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The IRS 8822-B form is a crucial document for any business or organization that undergoes a change in its responsible party or address. This form ensures that the Internal Revenue Service is updated with accurate information, which in turn helps to maintain compliance and avoid potential issues with tax reporting. By filing the form, entities confirm who is legally responsible for the business's tax obligations and provide a new mailing address if necessary. The IRS utilizes this information to direct important documents and correspondence, thus keeping your records current. Timeliness is vital; you must submit the form promptly after any changes occur. Failing to do so could delay your tax filings or lead to miscommunication. Understanding how to complete the form correctly will streamline your interactions with the IRS and help secure your entity's financial standing.
IRS 8822-B Example
Form
(Rev. December 2019)
Department of the Treasury
Internal Revenue Service
Change of Address or Responsible Party — Business
Please type or print.
See instructions on back. Do not attach this form to your return. Go to www.irs.gov/Form8822B for the latest information.
OMB No.
Before you begin: If you are also changing your home address, use Form 8822 to report that change.
If you are a
Check all boxes this change affects.
1 
Employment, excise, income, and other business returns (Forms 720, 940, 941, 990, 1041, 1065, 1120, etc.)
2
Employee plan returns (Forms 5500,
3
Business location
4a Business name
4b Employer identification number
5Old mailing address (no., street, room or suite no., city or town, state, and ZIP code). If a P.O. box, see instructions. If foreign address, also complete spaces below, see instructions.
Foreign country name
Foreign province/county
Foreign postal code
6New mailing address (no., street, room or suite no., city or town, state, and ZIP code). If a P.O. box, see instructions. If foreign address, also complete spaces below, see instructions.
Foreign country name
Foreign province/county
Foreign postal code
7New business location (no., street, room or suite no., city or town, state, and ZIP code). If a foreign address, also complete spaces below, see instructions.
Foreign country name
Foreign province/county
Foreign postal code
8New responsible party’s name
9New responsible party’s SSN, ITIN, or EIN. (CAUTION: YOU MUST REFER TO THE INSTRUCTIONS FOR FORM
10Signature. Under penalties of perjury, I declare that I have examined this application, and to the best of my knowledge and belief, it is true, correct, and complete. Daytime telephone number of person to contact (optional)
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Signature of owner, officer, or representative |
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Where To File
Send this form to the address shown here that applies to you.
IF your old business address was in . . .
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, Wisconsin
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, any place outside the United States
Date
THEN use this address . . .
Internal Revenue Service Kansas City, MO 64999
Internal Revenue Service Ogden, UT
For Privacy Act and Paperwork Reduction Act Notice, see back of form. |
Cat. No. 57465H |
Form |
Form |
Page 2 |
Future Developments
Information about any future developments affecting Form
Purpose of Form
Use Form
Changing both home and business addresses? Use Form 8822 to change your home address.
Check the box if you are a
Addresses
Be sure to include any apartment, room, or suite number in the space provided.
P.O. Box
Enter your box number instead of your street address only if your post office does not deliver mail to your street address.
Foreign Address
Follow the country’s practice for entering the postal code. Please do not abbreviate the country name.
“In Care of” Address
If you receive your mail in care of a third party (such as an accountant or attorney), enter “C/O” followed by the third party’s name and street address or P.O. box.
Responsible Party
Any entity with an EIN is required to report a change in its “responsible party” on lines 8 and 9 within 60 days of the change. See Regulations section
Signature
An officer, owner, general partner or LLC member manager, plan administrator, fiduciary, or an authorized representative must sign. An officer is the president, vice president, treasurer, chief accounting officer, etc.
If you are a representative F! signing on behalf of the
taxpayer, you must attach to CAUTION Form
Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. Our legal right to ask for information is Internal Revenue Code sections 6001 and 6011, which require you to file a statement with us for any tax for which you are liable. Section 6109 requires that you provide your identifying number on what you file. This is so we know who you are, and can process your form and other papers.
Generally, tax returns and return information are confidential, as required by section 6103. However, we may give the information to the Department of Justice and to other federal agencies, as provided by law. We may give it to cities,
states, the District of Columbia, and U.S. commonwealths or possessions to carry out their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.
