When do you file Form 8822-B?
- The business's mailing address changes.
- The business's location changes.
- The responsible party changes, for example a new controlling owner or a new principal officer.
Individuals changing their personal address use Form 8822 instead. A business can also update its address by using the new address on its next return, but that may be months away.
How do you complete and file it?
Tick the reasons
Address, location, responsible party, or a combination.
Give the business details
Legal name and EIN exactly as on IRS records.
Enter the old and new details
Addresses, or the new responsible party's name and identifying number.
Sign
As an owner, officer, member or authorized representative.
Mail it
To the IRS address for your location in the form's instructions, and keep a copy.
What counts as a responsible party change?
A change in the individual who ultimately owns or controls the entity, or exercises effective control over it. Selling a controlling interest, a change of the managing member, or a new principal officer can all qualify. Report it within 60 days. A foreign responsible party without an SSN or ITIN can be reported as the form's instructions allow. See EIN responsible party: who to name.
What if the business is abroad?
The instructions give an address for businesses with a foreign location. Use a tracked courier from the IRS's designated private delivery services if timing matters, and note that the IRS may take several weeks to update its records. See filing US forms from abroad.
Who else needs the new details?
Your state, through an annual report or statement of change; your registered agent; your bank and payment platforms; and payers who send you Forms 1099, through a new Form W-9. See how to amend an LLC.
Need your IRS records updated?
We prepare and file Form 8822-B, and update your state, bank and payment platforms at the same time.
Questions people ask
How do I change my business address with the IRS?
File Form 8822-B, or use the new address on your next return.
When must I report a new responsible party?
Within 60 days, on Form 8822-B.
Can Form 8822-B be filed online?
It is filed by mail to the IRS address in its instructions.
Does changing the responsible party change the EIN?
No. The EIN stays the same.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- IRS: About Form 8822-B, Change of Address or Responsible Party, Business
- IRS: Instructions for Form SS-4 (Rev. December 2025)
- IRS: Private delivery services (PDS)
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
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This guide is general information. It is not tax or legal advice for your situation.