Form 8822-B, Change of Address or Responsible Party (Business)
Form 8822-B keeps a business’s IRS records current: mailing address, business location, and the responsible party behind the EIN, the last of which must be reported within 60 days.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8822-B?
Form 8822-B notifies the IRS when a business changes its mailing address, its physical location, or its responsible party, the person who ultimately owns or controls the entity. Address changes protect delivery of notices and correspondence; responsible party changes are mandatory within 60 days of the change.
Every entity with an EIN uses it, from corporations to single-member LLCs and nonprofits.
Who files 8822-B?
- Businesses that moved their mailing address or physical location
- Entities whose responsible party changed through sale, succession, or restructuring
- Nonprofits and trusts with EINs updating their records
How to fill out 8822-B
- Check the boxes for what changed: tax matters affected, address, location, or responsible party.
- Enter the business name and EIN.
- Fill in old and new addresses, or the new responsible party’s name and SSN, ITIN, or EIN.
- Download, have an owner or officer sign, and mail it to the IRS address in the instructions.
Quick fill 8822-B on this page
Prefer to see the form itself while you type? Open 8822-B in the editor to fill it on the actual pages, add a signature, and download.
Frequently asked questions
Who counts as the responsible party?
The person with ultimate ownership or effective control over the entity and its funds, a principal owner or officer, not a nominee or the accountant.
Is there a penalty for skipping it?
No direct penalty, but notices sent to a stale address are still legally effective, and an outdated responsible party can hold up IRS interactions and banking.