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Form 8822-B: Change of Address or Responsible Party — Business

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Businesses don't get to be hard to reach. Form 8822-B updates your company's address with the IRS — and it's the mandatory form when your EIN's "responsible party" changes, with a 60-day clock attached. Download it free below.

Form 8822-B — Change of Address or Responsible Party — Business

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↓  Download Form 8822-B (PDF) Instructions: irs.gov

What is Form 8822-B?

Form 8822-B, Change of Address or Responsible Party — Business, does two jobs. The first is routine: updating the mailing address or physical location tied to your EIN, so payroll notices, penalty letters, and correspondence reach you.

The second is the one with teeth: reporting a change in your responsible party — the individual who ultimately owns or controls the entity, named when the EIN was issued on Form SS-4. The IRS requires that change to be reported within 60 days. Ownership sales, leadership changes, and cleaning up an EIN opened by a formation service or former partner all trigger it.

Who files Form 8822-B?

  • Businesses that moved — office, storefront, or the home office behind the LLC.
  • Companies that changed hands — new ownership almost always means a new responsible party.
  • LLCs formed by a service that listed the wrong person as responsible party.
  • Nonprofits, estates, and trusts with EINs — the form covers every entity type.

Deadlines

Responsible-party changes: within 60 days of the change. Address changes have no statutory deadline, but notices sent to the old address remain legally effective — file promptly. Processing runs 4 to 6 weeks.

How to fill out Form 8822-B

  1. Check the boxes for what changed

    Tax-exempt entities check the top box; then mark whether it's mailing address, business location, and/or responsible party.

  2. Lines 1–3 — identify the business

    Legal name exactly as the IRS has it, plus the EIN.

  3. Lines 4a–7 — old and new addresses

    Mailing address and, if different, the physical business location.

  4. Lines 8–9 — new responsible party

    Name and SSN/ITIN/EIN of the new responsible party, if that's what changed.

  5. Sign by an authorized person and mail

    An owner, officer, or fiduciary signs. Mail to the campus listed for your state — there's no e-file for 8822-B.

Form 8822-B — frequently asked questions

The individual who ultimately owns or exercises control over the entity — typically the principal owner or officer. It must be a real person (not a company) for most entities, and the IRS uses it to tie the EIN to someone accountable.
Yes — within 60 days, under the EIN regulations. There's no dollar penalty for the form itself, but a stale responsible party can delay IRS correspondence, banking, and loan verifications, and misdirect sensitive notices to someone no longer involved.
Filing a business return with a new address does update the address of record. But the responsible-party update has no return-based equivalent — 8822-B is the only way to make that change.
No. Name changes follow a different path (typically a letter or your next return, depending on entity type). The 8822-B covers address and responsible party only.

Related IRS forms

Form SS-4Application for Employer Identification NumberForm 8822Change of AddressForm W-9Request for Taxpayer Identification Number and Certification

Business changing hands?

The 8822-B is the afterthought — the purchase agreement is the deal. BizDocs creates business purchase agreements, amendments, and resolutions.

Create a business purchase agreement
Important: BizDocs is not affiliated with or endorsed by the Internal Revenue Service. The forms offered on this page are official, unmodified IRS documents provided free as a public resource; the IRS publishes them in the public domain at irs.gov. The guides on this page are general information, not tax or legal advice — tax rules change and depend on your situation, so verify details in the official IRS instructions or with a qualified tax professional before filing.