If you are an entity with an EIN and your responsible party has changed, use of this form is mandatory. Otherwise, use of this form is voluntary. You will not be subject to penalties for failure to file this form. However, if you fail to provide the IRS with your current mailing address or the identity of your responsible party, you may not receive a notice of deficiency or a notice of demand for tax. Despite the failure to receive such notices, penalties and interest will continue to accrue on any tax deficiencies.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is 18 minutes.
Comments. You can send us comments from www.irs.gov/FormComments. Or you can write to the Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW,
File Breakdown
| Fact Name | Description |
|---|---|
| Purpose | The IRS Form 8822-B is used to notify the IRS of a change in business address or responsible party for a business entity. |
| Filing Requirement | Filing this form is mandatory if there is a change of business location or if the responsible party changes. |
| Submission Deadline | The form should be submitted within 60 days of the change to ensure the IRS has up-to-date information. |
| State Equivalents | Many states have their own forms to report a business address change. Check with your state’s tax authority for specific requirements. |
Guide to Using IRS 8822-B
Filling out the IRS 8822-B form is an important step when reporting changes in your business address or responsible party. Completing this form correctly helps ensure that the IRS can easily reach you for any important tax-related matters.
- Obtain the Form: Start by downloading the IRS 8822-B form from the IRS website or obtain a physical copy from your local IRS office.
- Provide Your Information: In the top section, fill out the name of your business as it appears on your tax return, along with your Employer Identification Number (EIN) or Social Security Number (SSN).
- New Address: Clearly indicate your new business address in the designated section. Ensure that you include the street, city, state, and zip code.
- Old Address: Fill in your previous business address in the next section to facilitate the IRS in understanding the change.
- Responsible Party: If applicable, provide the new name and information for the responsible party. This section identifies who is the current principal officer, general partner, or owner.
- Signature and Date: Sign and date the form. If someone else is submitting it on your behalf, make sure they fill out their information in the signature area as well.
- Mailing Instructions: Finally, refer to the instructions on where to send the completed form. Pay careful attention to ensure it goes to the right address for processing.
After you have submitted the form, keep a copy for your records. The IRS will process your change and update its records accordingly, allowing you to stay informed and connected with any pertinent communications.
Get Answers on IRS 8822-B
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What is the IRS 8822-B form used for?
The IRS 8822-B form is used to notify the Internal Revenue Service about a change of address or business name for your business entity. It ensures that the IRS has the most accurate information for your records, which helps in handling any future correspondence related to federal taxes.
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Who needs to file the IRS 8822-B form?
If you are a business or entity that has changed its address or is changing its business name, you need to file this form. It applies to various forms of business entities, including corporations, partnerships, and limited liability companies (LLCs).
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When should I file the IRS 8822-B form?
You should file the form as soon as you change your business address or name. The IRS encourages timely updates to prevent any disruption in correspondence or issues with your tax filings.
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How do I fill out the IRS 8822-B form?
Filling out the form is straightforward. Start by entering your business name and the Employer Identification Number (EIN). Then, provide both the old and new addresses. Finally, sign and date the form at the bottom. Ensure all information is accurate to avoid delays.
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Where do I send the completed IRS 8822-B form?
The completed form should be mailed to the address provided in the form's instructions. Generally, this will depend on your business location. Double-check the instructions to ensure you send it to the correct address.
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Is there a fee to file the IRS 8822-B form?
No, there is no fee associated with filing the IRS 8822-B form. It is provided free of charge by the IRS, and any associated costs would only be for mailing the form, if applicable.
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Can I file the IRS 8822-B form electronically?
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What if I don’t notify the IRS of my address change?
Failing to notify the IRS may result in important correspondence not reaching you. This can lead to missed deadlines, penalties, or other issues related to your tax obligations. It’s important to keep your information up to date.
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Can I use the IRS 8822-B form for personal address changes?
No, the IRS 8822-B form is specifically for businesses and entities. If you need to change your personal address, you should use Form 8822, which is designated for individuals.
