Include enough identifying information for the IRS to match the request, but do not send original organizational documents unless requested.
How Do You Update S Corporation Officers With the IRS?
You do not use one general IRS form to report every S corporation officer change. Determine whether the change affects the responsible party, a tax return entry, payroll authorization, or another federal record. An officer appointment should also be documented through the corporation's governing process and reflected in its state filings when required.
How Do You Change a Business Address for an EIN?
You update the address attached to an EIN rather than changing the EIN number. Review the next federal filing for consistency, especially if it was prepared before the address update. If the business uses an electronic federal tax payment account or other IRS service, check whether that service requires a separate profile update.
Can Form 8822-B Be Filed Electronically?
No, Form 8822-B is filed by mail under the form's current filing instructions. Before sending it, confirm that the signature is original where required and that every page or attachment is included. Retaining a scanned copy and mailing evidence helps establish what information the business submitted and when it was sent.
