HR & Business

Fill out 8822-B (Change of Address or Responsible Party - Business) online

Form 8822-B is used by businesses to notify the IRS of a change in their business mailing address or a change in the responsible party associated with their Employer Identification Number (EIN).

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8822-B (Change of Address or Responsible Party - Business) - simplepdf.com

How to fill out 8822-B (Change of Address or Responsible Party - Business)

1

Enter business information

Provide the business name, EIN, and old mailing address as shown on the most recent return.

2

Enter new business address

Write the new business mailing address. If you also have a new physical location that differs from the mailing address, include that as well.

3

Update responsible party (if applicable)

If the responsible party has changed, enter the new responsible party name, SSN or ITIN, and the effective date of the change.

4

Sign and mail

The authorized person must sign and date the form with their title. Mail to the IRS address listed in the instructions.

About 8822-B (Change of Address or Responsible Party - Business)

Who needs this form

Any business entity (corporation, partnership, LLC, sole proprietorship with an EIN, trust, estate) that has changed its mailing address or its responsible party (the person who controls, manages, or directs the entity).

Where to submit

Mail to the IRS at the address listed in the form instructions. Must be submitted within 60 days of a responsible party change.

Source and content freshness

Official source (www.irs.gov)
  • Reviewed: 2026-02-16
  • Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.

Common mistakes to avoid

  • Not filing within 60 days of a responsible party change (this is a legal requirement)
  • Using Form 8822 instead of 8822-B for a business address change
  • Forgetting to include the EIN on the form
  • Not specifying all tax return types affected by the address change

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Who is the "responsible party" for EIN purposes?

The responsible party is the individual who has a level of control over, or entitlement to, the funds or assets in the entity. For a corporation, this is typically an officer. For a partnership, it is a partner. For a single-member LLC, it is the owner. For a trust, it is the grantor or trustee.

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