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How long does it take for the IRS to process the IRS 8822-B form?
Processing times can vary, but typically you can expect it to take about 4 to 6 weeks for the IRS to update your address in their records. If you do not see a confirmation or update after this period, consider contacting the IRS for confirmation.
Common mistakes
When individuals or entities change their address or business location, they must inform the IRS by filling out the IRS Form 8822-B. However, this simple task can lead to several common mistakes that can result in processing delays or complications. Being aware of these pitfalls can help ensure a smoother transition and maintain accurate IRS records.
One frequent error lies in incorrect or incomplete information. Whether it's the name of the business, the old address, or the new address, any inaccuracies can lead to confusion. It is essential to double-check every piece of information provided, including spelling and number formats. Small mistakes can have significant implications, such as misdirected correspondences.
Another common mistake occurs when individuals fail to sign the form. The IRS requires a signature to validate the information submitted. Omitting this step may lead to the form being rejected. Both the individual who is authorized to sign on behalf of the business and other beneficial owners must ensure their signatures are present. It’s a simple step, but easily overlooked amid the paperwork.
Additionally, many people do not understand that the filing of Form 8822-B does not automatically update their information in other IRS systems. Some might assume that submitting this form is sufficient for all IRS records, but that is not the case. It’s crucial to verify any other relevant forms or filings that may also need updates to avoid discrepancies in IRS databases.
Moreover, the timing of the submission can be another stumbling block. If individuals wait too long to file the form after a change of address, they risk missing important correspondence from the IRS. Timeliness is key. Always submit Form 8822-B as soon as the address change occurs to avoid any lapses in communication.
Lastly, failing to inform all members of the business about the address change can create additional issues. Each person associated with the business should be aware of the new address to ensure they receive necessary notifications. By keeping everyone informed, the organization can minimize operational disruptions often caused by misdirected mail.
Awareness of these common errors can significantly aid in the accurate completion of IRS Form 8822-B. By taking the time to review the form carefully, ensure timely submission, and maintain open lines of communication, individuals can help ensure compliance with IRS requirements and avoid potential headaches down the line.
Documents used along the form
When dealing with changes in business addresses or responsible parties, submitting the IRS Form 8822-B is often necessary. However, there are several other forms and documents that may complement this process. Below is a brief overview of these commonly used documents.
- IRS Form SS-4: This form is used to apply for an Employer Identification Number (EIN). If a business is changing its structure or ownership, the EIN may also change, necessitating the use of this form.
- IRS Form 1065: Partnerships use this form to report income, deductions, gains, and losses. If an address change affected partnership details, it may be important to file this form correctly.
- IRS Form 1120: Corporations must file this form to report their income and calculate corporate taxes. Similar to Form 1065, if an address change impacts corporate reporting, this form needs attention.
- IRS Form 941: Employers file this quarterly form to report income taxes, Social Security tax, and Medicare tax withheld from employee paychecks. An address change may require proper updating on this form as well.
- IRS Form 940: This annual form is for reporting federal unemployment tax. It is essential to ensure that the address changes are also reflected here to avoid miscommunications with the IRS.
- State Tax Forms: Depending on the state, various forms may need updates as well. Each state has its own requirements, and maintaining accurate records with both federal and state authorities is vital.
- Business License Updates: When a business shifts locations or alters its responsible party, local business licenses may require updating. Checking with local authorities ensures compliance with local laws.
In conclusion, while the IRS Form 8822-B is crucial for notifying the IRS of changes, being aware of additional forms and documents is equally important. Keeping all records in sync helps maintain compliance and prevents potential issues with tax authorities.
Similar forms
The IRS Form 8822-B is essential for businesses that need to update their contact information with the Internal Revenue Service. Several other documents serve similar purposes, allowing taxpayers and businesses to communicate changes effectively. Here’s a helpful list of those forms:
- IRS Form 8822: This form is used for individuals to notify the IRS of a change in their mailing address. Like the 8822-B, it’s straightforward and helps keep IRS records current.
