Fillable Form 8822-B Change of Address for Business

What is Form 8822-B?

Form 8822-B, officially known as the "Change of Address or Responsible Party - Business," is a document used by businesses or entities to notify the Internal Revenue Service (IRS) of a change in their business mailing address or the identity of their responsible party. It serves as a crucial communication tool between the IRS and the business, ensuring that important tax-related correspondence reaches the correct recipient through the correct business address in a timely manner.

How do I fill out Form 8822-b?

You may find a fillable copy of Form 8822-B here. Make sure to double-check all information entered in this form to ensure that the change of address goes smoothly so as to minimize any possible issues later on.

Tax-exempt Organization

Check the box provided if you are a tax-exempt organization.

Lines 1 to 3 - Change Will Affect

Check all boxes that correspond to which of the following the change in address will affect. You may choose one or more from the following:

1. Employment, excise, income, and other business returns (Forms 720, 940, 941, 1041, 1065, 1120, etc.)
2. Employee plan returns (Forms 5500, 5500-EZ, etc.)
3. Business location

Line 4a - Business Name

Enter the name of your business.

Line 4b - Employer Identification Number

Enter your Employer Identification Number (EID)

Line 5 - Old Mailing Address

Enter all of the following information that applies about your business’ old mailing address.

• Street Number (or PO box number if the post office does not deliver to your street address)
• Room or Suite Number
• City or Town
• State
• ZIP Code

If your previous mailing address was a foreign address, enter the below information as well.

• Foreign Country Name
• Foreign Province/County
• Foreign Postal Code

Line 6 - New Mailing Address

Enter all of the following information that applies about your business’ new mailing address.

• Street Number (or PO box number if the post office does not deliver to your street address)
• Room or Suite Number
• City or Town
• State
• ZIP Code

If your new business mailing address is a foreign address, enter the below information as well.

• Foreign Country Name
• Foreign Province/County
• Foreign Postal Code

Line 7 - New Business Location

Enter all of the following information that applies about your business’ new location.

• Street Number
• Room or Suite Number
• City or Town
• State
• ZIP Code

If your new business location is a foreign address, enter the below information as well.

• Foreign Country Name
• Foreign Province/County
• Foreign Postal Code

Line 8 - New Responsible Party’s Name

Enter the name of the new responsible party.

Line 9 - New Responsible Party’s SSN, ITIN, or EIN.

Enter the new responsible party’s SSN, ITIN, or EIN.

Line 10 - Signature

Sign the form in the space provided, then enter the date you signed the form, your title, and the daytime telephone number of your designated contact person.

Frequently Asked Questions (FAQs)

What documents might the IRS send to a business's mailing address?

The IRS might send tax notices, letters, forms, or other documents to a business's mailing address.

Why is it important to update the IRS with a change of address?

Updating the IRS with a change of address ensures that businesses receive important tax-related notices and documents in a timely manner.

Who is considered the responsible party on Form 8822-B?

The responsible party is typically an individual with control or authority over the entity's (whether they are a single member LLC, an individual business owner, or an entire company) finances and operations. This can either be the principal officer of the entity, or a separate individual or business. In some cases, there may even be multiple responsible parties managing a given business. This will generally depend on the organization's governing body. Providing responsible party information to the IRS is important so they know who is making the major decisions with regards to the entity's taxes and business practices.

What consequences could occur if a business fails to update its address with the IRS?

Failure to update the address with the IRS could result in missed tax notices, penalties, or other consequences for non-compliance.

Can a business update its address online?

Yes, businesses can typically update their address online through the IRS website or by submitting Form 8822-B by mail.

How often should a business review its contact information with the IRS?

It's advisable for businesses to review and update their contact information with the IRS whenever there is a change in address or responsible party.

Can Form 8822-B be used for individuals?

No, Form 8822-B is specifically for businesses or entities. Individuals should use Form 8822 for address changes.

What is the difference between Form 8822 and Form 8822-B?

Form 8822 is for individuals, while Form 8822-B is for businesses or entities.

How long does it take for the IRS to process Form 8822-B?

Processing times for Form 8822-B can vary, so businesses should allow sufficient time for the IRS to update its records

Can a business delegate someone else to file Form 8822-B on its behalf?

Yes, a business can authorize someone else to file Form 8822-B on its behalf by providing a power of attorney document to prove that they have given that person the authority to file the form on their behalf.

What should a business do if it doesn't receive expected tax documents?

If a business doesn't receive expected tax documents, it should contact the IRS to inquire about the status and ensure its address is up to date.

What legal obligations do businesses have regarding tax documents?

Businesses are legally obligated to maintain accurate records and comply with IRS regulations regarding tax document handling and reporting.

Can businesses request extensions for filing tax documents?

Yes, businesses can request extensions for filing tax documents by submitting the appropriate forms to the IRS.

How can businesses verify the authenticity of tax documents received?

Businesses should verify the authenticity of tax documents by checking for official IRS markings, seals, and other security features.

What resources are available to businesses for tax document management and compliance?

Businesses can access IRS publications, online resources, and professional tax advice to help with tax document management and compliance.

What precautions should businesses take when outsourcing tax document management?

Businesses should ensure that they work with reputable and reliable service providers and maintain oversight of their tax document handling processes.