How to change the address or responsible party on your EIN

IRS notices go to the address on file, and the IRS expects to know who controls each entity. Form 8822-B keeps both current. It is short, but missing it means missed notices, and missed notices become penalties. This guide shows how to complete and send it.

By Hamza Fida, Chartered Accountant. Reviewed by Muhammad Bilal, Chartered Accountant. Checked against official sources on . 2 minute read.

Short answer

Use Form 8822-B to tell the IRS a business's new mailing address, location or responsible party. A change of responsible party must be reported within 60 days. The form is signed by an owner, officer or other authorized person and mailed to the IRS address in its instructions, which depends on where the business is located.

At a glance

Form
8822-B
Use for
Mailing address, business location, responsible party
Responsible party change
Report within 60 days
Signed by
An owner, officer or authorized representative
How to file
By mail, to the address in the instructions
Does not change
The EIN itself
How to change the address or responsible party on your EINSteps: 1. Tick the reasons; 2. Give the business details; 3. Enter the old and new details; 4. Sign; 5. Mail it.THE PROCESS AT A GLANCEHow to change the address or responsible party onyour EIN1Tick the reasonsAddress, location,responsible party, or acombination2Give the businessdetailsLegal name and EINexactly as on IRSrecords3Enter the old andnew detailsAddresses, or the newresponsible party'sname and identifyingnumber4SignAs an owner, officer,member or authorizedrepresentative5Mail itTo the IRS address foryour location in theform's instructions,and keep a copyChecked against official sourcesTax BakersHow to change the address or responsible party on your EINSteps: 1. Tick the reasons; 2. Give the business details; 3. Enter the old and new details; 4. Sign; 5. Mail it.THE PROCESS AT A GLANCEHow to change the address orresponsible party on your EIN1Tick the reasonsAddress, location, responsible party, or acombination2Give the business detailsLegal name and EIN exactly as on IRS records3Enter the old and new detailsAddresses, or the new responsible party'sname and identifying number4SignAs an owner, officer, member or authorizedrepresentative5Mail itTo the IRS address for your location in theform's instructions, and keep a copyChecked against official sourcesTax Bakers
The process at a glance: 1. Tick the reasons; 2. Give the business details; 3. Enter the old and new details; 4. Sign; 5. Mail it.

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?

  1. Tick the reasons

    Address, location, responsible party, or a combination.

  2. Give the business details

    Legal name and EIN exactly as on IRS records.

  3. Enter the old and new details

    Addresses, or the new responsible party's name and identifying number.

  4. Sign

    As an owner, officer, member or authorized representative.

  5. 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.

  1. IRS: About Form 8822-B, Change of Address or Responsible Party, Business
  2. IRS: Instructions for Form SS-4 (Rev. December 2025)
  3. 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.

More in EIN and ITIN

This guide is general information. It is not tax or legal advice for your situation.