- IRS Form 1065: Partnerships use this form to report income, deductions, and other important tax information. If there’s a change in address for the partnership, it can be updated here, similar to what Form 8822-B does for businesses.
- Form 941: Employers submit this form to report income taxes, Social Security tax, or Medicare tax withheld from employee paychecks. If an employer moves, they can update their address in this form, reflecting a similar purpose as the 8822-B.
- Form 1120: Corporations file this to report their earnings, and they too can update their address. Just like the 8822-B, it ensures that the IRS has the most current information regarding the company’s physical location.
- Form 990: Non-profit organizations use this to provide the IRS with information on their activities, finances, and governance. An address change can be communicated through this form, much like with Form 8822-B.
- Form 1040: Individual taxpayers use this form to file their annual income tax returns. If there's a change in residence, it’s vital to keep that information accurate, similar to the requirement for businesses using Form 8822-B.
- Form SS-4: This form is the application for an Employer Identification Number (EIN), and if a business undergoes changes that require updating their address, this form serves that need, paralleling the function of the 8822-B.
By knowing these forms and their purposes, you can ensure that your communications with the IRS remain clear and updated, which is vital for maintaining compliance and avoiding potential issues.
Dos and Don'ts
Filling out the IRS 8822-B form requires attention to detail. Here’s a list of dos and don’ts to assist you:
- Do ensure your personal information is accurate and up-to-date.
- Do use black or blue ink when printing the form.
- Do double-check all entries for any possible errors.
- Do sign and date the form before sending it.
- Do send the form to the correct address as indicated by the IRS guidelines.
- Don't assume that all fields are optional; complete all required sections.
- Don't forget to report name changes if applicable.
- Don't send the form via regular mail if you want faster processing; consider certified mail.
- Don't skip checking for a confirmation once filed, to ensure your changes were processed.
Misconceptions
The IRS Form 8822-B is often misunderstood, leading to confusion about its purpose and usage. Here are seven common misconceptions about this form, along with clarifications to help you navigate the process more confidently.
- The IRS 8822-B is only for individual taxpayers. This is not true. While individuals can use this form, businesses and other entities also need to notify the IRS of changes in their responsible party or business address.
- You only need to submit the form once. Actually, any time there is a change to your business address or responsible party, you need to file a new Form 8822-B. It's important to keep the IRS updated with accurate information.
- The form is only relevant for tax purposes. This misconception overlooks the broader implications of maintaining accurate records. Keeping the IRS informed helps ensure you receive important notices and correspondence, which is crucial for running your business smoothly.
- Filing the form is optional. While it may seem like a minor detail, it is actually required in many situations. Failing to notify the IRS of changes can lead to complications, including delays in processing returns or missing important tax information.
- You can submit the form at any time without repercussions. Timing matters. It’s best to file the form as soon as the change occurs to avoid any potential issues with tax administration
- Form 8822-B can be filed electronically. Contrary to this belief, Form 8822-B must be submitted via mail. Understanding this requirement helps prevent any delays in updating your information.
- Completing the form is complicated. Many people find the IRS forms daunting, but Form 8822-B is relatively straightforward. It requires basic information, and clear instructions are provided. Taking the time to read through them can simplify the process.
Addressing these misconceptions can help you avoid potential issues with the IRS. Keeping your information up to date is essential for smooth operations and compliance.
Key takeaways
When filling out the IRS 8822-B form, it is important to keep in mind a few key points to ensure accurate submission and processing.
- Purpose of the Form: This form is used to notify the IRS of a change in your business address or the identity of your responsible party.
- Who Should File: Any business entity that changes its address or responsible party must complete this form.
- Filing Deadline: It's recommended to file the form within a specific timeframe following a change, typically within 60 days, to avoid issues.
- Accurate Information: Ensure all information provided is correct and up-to-date. Mistakes can lead to delays or complications.
- Signature Requirement: Do not forget to sign and date the form before submission. An unsigned form may be returned or rejected.
- Submission Methods: The form can be submitted by mail. Double-check the mailing address to ensure timely processing.
Being mindful of these key takeaways can help ease the process of updating vital information with the IRS.