Form 8822-B Instructions: Change Your EIN Address or Responsible Party

What Form 8822-B changes, and what it does not

The form covers three things: the business mailing address, the business location, and the identity of the responsible party. The IRS says you do not need a new EIN to change your business name, address or responsible party, so filing it never produces a new number. It does not cover everything, though:

• A business name change is a letter or a box on the next return, depending on the entity. How to change your business name with the IRS.
• Your home address goes on Form 8822, the individual version. The form says to use 8822 if you are changing both.
• A change in who the taxpayer is, such as a sole proprietor incorporating, is not a change of responsible party. It is a new entity with its own EIN; the new EIN scenario table sorts one from the other.
• A mistake on the original application, such as a responsible party or address that was wrong from day one, is fixed on this same form. Other mistakes are not; fixing an EIN application mistake covers each kind.

Required or optional: the 60 day rule

The form’s own text draws the line. “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.” The responsible party change must be reported within 60 days, a rule that comes from Treasury Regulations section 301.6109-1(d)(2)(ii).

Skipping an address change carries no penalty for not filing, but the form spells out the cost: if the IRS does not have your current mailing address, you may not receive a notice of deficiency or a notice of demand for tax, and penalties and interest keep accruing on any tax owed anyway.

Who the responsible party is

The SS-4 instructions define the responsible party as the person who “ultimately owns or controls the entity or who exercises ultimate effective control over the entity.” It must be an individual, not a company, unless the applicant is a government entity. The IRS also says nominees, people who hold the title on someone else’s behalf, should not be listed as the responsible party. In practice the change is due when the founder sells out, the managing member or president is replaced, or a trustee or executor changes. Who it is for each entity type is on line 7 of the SS-4.

Form 8822-B line by line

The current form is the December 2019 revision: one page, with its instructions on the back. Type or print.

Tax-exempt organization box

Tick it only if the entity is a tax-exempt organization. Everyone else leaves it blank.

Lines 1 to 3: check all boxes the change affects

Box 1 covers employment, excise, income and other business returns (the form lists Forms 720, 940, 941, 990, 1041, 1065 and 1120). Box 2 covers employee plan returns such as Form 5500. Box 3 is the business location. An LLC or corporation updating where its business returns and notices go ticks box 1, and box 3 as well if the physical location moved.

Lines 4a and 4b: business name and EIN

The legal name exactly as the IRS has it, which is the name on your CP 575 or 147C letter, and the EIN.

Line 5: old mailing address

The address the IRS has on file now. Use a P.O. box only if the post office does not deliver to your street address. A foreign address goes in the spaces below the line, with the country name written out in full.

Line 6: new mailing address

Where IRS mail should go from now on, including any suite or room number. If your mail is received by a third party, such as an accountant or attorney, the form says to enter “C/O” followed by that party’s name and street address or P.O. box.

Line 7: new business location

Where the business is physically located, which is a separate question from where its mail goes. Fill it in, and tick box 3, when the location changed.

Lines 8 and 9: new responsible party

Line 8 is the new responsible party’s name and line 9 is their SSN, ITIN or EIN. The form warns that an EIN may only be used where the SS-4 instructions allow it, which in practice means government entities; everyone else gives the person’s SSN or ITIN. The form gives no instruction for a new responsible party with neither, so call the IRS at 1-800-829-4933 before mailing it in that case.

Line 10: signature

Signed and dated by an officer, owner, general partner or LLC member manager, plan administrator, fiduciary, or authorized representative, with a title. The daytime phone number is optional but worth giving. A representative signing for the business must attach a copy of a power of attorney, which can be Form 2848; the IRS says it will not make a change requested by an “unauthorized” third party.

Where to mail Form 8822-B

The address depends on where the business was, not where it is going.

The form says not to attach it to your return. It lists these two mailing addresses and no fax number. Keep a copy and proof of mailing.

How long it takes, and how you know it worked

“Generally, it takes 4 to 6 weeks to process your address or responsible party change,” according to the form. For an address change on an account that files employment tax returns, the IRS sends confirmation notices to both addresses: CP 148A to the new one and CP 148B to the old one. If the change on the notice is wrong, the IRS says to return the notice with a completed Form 8822-B. The address matters beyond notices: the IRS manual has staff mail a 147C verification letter to the address of record, so update the address before you request a 147C by mail.

Address only? Other ways the IRS accepts

For a change of address alone, the IRS lists four routes: Form 8822-B; using the new address when you file your next return; a signed written statement with the business name, old and new addresses and EIN, mailed to where you filed your last return; or telling the IRS in person or by phone after it verifies your identity. A change of responsible party belongs on Form 8822-B, which is the form the IRS names for it.

Quick answers

Is Form 8822-B mandatory?

Only for a change of responsible party. Any entity with an EIN must report a new responsible party within 60 days. Reporting a new address is voluntary and carries no penalty, but the IRS keeps mailing notices to the old address, and penalties and interest keep accruing on any tax due even if you never receive them.

How long does Form 8822-B take to process?

The IRS says it generally takes 4 to 6 weeks to process an address or responsible party change.

Where do I mail Form 8822-B?

It depends on your old business address: Kansas City, MO 64999 for the states in the first row of the table above, and Ogden, UT 84201-0023 for the rest and for anywhere outside the United States.

Do I need a new EIN when the responsible party changes?

No. A new responsible party is reported on Form 8822-B and the EIN stays the same. A new EIN is needed when the business itself changes, such as a sole proprietor incorporating or an LLC being replaced by a new corporation.

Who signs Form 8822-B?

An officer, owner, general partner or LLC member manager, plan administrator, fiduciary, or an authorized representative. A representative must attach a copy of a power of attorney, such as Form 2848, or the IRS will not make the change.

Checked against IRS.gov and Form 8822-B (Rev. December 2019) on November 1, 2026.