Form 8822-B

What is Form 8822-B?

Form 8822-B is an IRS form businesses use to update the information originally provided when applying for an EIN (Federal Tax ID Number). It notifies the IRS of changes to the business mailing address, principal place of business, or the responsible party.

In other words, Form 8822-B serves as the IRS’s method for staying informed about changes in a business’s details.

Whether a business has relocated to a new address, updated its mailing location, or changed its responsible party for tax matters, this form ensures the IRS receives the necessary updates. Filing it within 60 days of any changes is essential to avoid potential penalties or miscommunications with the agency.

What is the Purpose of Form 8822-B?

Form 8822-B is vital in keeping the IRS informed about critical business updates. Submitting this form ensures businesses stay compliant and continue receiving vital tax communications without interruption, whether due to a change in mailing address, relocation of the principal place of business, or the appointment of a new responsible party.

The form must be filed within 60 days of these changes.

Accurate reporting of the responsible party—defined as the individual or entity with control over the business’s assets or funds—is critical to avoid compliance issues.

Any business with an EIN (Employer Identification Number) is required to file Form 8822-B when such updates occur. This includes domestic and international companies, nonprofits, and other entities using an EIN for tax purposes. If there’s a change in the responsible party, their updated name and identification details must be included in the submission.

How Do You Complete Form 8822-B?

Required Information

• Business Details: The form requires the registered business name and Employer Identification Number (EIN).
• Addresses: The current and previous mailing addresses, along with the physical location of the business, if applicable.
• Responsible Party: The name of the new responsible party, including their Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), or EIN.
• Authorized Signatory: An authorized officer or business owner must provide their signature, title, and date.

Steps to Complete Form 8822-B

1. Tax-Exempt Status: If the business holds tax-exempt status, the appropriate box at the top of the form must be checked to ensure proper processing.

2. Indicate Relevant Changes:

• Line 1: For changes affecting business tax returns, such as income, excise, or employment taxes.
• Line 2: For updates that impact employee benefit plan returns.
• Line 3: For changes related to the physical location of the business.

3. Business Information: Line 4 should include the business name and EIN as registered with the IRS.

4. Address Updates:

• Line 5: Enter the previous mailing address.
• Line 6: Provide the updated mailing address.
• Line 7: Include the new physical location address, if applicable.

5. Responsible Party Update: Lines 8 and 9 should reflect the name and SSN, ITIN, or EIN of the new responsible party responsible for managing the business’s assets or tax-related matters.

6. Sign and Date: The form must be signed and dated by an authorized officer or business owner, with their title clearly noted.

Submission Process

Form 8822-B must be submitted by mail, and the mailing address depends on the location of the business’s previous address:

• Businesses in certain states and Washington, D.C., should send the form to the IRS office in Kansas City, MO.
• Other states and international businesses should mail it to the IRS office in Ogden, UT.

What are the Instructions for Filing Form 8822-B?

The IRS mailing address for submitting Form 8822-B depends on the location of the business’s old address:

• Kansas City, MO 64999: Use this address if the previous business address was in states like Connecticut, Delaware, Illinois, New York, or any other states listed in the IRS guidelines.
• Ogden, UT 84201-0023: Use this address if the old business address was in states such as California, Texas, or Florida, or if the business was based outside the United States.

In terms of timing, Form 8822-B must be submitted within 60 days of a change in the responsible party, mailing address, or physical location. While address changes can be filed anytime, it’s advisable to act promptly to ensure IRS records remain current. Processing typically takes 4–6 weeks, so filing early helps avoid potential delays.

Failing to file Form 8822-B won’t incur penalties, but it can lead to serious complications. Without updated information, businesses risk missing critical tax notices, such as deficiency or payment demands, which could cause delays in addressing tax matters.

Interest and penalties on unpaid taxes will continue to accrue, even if communication issues arise.

What Are Common Mistakes When Filing Form 8822-B?

1. Entering Incomplete or Inaccurate Information

Ensure all fields are correctly filled out, including the business name, EIN, previous and updated addresses, and responsible party details. Double-check for accuracy before submitting.

2. Forgetting to Sign the Form

The form must be signed by an authorized business owner or representative. If a representative is signing, they must include Form 2848 (Power of Attorney and Declaration of Representative) to validate their authority.

3. Mailing the Form to the Wrong Address

Refer to the IRS-provided table to identify the correct mailing address. If the address change involves different states, use the address corresponding to the old location.

4. Submitting the Form Late

The form must be filed within 60 days of an address or responsible party change. Delayed submissions can lead to penalties or missed communications from the IRS.