IRS Form 8822-B Explained
It’s okay if your business information has changed since you initially applied for an Employer Identification Number (EIN) for your company using IRS Form SS-4. However, in the case that a business is experiencing a change in address, location, or identity of the responsible party, the entity owner is responsible for reporting changes to the IRS using IRS Form 8822-B.
TABLE OF CONTENTS
Key Takeaways:
- IRS Form 8822-B, Change of Address or Responsible Party – Business, is a tax document used by businesses and other entities who use an Employer Identification Number to notify the IRS of changes in their business mailing address, business location, or identity of the responsible party.
- If a business is using IRS Form 8822-B to report changes in its business status to the IRS, the filer must report the information within 60 days of the changes.
- The address to which IRS Form 8822-B must be mailed to update business information depends on the location of the old business address.
What Is IRS Form 8822-B?
IRS Form 8822-B, Change of Address or Responsible Party – Business, is a tax document used by businesses and other entities who use an Employer Identification Number to notify the IRS of changes in their business mailing address, business location, or identity of the responsible party. All address information must be complete with a zip code in IRS Form 882-B.
When Is IRS Form 8822-B Due To The IRS?
If a business is using IRS Form 8822-B to report changes in its business status to the IRS, the filer must report the information within 60 days of the changes.
IRS Form 8822-B Instructions
Section 1
If the IRS should use an updated mailing address to send physical mail related to business income tax returns, check the first box.
Section 2
If the IRS should use an updated mailing address to send physical mail related to employee plan returns, check the second box.
Section 3
If the IRS needs to be updated about a new business location, check the third box.
Section 4a
Input the full legal name of the business in Section 4a.
Section 4b
Input the employer identification number (EIN) the business is registered with.
Section 5
Write the previous mailing address of the business.
Section 6
Write the updated mailing address of the business.
Section 7
Write the new business location.
Section 8a
If there is a new responsible party being registered, write down the name of the old responsible party. Ignore if this doesn’t apply.
Section 8b
If applicable, enter the name of the company’s new responsible party.
Section 9a
If applicable, write down the old responsible party’s SSN, ITIN, or EIN.
Section 9b
If applicable, write down the new responsible party’s SSN, ITIN, or EIN.
Section 10.
The signature and date on line 10 must be written by a company representative, officer, or owner. There is also an option to enter the best day time telephone number to reach this individual in Section 10.
Where To File IRS Form 8822-B?
There are two places where IRS Form 8822-B may be filed depending on which state the old business address resides in.
Address 1:
Internal Revenue Service
Kansas City, MO 64999
Address 1 should be used if the old business address is in one of the following states:
Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, or Wisconsin.
Address 2:
Internal Revenue Service
Ogden, UT 84201-0023
Address 2 should be used if the old business address is in one of the following places:
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming, or any place outside the United States.
If an individual requires assistance during the process of using Form 8822-B to give the IRS notice about updates of a business’s information, tax professionals at Ideal Tax would be happy to help streamline the process.
Luis serves as the Director of Operations for Ideal Tax, overseeing a multifaceted team including case management, tax professionals, document specialists, customer support, training, and development.
